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<?php $str = '#ORGNR "123" 1 #ACCOUNT 1010 "Kassa" #ACCOUNT 1050 "Bank" #IB -1 1010 1923.15 #IB 1 1050 201.42'; $arr = explode("\n", $str); // you use file but it's the same thing foreach($arr as &$val){ $val = preg_split("/\s+/", $val); } var_dump($arr);

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