<?php

function parseFile($filename, $column = null)
{
	$f = file_get_contents($filename);
	$f = iconv("WINDOWS-1251", "UTF-8", $f);
	file_put_contents($filename . '.new', $f);

	$handle = fopen($filename . '.new', "r");
	$result = array();

	while (!feof($handle)) {
		$firms = fgetcsv($handle, 0, ";");
		while(count($firms) < $column && !feof($handle)) {
			$tmp = fgetcsv($handle, 0, ";");
			$tmp[0] = array_pop($firms) . $tmp[0];
			$firms = array_merge($firms, $tmp);
		}
		array_push($result, $firms);
	}
	return $result;
}

$filename = __DIR__ . '/Out/Firms.txt';
echo var_dump(parseFile($filename, 15));