• From: Kit <kit.saels@g...>
• Date: Sun, 31 Jul 2022 18:01:00 +0200

Try this CSV (comma separated):

ID, name, "bill date"
1, Tom & Jerry, 2022-07-31
2, Jerry < Tom, "2022-07-31"
3, Tom > Jerry, "2022-07-31
  17:44"

CSV is a much more complex format than how you process it. Each of the
listed lines is valid in CSV, but produces an error in XML.

I recommend throwing out the RS = "\r\n".
-- 
Kit

• References:
  • XSLT versus AWK
    • From: Roger L Costello <costello@m...>