I am currently investigating what definitely appears to be a bug in the General Ledger Consolidation import in AX2009. A quick look at AX 2012 indicates that bug is probably corrected.

Class method LedgerConsolidateFile.import recognizes that the import file will contain a variable number of fields, but it fails to allow for that when it does a trim (condel) prior to looking at the dimensions.

Please refer to the screenshots below for the data and my fix.