New but empty converters.

app/Import/Converter/OpposingAccountNumber.php

@@ -0,0 +1,34 @@
+<?php
+/**
+ * OpposingAccountNumber.php
+ * Copyright (C) 2016 thegrumpydictator@gmail.com
+ *
+ * This software may be modified and distributed under the terms
+ * of the MIT license.  See the LICENSE file for details.
+ */
+
+declare(strict_types = 1);
+
+namespace FireflyIII\Import\Converter;
+
+use FireflyIII\Exceptions\FireflyException;
+
+/**
+ * Class OpposingAccountNumber
+ *
+ * @package FireflyIII\Import\Converter
+ */
+class OpposingAccountNumber extends BasicConverter implements ConverterInterface
+{
+
+    /**
+     * @param $value
+     *
+     * @throws FireflyException
+     */
+    public function convert($value)
+    {
+        throw new FireflyException('Importer with name OpposingAccountNumber has not yet been configured.');
+
+    }
+}