A CSV File is a text file that contains records, each of which consists of a set of fields in a known order with a known meaning. Each record is one line of text. Each field is separated from its neighbours by a designated character (the CSV Separator). The fields may also be quoted. A quoted field is one that has a leading and trailing quote character. These are usually discarded during the import process. The fields represent the information that is to be imported.

In summary: CSV records contain the information that is to be imported.