M | 
 20 | 
 Transaction Reference Number | 
 16x | 
   1 | 
 M | 
 25 | 
 Account Identification | 
 35x | 
   2 | 
 M | 
 28C | 
 Statement Number/Sequence Number | 
 5n[/5n] | 
   3 | 
 M | 
 60a | 
 Opening Balance | 
 F or M | 
   4 | 
 -----> | 
 O | 
 61 | 
 Statement Line | 
 * | 
   5 | 
 -----| | 
 M | 
 62a | 
 Closing Balance | 
 F or M | 
   6 | 
 O | 
 64 | 
 Closing Available Balance | 
 1!a6!n3!a15d | 
   7 | 
 M = Mandatory O = Optional
  *See the Field Specifications below. |