sysuser-tools/sysusers.prov

#!/bin/bash

parse()
{
	while read line; do
		[ "${line:0:1}" != '#' ] || continue
		line="${line## *}"
		[ -n "$line" ] || continue
		set -- $line
		if [ "$1" = 'g' ]; then
			echo "group($2)"
		elif [ "$1" = 'u' ]; then
			echo "user($2)"
			echo "group($2)"
		fi
	done
}

while read fn; do
	parse < "$fn"
done