Feed the CSV file one line at a time - see also GET.CSV.LINE.
Note that CSV files generated by EXCEL have one line for each EXCEL row and each line, including the last one, is followed by CR:LF.
The input "Source" buffer is not altered.
The output "Destination" buffer is a dynamic array with fields delimited by @FM, one field for each EXCEL cell.
The routine properly handles the embedded commas and double quotes from the EXCEL spreadsheet.