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Essential definitions
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
What is the Document Character Set?
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
Not all HTML and XML documents have to be 
encoded
as 
Unicode !

But documents can only contain characters defined by 
Unicode

Any encoding can be used as long as it is properly 
declared, and a subset of the Unicode repertoire
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See GEO FAQ: Document character set
http://www.w3.org/International/questions/qa-doc-charset.html