diff --git a/.gitignore b/.gitignore
index 74da061..af085a0 100644
--- a/.gitignore
+++ b/.gitignore
@@ -2,3 +2,4 @@
 /.direnv/
 /dist/
 /result
+__pycache__/
diff --git a/beancount_cde_importer/__init__.py b/beancount_cde_importer/__init__.py
index 7f0380d..fa18450 100644
--- a/beancount_cde_importer/__init__.py
+++ b/beancount_cde_importer/__init__.py
@@ -1,7 +1,13 @@
 import csv
-from itertools import islice
-from typing import Optional
+import re
 
+from datetime import datetime, date
+from itertools import islice
+from typing import Any, Optional
+
+from beancount.core import data  # type: ignore
+from beancount.core.amount import Amount  # type: ignore
+from beancount.core.number import Decimal  # type: ignore
 from beancount.ingest import cache, importer  # type: ignore
 
 
@@ -12,6 +18,9 @@ INDEX_DEBIT = 3
 INDEX_CREDIT = 4
 INDEX_DETAIL = 5
 
+END_DATE_REGEX = "Date de fin de téléchargement : ([0-3][0-9]/[0-1][0-9]/[0-9]{4})"
+START_DATE_REGEX = "Date de début de téléchargement : ([0-3][0-9]/[0-1][0-9]/[0-9]{4})"
+
 
 def is_valid_header(header: list[str]) -> bool:
     return (
@@ -24,7 +33,28 @@ def is_valid_header(header: list[str]) -> bool:
     )
 
 
+def get_date(file: cache._FileMemo, regex: str) -> Optional[date]:
+    match: Optional[re.Match] = re.search(regex, file.head())
+    if match is None:
+        return None
+    date_str: Optional[str] = match.group(1)
+    if date_str is None:
+        return None
+    return datetime.strptime(date_str, "%d/%m/%Y").date()
+
+
+def get_end_date(file: cache._FileMemo) -> Optional[date]:
+    return get_date(file, END_DATE_REGEX)
+
+
+def get_start_date(file: cache._FileMemo) -> Optional[date]:
+    return get_date(file, START_DATE_REGEX)
+
+
 class CaisseDEpargneImporter(importer.ImporterProtocol):
+    def __init__(self, account: str):
+        self.account = account
+
     def identify(self, file: cache._FileMemo) -> bool:
         try:
             # NOTE: beancount.ingest.cache._FileMemo handles automatic encoding
@@ -44,3 +74,94 @@ class CaisseDEpargneImporter(importer.ImporterProtocol):
 
         except:
             return False
+
+    def file_account(self, file: cache._FileMemo) -> Optional[str]:
+        return self.account
+
+    def file_name(self, file: cache._FileMemo) -> Optional[str]:
+        return "CaisseEpargne_Statement.csv"
+
+    def file_date(self, file: cache._FileMemo) -> Optional[date]:
+        return get_end_date(file)
+
+    def extract(self, file: cache._FileMemo, existing_entries=None) -> list[Any]:
+        directives: list[Any] = []
+
+        end_date: Optional[date] = get_end_date(file)
+        start_date: Optional[date] = get_start_date(file)
+        if end_date is None or start_date is None:
+            return directives
+
+        lines: list[str] = file.contents().splitlines()
+        csv_reader = csv.reader(
+            lines, delimiter=";", strict=True, quoting=csv.QUOTE_NONE
+        )
+
+        # first 3 lines are useless
+        for _ in range(3):
+            next(csv_reader)
+
+        # 4th line is usually the final balance
+        row: Optional[list[str]] = next(csv_reader)
+        if row is None:
+            return directives
+
+        if row[0] == "Solde en fin de période":
+            meta = data.new_metadata(file.name, 4)
+            balance = Decimal(row[4].replace(",", "."))
+            directives.append(
+                data.Balance(
+                    meta=meta,
+                    date=end_date,
+                    account=self.account,
+                    amount=Amount(balance, "EUR"),
+                    tolerance=None,
+                    diff_amount=None,
+                )
+            )
+
+        # skip headings
+        next(csv_reader)
+
+        for index, row in enumerate(csv_reader):
+            lineno: int = index + 6  # entries start at line 6
+            meta = data.new_metadata(file.name, lineno)
+            transaction_date: date = datetime.strptime(
+                row[INDEX_DATE], "%d/%m/%y"
+            ).date()
+            label: str = row[INDEX_LABEL]
+            debit: str = row[INDEX_DEBIT]
+            credit: str = row[INDEX_CREDIT]
+
+            postings: list[data.Posting] = []
+
+            if debit:
+                amount = Decimal(debit.replace(",", "."))
+                postings.append(
+                    data.Posting(
+                        self.account, Amount(amount, "EUR"), None, None, None, None
+                    )
+                )
+
+            if credit:
+                amount = Decimal(credit.replace(",", "."))
+                postings.append(
+                    data.Posting(
+                        self.account, Amount(amount, "EUR"), None, None, None, None
+                    )
+                )
+
+            directives.append(
+                data.Transaction(
+                    meta,
+                    transaction_date,
+                    self.FLAG,
+                    label,
+                    "",
+                    data.EMPTY_SET,
+                    data.EMPTY_SET,
+                    postings,
+                )
+            )
+
+        return directives