in src/main/java/org/apache/commons/csv/CSVParser.java [430:441]
public CSVParser(final Reader reader, final CSVFormat format, final long characterOffset, final long recordNumber)
throws IOException {
Objects.requireNonNull(reader, "reader");
Objects.requireNonNull(format, "format");
this.format = format.copy();
this.lexer = new Lexer(format, new ExtendedBufferedReader(reader));
this.csvRecordIterator = new CSVRecordIterator();
this.headers = createHeaders();
this.characterOffset = characterOffset;
this.recordNumber = recordNumber - 1;
}