diff --git a/Gemfile b/Gemfile
index 58c5866..855cf03 100644
--- a/Gemfile
+++ b/Gemfile
@@ -1,5 +1,5 @@
 source "http://rubygems.org"
 
-gem 'rake', '0.8.7'
+gem 'rake'
 
 gemspec
diff --git a/Gemfile.lock b/Gemfile.lock
index 27c72da..f6c06ae 100644
--- a/Gemfile.lock
+++ b/Gemfile.lock
@@ -1,18 +1,28 @@
 PATH
   remote: .
   specs:
-    mt940 (0.6.5)
+    mt940 (0.6.6)
 
 GEM
   remote: http://rubygems.org/
   specs:
-    rake (0.8.7)
-    shoulda (2.11.3)
+    activesupport (3.2.8)
+      i18n (~> 0.6)
+      multi_json (~> 1.0)
+    i18n (0.6.1)
+    multi_json (1.3.7)
+    rake (0.9.2.2)
+    shoulda (3.3.2)
+      shoulda-context (~> 1.0.1)
+      shoulda-matchers (~> 1.4.1)
+    shoulda-context (1.0.1)
+    shoulda-matchers (1.4.1)
+      activesupport (>= 3.0.0)
 
 PLATFORMS
   ruby
 
 DEPENDENCIES
   mt940!
-  rake (= 0.8.7)
+  rake
   shoulda
diff --git a/README.md b/README.md
index db829ad..8f10564 100644
--- a/README.md
+++ b/README.md
@@ -22,6 +22,8 @@ With the file name as argument:
     file_name = '/Users/dovadi/Downloads/ing.940'
 
     @transactions = MT940::Base.transactions(file_name)
+    or
+    @statements = MT940::Base.statements(file_name)
 
 or with the file itself:
 
@@ -30,6 +32,8 @@ or with the file itself:
     file = File.open(file_name)
 
     @transactions = MT940::Base.transactions(file)
+    or
+    @statements = MT940::Base.statements(file)
 
 
 * Independent of the bank, a transaction always consists of:
@@ -42,6 +46,7 @@ or with the file itself:
   - contra account
 
 * With the Rabobank its owner is extracted as well.
+* Statement number and sequence doesn`t work for Ing, Triodos
 
 Running tests
 =============
diff --git a/lib/mt940.rb b/lib/mt940.rb
index 8a237f3..8625c63 100644
--- a/lib/mt940.rb
+++ b/lib/mt940.rb
@@ -1,10 +1,12 @@
 $:.unshift(File.dirname(__FILE__)) unless
   $:.include?(File.dirname(__FILE__)) || $:.include?(File.expand_path(File.dirname(__FILE__)))
 
+require 'bigdecimal'
 require 'tempfile'
 require 'mt940/base'
+require 'mt940/statement'
 require 'mt940/transaction'
 require 'mt940/banks/ing'
-require 'mt940/banks/rabobank'
 require 'mt940/banks/abnamro'
-require 'mt940/banks/triodos'
\ No newline at end of file
+require 'mt940/banks/triodos'
+require 'mt940/banks/rabobank'
\ No newline at end of file
diff --git a/lib/mt940/banks/abnamro.rb b/lib/mt940/banks/abnamro.rb
index 35b8c48..04a8b6f 100644
--- a/lib/mt940/banks/abnamro.rb
+++ b/lib/mt940/banks/abnamro.rb
@@ -7,8 +7,9 @@ def self.determine_bank(*args)
   def parse_tag_61
     if @line.match(/^:61:(\d{6})\d{4}(C|D)(\d+),(\d{0,2})/)
       type = $2 == 'D' ? -1 : 1
-      @transaction = MT940::Transaction.new(:bank_account => @bank_account, :amount => type * ($3 + '.' + $4).to_f, :bank => @bank, :currency => @currency)
+      @transaction = MT940::Transaction.new(:bank_account => @bank_account, :amount => type * BigDecimal.new($3 + '.' + $4), :bank => @bank, :currency => @currency)
       @transaction.date = parse_date($1)
+      @statement_transactions << @transaction
       @transactions << @transaction
       @tag86 = false
     end
@@ -18,9 +19,9 @@ def parse_contra_account
     if @transaction
       if @transaction.description.match(/^(GIRO)\s+(\d+)(.+)/)
         @transaction.contra_account = $2.rjust(9, '000000000')
-        @transaction.description    = $3
+        @transaction.description    = $3.strip
       elsif @transaction.description.match(/^(\d{2}.\d{2}.\d{2}.\d{3})(.+)/)
-        @transaction.description    = $2
+        @transaction.description    = $2.strip
         @transaction.contra_account = $1.gsub('.','')
       end
     end
diff --git a/lib/mt940/banks/ing.rb b/lib/mt940/banks/ing.rb
index 3e202a1..9d6c7ce 100644
--- a/lib/mt940/banks/ing.rb
+++ b/lib/mt940/banks/ing.rb
@@ -7,8 +7,11 @@ def self.determine_bank(*args)
   def parse_contra_account
     if @transaction && @transaction.description.match(/^\d(\d{9})(.+)/)
        @transaction.contra_account = $1
-       @transaction.description = $2
+       @transaction.description = $2.strip
      end
   end
 
+  def parse_tag_86?
+    @transaction.description.nil?
+  end
 end
\ No newline at end of file
diff --git a/lib/mt940/banks/rabobank.rb b/lib/mt940/banks/rabobank.rb
index 9a05b8e..557e0eb 100644
--- a/lib/mt940/banks/rabobank.rb
+++ b/lib/mt940/banks/rabobank.rb
@@ -7,22 +7,13 @@ def self.determine_bank(*args)
   def parse_tag_61
     if @line.match(/^:61:(\d{6})(C|D)(\d+),(\d{0,2})\w{4}\w{1}(\d{9}|NONREF)(.+)$/)
       type = $2 == 'D' ? -1 : 1
-      @transaction = MT940::Transaction.new(:bank_account => @bank_account, :amount => type * ($3 + '.' + $4).to_f, :bank => @bank, :currency => @currency)
+      @transaction = MT940::Transaction.new(:bank_account => @bank_account, :amount => type * BigDecimal.new($3 + '.' + $4), :bank => @bank, :currency => @currency)
       @transaction.date = parse_date($1)
       @transaction.contra_account = $5.strip
       @transaction.contra_account_owner = $6.strip
+      @statement_transactions << @transaction
       @transactions << @transaction
     end
   end
 
-  def parse_tag_86
-    if @line.match(/^:86:(.*)$/)
-      if @transaction.description.nil? 
-        @transaction.description= $1.strip 
-      else
-        @transaction.description += ' ' +$1.strip 
-      end
-    end
-  end
-
 end
diff --git a/lib/mt940/banks/triodos.rb b/lib/mt940/banks/triodos.rb
index 6bfdb96..ee89533 100644
--- a/lib/mt940/banks/triodos.rb
+++ b/lib/mt940/banks/triodos.rb
@@ -5,9 +5,9 @@ def self.determine_bank(*args)
   end
 
   def parse_contra_account
-    if @transaction && @transaction.description.match(/\d+(\d{9})$/)
+    if @transaction && @transaction.contra_account.nil? && @transaction.description.match(/000\d+(\d{9})(.*)/) &&
       @transaction.contra_account = $1.rjust(9, '000000000')
-      @transaction.description = ''
+      @transaction.description = $2.strip
     end
   end
 
diff --git a/lib/mt940/base.rb b/lib/mt940/base.rb
index 7e0909c..cc77402 100644
--- a/lib/mt940/base.rb
+++ b/lib/mt940/base.rb
@@ -1,30 +1,41 @@
+#encoding: utf-8
 module MT940
-
   class Base
 
     attr_accessor :bank
 
     def self.transactions(file)
-      file  = File.open(file) if file.is_a?(String) 
+      process(file, :transactions)
+    end
+
+    def self.statements(file)
+      process(file, :statements)
+    end
+
+
+    def self.process(file, type)
+      file = File.open(file, 'r:utf-8') if file.is_a?(String)
       if file.is_a?(File) || file.is_a?(Tempfile)
-        first_line  = file.readline
+        first_line = file.readline
         second_line = file.readline unless file.eof?
-        klass       = determine_bank(first_line, second_line)
+        klass = determine_bank(first_line, second_line)
         file.rewind
         instance = klass.new(file)
         file.close
-        instance.parse
+        instance.parse(type)
       else
         raise ArgumentError.new('No file is given!')
       end
+
     end
 
-    def parse
+    def parse(type = :transactions)
       @tag86 = false
       @lines.each do |line|
         @line = line
-        @line.match(/^:(\d{2}F?):/) ? eval('parse_tag_'+ $1) : parse_line
+        @line.match(/^:(\d{2}F?):/) ? parse_tag($1) : parse_line
       end
+      return @statements if type == :statements
       @transactions
     end
 
@@ -33,7 +44,7 @@ def parse
     def self.determine_bank(*args)
       Dir.foreach(File.dirname(__FILE__) + '/banks/') do |file|
         if file.match(/\.rb$/)
-          klass = eval(file.gsub(/\.rb$/,'').capitalize)
+          klass = eval(file.gsub(/\.rb$/, '').split('_').map { |e| e.capitalize }.join)
           bank  = klass.determine_bank(*args)
           return bank if bank
         end
@@ -42,47 +53,97 @@ def self.determine_bank(*args)
     end
 
     def initialize(file)
-      @transactions = []
-      @bank  = self.class.to_s.split('::').last
-      @bank  = 'Unknown' if @bank == 'Base'
+      @transactions           = []
+      @statements             = []
+      @statement_transactions = []
+      @bank                   = self.class.to_s.split('::').last
+      @bank = 'Unknown' if @bank == 'Base'
       @lines = file.readlines
     end
 
+    def parse_tag(tag)
+      @tag86 = false if tag.to_s != '86'
+      send("parse_tag_#{tag}")
+    end
+
     def parse_tag_25
-      @line.gsub!('.','')
+      @line.gsub!('.', '')
       if @line.match(/^:\d{2}:[^\d]*(\d*)/)
-        @bank_account = $1.gsub(/^0/,'')
-        @tag86 = false
+        @bank_account = $1.gsub(/^0/, '')
+      end
+    end
+
+    def parse_tag_28
+      if @line.match(/^:28:(\d{1,5})\/(\d{1,3})/)
+        @number, @sequence = $1.to_i, $2.to_i
       end
     end
 
     def parse_tag_60F
-      @currency = @line[12..14]
+      if @line.match(/^:60F:(C|D)(\d{6})([A-Z]{3})(\d{1,15}),(\d{0,2})/)
+        type                      = $1 == 'D' ? -1 : 1
+        @opening_balance_amount   = type * BigDecimal.new("#{$4}.#{$5}")
+        @opening_balance_currency = $3
+        @opening_balance_date     = parse_date($2)
+        @currency                 = @line[12..14]
+      end
     end
 
     def parse_tag_61
       if @line.match(/^:61:(\d{6})(C|D)(\d+),(\d{0,2})/)
-        type = $2 == 'D' ? -1 : 1
-        @transaction = MT940::Transaction.new(:bank_account => @bank_account, :amount => type * ($3 + '.' + $4).to_f, :bank => @bank, :currency => @currency)
+        type              = $2 == 'D' ? -1 : 1
+        @transaction      = MT940::Transaction.new(:bank_account => @bank_account, :amount => type * BigDecimal.new($3 + '.' + $4), :bank => @bank, :currency => @currency)
         @transaction.date = parse_date($1)
+        @statement_transactions << @transaction
         @transactions << @transaction
-        @tag86 = false
       end
     end
 
+    def parse_tag_62F
+      if @line.match(/^:62F:(C|D)(\d{6})([A-Z]{3})(\d{1,15}),(\d{0,2})/)
+        type                      = $1 == 'D' ? -1 : 1
+        @closing_balance_date     = parse_date($2)
+        @closing_balance_currency = $3
+        @closing_balance_amount   = type * BigDecimal.new("#{$4}.#{$5}")
+        amount_valid              = (@opening_balance_amount + @statement_transactions.inject(0) { |memo, transaction| memo + transaction.amount }) == @closing_balance_amount
+        @statements << MT940::Statement.new(
+          :number                   => @number,
+          :sequence                 => @sequence,
+          :bank                     => @bank,
+          :bank_account             => @bank_account,
+          :opening_balance_amount   => @opening_balance_amount,
+          :opening_balance_currency => @opening_balance_currency,
+          :opening_balance_date     => @opening_balance_date,
+          :closing_balance_amount   => @closing_balance_amount,
+          :closing_balance_currency => @closing_balance_currency,
+          :closing_balance_date     => @closing_balance_date,
+          :amount_valid             => amount_valid,
+          :transactions             => @statement_transactions
+        )
+        @statement_transactions = []
+      end
+    end
+
+
     def parse_tag_86
-      if !@tag86 && @line.match(/^:86:\s?(.*)$/)
-        @tag86 = true
-        @transaction.description = $1.gsub(/>\d{2}/,'').strip
+      if @line.match(/^:86:\s?(.*)$/) && parse_tag_86?
+        @tag86                   = true
+        @transaction.description ||= ''
+        @transaction.description += (@transaction.description == '' ? '' : ' ') + $1.gsub(/>\d{2}/, '')
+        @transaction.description.strip!
         parse_contra_account
       end
     end
 
+    def parse_tag_86?
+      true
+    end
+
     def parse_line
-      if @tag86 && @transaction.description
-        @transaction.description.lstrip!
-        @transaction.description += ' ' + @line.gsub(/\n/,'').gsub(/>\d{2}\s*/,'').gsub(/\-XXX/,'').gsub(/-$/,'').strip
+      if @tag86
+        @transaction.description += ' ' + @line.gsub(/\n/, '').gsub(/>\d{2}\s*/, '').gsub(/\-XXX/, '').gsub(/-$/, '').strip
         @transaction.description.strip!
+        parse_contra_account
       end
     end
 
@@ -98,5 +159,4 @@ def method_missing(*args)
     end
 
   end
-
-end
+end
\ No newline at end of file
diff --git a/lib/mt940/statement.rb b/lib/mt940/statement.rb
new file mode 100644
index 0000000..dba3a0a
--- /dev/null
+++ b/lib/mt940/statement.rb
@@ -0,0 +1,25 @@
+module MT940
+  class Statement
+
+    attr_accessor :number, :sequence, :bank, :bank_account, :opening_balance_amount,
+                  :opening_balance_currency, :opening_balance_date, :plain, :closing_balance_amount,
+                  :closing_balance_currency, :closing_balance_date, :transactions, :amount_valid
+
+    def initialize(attributes = {})
+      @number                   = attributes[:number]
+      @sequence                 = attributes[:sequence]
+      @bank                     = attributes[:bank]
+      @bank_account             = attributes[:bank_account]
+      @opening_balance_amount   = attributes[:opening_balance_amount]
+      @opening_balance_currency = attributes[:opening_balance_currency]
+      @opening_balance_date     = attributes[:opening_balance_date]
+      @closing_balance_amount   = attributes[:closing_balance_amount]
+      @closing_balance_currency = attributes[:closing_balance_currency]
+      @closing_balance_date     = attributes[:closing_balance_date]
+      @plain                    = attributes[:plain]
+      @amount_valid             = attributes[:amount_valid]
+      @transactions             = attributes[:transactions]
+    end
+
+  end
+end
\ No newline at end of file
diff --git a/lib/mt940/transaction.rb b/lib/mt940/transaction.rb
index 8c33e7f..0219e90 100644
--- a/lib/mt940/transaction.rb
+++ b/lib/mt940/transaction.rb
@@ -1,5 +1,4 @@
 module MT940
-
   class Transaction
 
     attr_accessor :bank_account, :contra_account, :amount, :description, :contra_account_owner, :date, :bank, :currency
@@ -16,5 +15,4 @@ def initialize(attributes = {})
     end
 
   end
-
 end
\ No newline at end of file
diff --git a/test/fixtures/abnamro.txt b/test/fixtures/abnamro.txt
index 9e18d89..d680cf4 100644
--- a/test/fixtures/abnamro.txt
+++ b/test/fixtures/abnamro.txt
@@ -24,7 +24,7 @@ INCL. 1,44 BTW
 :86:BEA   NR:XXX1234   21.05.11/12.04 HANS ANDERS OPT./056 KAT,PAS999
 :61:1105220523D141,48N426NONREF
 :86:BEA   NR:XXX1234   22.05.11/13.45 MYCOM DEN HAAG  S-GRAVEN,PAS999
-:62F:C110523EUR876,84
+:62F:C110523EUR2914,84
 -
 ABNANL2A
 940
@@ -32,7 +32,7 @@ ABNANL2A
 :20:ABN AMRO BANK NV
 :25:517852257
 :28:19322/1
-:60F:C110523EUR2876,84
+:60F:C110523EUR2914,84
 :61:1105240524D9,49N426NONREF
 :86:BEA   NR:XXX1234   24.05.11/09.18 PETS PLACE KATWIJK KATWI,PAS999
 :61:1105240524D15,N426NONREF
diff --git a/test/fixtures/ing.txt b/test/fixtures/ing.txt
index 09220de..9d718f1 100644
--- a/test/fixtures/ing.txt
+++ b/test/fixtures/ing.txt
@@ -19,6 +19,6 @@ ING Bank N.V. tarifering ING
 :86:0111111111 GPPeking 170000001AC
 :61:100722C3,68NVZ NONREF
 :86:0123456789 EJ46GREENP100610T1456 CLIEOP TMG GPHONGKONG AMSTERDAM
-:62F:C100723EUR3,47
+:62F:D100723EUR46,59
 :86:D000004C000002D25,24C28,71
 -XXX
\ No newline at end of file
diff --git a/test/fixtures/rabobank.txt b/test/fixtures/rabobank.txt
index ff6faf7..d911b6b 100644
--- a/test/fixtures/rabobank.txt
+++ b/test/fixtures/rabobank.txt
@@ -8,7 +8,7 @@
 :86:NIET AKKOORD MET AFSCHRIJVING
 :86:KOSTEN KINDEROPVANG JUNI
 :86:20095731
-:62F:C110615EUR000000000395,82
+:62F:D110615EUR000000000740,11
 
 :20:940A110616
 :25:1291.99.348EUR
diff --git a/test/fixtures/triodos.txt b/test/fixtures/triodos.txt
index ccb57c0..2e50877 100644
--- a/test/fixtures/triodos.txt
+++ b/test/fixtures/triodos.txt
@@ -9,6 +9,6 @@
 :61:110125D700,00N000NONREF
 :86:000>100133967858
 >20 HUUR>21 KANTOOR - FEB 2010
-:62F:C110201EUR4370,79
+:62F:C110201EUR4259,39
 -
 
diff --git a/test/mt940_abnamro_test.rb b/test/mt940_abnamro_test.rb
index b42aedf..a8b5392 100644
--- a/test/mt940_abnamro_test.rb
+++ b/test/mt940_abnamro_test.rb
@@ -6,12 +6,19 @@ def setup
     file_name = File.dirname(__FILE__) + '/fixtures/abnamro.txt'
     @transactions = MT940::Base.transactions(file_name)
     @transaction = @transactions.first
+    @statements = MT940::Base.statements(file_name)
+    @statement = @statements.first
   end
-  
+
   should 'have the correct number of transactions' do
     assert_equal 10, @transactions.size
   end
 
+  should 'have the correct number of statements' do
+    assert_equal 2, @statements.size
+  end
+
+
   context 'Transaction' do
     should 'have a bank_account' do
       assert_equal '517852257', @transaction.bank_account
@@ -54,4 +61,48 @@ def setup
     end
   end
 
+
+  context 'Statements' do
+    should 'have a number' do
+      assert_equal 19321, @statement.number
+    end
+
+    should 'have a sequence' do
+      assert_equal 1, @statement.sequence
+    end
+
+    should 'have a bank_account' do
+      assert_equal '517852257', @statement.bank_account
+    end
+
+    should 'have an opening_balance_amount' do
+      assert_equal 3236.28, @statement.opening_balance_amount
+    end
+
+    should 'have an opening_balance_date' do
+      assert_equal Date.new(2011,5,22), @statement.opening_balance_date
+    end
+
+    should 'have an opening_balance_currency' do
+      assert_equal 'EUR', @statement.opening_balance_currency
+    end
+
+    should 'have an closing_balance_amount' do
+      assert_equal 2914.84, @statement.closing_balance_amount
+    end
+
+    should 'have an closing_balance_date' do
+      assert_equal Date.new(2011,5,23), @statement.closing_balance_date
+    end
+
+    should 'have an closing_balance_currency' do
+      assert_equal 'EUR', @statement.closing_balance_currency
+    end
+
+    should 'have valid amount' do
+      assert_equal true, @statement.amount_valid
+    end
+  end
+
+
 end
diff --git a/test/mt940_base_test.rb b/test/mt940_base_test.rb
index 223bea4..ee26dc0 100644
--- a/test/mt940_base_test.rb
+++ b/test/mt940_base_test.rb
@@ -9,13 +9,27 @@ class TestMt940Base < Test::Unit::TestCase
       assert_equal 6, @transactions.size
     end
 
+    should 'read the statements with the filename of the MT940 file' do
+      file_name = File.dirname(__FILE__) + '/fixtures/ing.txt'
+      @statements = MT940::Base.statements(file_name)
+      assert_equal 1, @statements.size
+    end
+
     should 'read the transactions with the handle to the mt940 file itself' do
       file_name = File.dirname(__FILE__) + '/fixtures/ing.txt'
-      file = File.open(file_name)
+      file = File.open(file_name, 'r:utf-8')
       @transactions = MT940::Base.transactions(file)
       assert_equal 6, @transactions.size
     end
 
+    should 'read the statements with the handle to the mt940 file itself' do
+      file_name = File.dirname(__FILE__) + '/fixtures/ing.txt'
+      file = File.open(file_name, 'r:utf-8')
+      @statements = MT940::Base.statements(file)
+      assert_equal 1, @statements.size
+    end
+
+
     #Tempfile is used by Paperclip, so the following will work:
     #MT940::Base.transactions(@mt940_file.attachment.to_file)
     should 'read the transactions with the handle of a Tempfile' do
@@ -27,26 +41,54 @@ class TestMt940Base < Test::Unit::TestCase
       file.unlink
     end
 
-    should 'raise an exception if the file does not exist' do
+    should 'read the statements with the handle of a Tempfile' do
+      file = Tempfile.new('temp')
+      file.write(':940:')
+      file.rewind
+      @statements = MT940::Base.statements(file)
+      assert_equal 0, @statements.size
+      file.unlink
+    end
+
+
+    should '@transaction raise an exception if the file does not exist' do
       file_name = File.dirname(__FILE__) + '/fixtures/123.txt'
       assert_raise Errno::ENOENT do
         @transactions = MT940::Base.transactions(file_name)
       end
     end
 
+    should 'statement raise an exception if the file does not exist' do
+      file_name = File.dirname(__FILE__) + '/fixtures/123.txt'
+      assert_raise Errno::ENOENT do
+        @transactions = MT940::Base.statements(file_name)
+      end
+    end
+
+
     should 'raise an ArgumentError if a wrong argument was given' do
       assert_raise ArgumentError do
         MT940::Base.transactions(Hash.new)
       end
     end
+
+
   end
 
   context 'Unknown MT940 file' do
-    should 'return its bank' do
+    should 'transaction return its bank' do
       file_name = File.dirname(__FILE__) + '/fixtures/unknown.txt'
       @transactions = MT940::Base.transactions(file_name)
       assert_equal 'Unknown', @transactions.first.bank
     end
+
+    should 'statement return its bank' do
+      file_name = File.dirname(__FILE__) + '/fixtures/unknown.txt'
+      @statements = MT940::Base.statements(file_name)
+      assert_equal 'Unknown', @statements.first.bank
+    end
+
   end
 
+
 end
diff --git a/test/mt940_ing_test.rb b/test/mt940_ing_test.rb
index 1a32d09..3b7748a 100644
--- a/test/mt940_ing_test.rb
+++ b/test/mt940_ing_test.rb
@@ -6,12 +6,19 @@ def setup
     file_name = File.dirname(__FILE__) + '/fixtures/ing.txt'
     @transactions = MT940::Base.transactions(file_name)
     @transaction = @transactions.first
+    @statements = MT940::Base.statements(file_name)
+    @statement = @statements.first
   end
   
   should 'have the correct number of transactions' do
     assert_equal 6, @transactions.size
   end
 
+  should 'have the correct number of statements' do
+    assert_equal 1, @statements.size
+  end
+
+
   context 'Transaction' do
     should 'have a bank_account' do
       assert_equal '001234567', @transaction.bank_account
@@ -43,4 +50,47 @@ def setup
 
   end
 
+  context 'Statements' do
+    #should 'have a number' do
+    #  assert_equal 19321, @statement.number
+    #end
+
+    #should 'have a sequence' do
+    #  assert_equal 1, @statement.sequence
+    #end
+
+    should 'have a bank_account' do
+      assert_equal '001234567', @statement.bank_account
+    end
+
+    should 'have an opening_balance_amount' do
+      assert_equal 0.0, @statement.opening_balance_amount
+    end
+
+    should 'have an opening_balance_date' do
+      assert_equal Date.new(2010,7,22), @statement.opening_balance_date
+    end
+
+    should 'have an opening_balance_currency' do
+      assert_equal 'EUR', @statement.opening_balance_currency
+    end
+
+    should 'have an closing_balance_amount' do
+      assert_equal -46.59, @statement.closing_balance_amount
+    end
+
+    should 'have an closing_balance_date' do
+      assert_equal Date.new(2010,7,23), @statement.closing_balance_date
+    end
+
+    should 'have an closing_balance_currency' do
+      assert_equal 'EUR', @statement.closing_balance_currency
+    end
+
+    should 'have valid amount' do
+      assert_equal true, @statement.amount_valid
+    end
+  end
+
+
 end
diff --git a/test/mt940_rabobank_test.rb b/test/mt940_rabobank_test.rb
index 3cdd5c7..dc01103 100644
--- a/test/mt940_rabobank_test.rb
+++ b/test/mt940_rabobank_test.rb
@@ -6,12 +6,19 @@ def setup
     file_name = File.dirname(__FILE__) + '/fixtures/rabobank.txt'
     @transactions = MT940::Base.transactions(file_name)
     @transaction = @transactions.first
+    @statements = MT940::Base.statements(file_name)
+    @statement = @statements.first
   end
 
   should 'have the correct number of transactions' do
     assert_equal 3, @transactions.size
   end
 
+  should 'have the correct number of statements' do
+    assert_equal 3, @statements.size
+  end
+
+
   context 'Transaction' do
     should 'have a bank_account' do
       assert_equal '129199348', @transaction.bank_account
@@ -57,4 +64,46 @@ def setup
 
   end
 
+  context 'Statements' do
+    should 'have a number' do
+      assert_equal 0, @statement.number
+    end
+
+    should 'have a sequence' do
+      assert_equal 0, @statement.sequence
+    end
+
+    should 'have a bank_account' do
+      assert_equal '129199348', @statement.bank_account
+    end
+
+    should 'have an opening_balance_amount' do
+      assert_equal 473.17, @statement.opening_balance_amount
+    end
+
+    should 'have an opening_balance_date' do
+      assert_equal Date.new(2011, 6, 14), @statement.opening_balance_date
+    end
+
+    should 'have an opening_balance_currency' do
+      assert_equal 'EUR', @statement.opening_balance_currency
+    end
+
+    should 'have an closing_balance_amount' do
+      assert_equal -740.11, @statement.closing_balance_amount
+    end
+
+    should 'have an closing_balance_date' do
+      assert_equal Date.new(2011, 6, 15), @statement.closing_balance_date
+    end
+
+    should 'have an closing_balance_currency' do
+      assert_equal 'EUR', @statement.closing_balance_currency
+    end
+
+    should 'have valid amount' do
+      assert_equal true, @statement.amount_valid
+    end
+  end
+
 end
diff --git a/test/mt940_triodos_test.rb b/test/mt940_triodos_test.rb
index 3b06677..504e88e 100644
--- a/test/mt940_triodos_test.rb
+++ b/test/mt940_triodos_test.rb
@@ -6,12 +6,19 @@ def setup
     file_name = File.dirname(__FILE__) + '/fixtures/triodos.txt'
     @transactions = MT940::Base.transactions(file_name)
     @transaction = @transactions.first
+    @statements = MT940::Base.statements(file_name)
+    @statement = @statements.first
   end
   
   should 'have the correct number of transactions' do
     assert_equal 2, @transactions.size
   end
 
+  should 'have the correct number of statements' do
+    assert_equal 1, @statements.size
+  end
+
+
   context 'Transaction' do
     should 'have a bank_account' do
       assert_equal '390123456', @transaction.bank_account
@@ -43,4 +50,47 @@ def setup
 
   end
 
+  context 'Statements' do
+    #should 'have a number' do
+    #  assert_equal 19321, @statement.number
+    #end
+    #
+    #should 'have a sequence' do
+    #  assert_equal 1, @statement.sequence
+    #end
+
+    should 'have a bank_account' do
+      assert_equal '390123456', @statement.bank_account
+    end
+
+    should 'have an opening_balance_amount' do
+      assert_equal 4975.09, @statement.opening_balance_amount
+    end
+
+    should 'have an opening_balance_date' do
+      assert_equal Date.new(2011,1,1), @statement.opening_balance_date
+    end
+
+    should 'have an opening_balance_currency' do
+      assert_equal 'EUR', @statement.opening_balance_currency
+    end
+
+    should 'have an closing_balance_amount' do
+      assert_equal 4259.39, @statement.closing_balance_amount
+    end
+
+    should 'have an closing_balance_date' do
+      assert_equal Date.new(2011,2,1), @statement.closing_balance_date
+    end
+
+    should 'have an closing_balance_currency' do
+      assert_equal 'EUR', @statement.closing_balance_currency
+    end
+
+    should 'have valid amount' do
+      assert_equal true, @statement.amount_valid
+    end
+  end
+
+
 end