<Document start_line="2">
  <head1 start_line="2">
    NAME
  </head1>
  <Para start_line="4">
    Implicit Encoding with Warning and encoding directive in UTF-8
  </Para>
  <head2 start_line="6">
    DESCRIPTION
  </head2>
  <Para start_line="8">
    This line should warn that the price &#8364;9.99 contains a non-ASCII
    character.
  </Para>
  <encoding start_line="10">
    utf8
  </encoding>
  <Para start_line="12">
    And ch&#226;teau should not generate a warning.
  </Para>
  <head1 errata="1" start_line="-321">
    POD ERRORS
  </head1>
  <Para errata="1" start_line="-321">
    Hey! 
    <B>
      The above document had some coding errors, which are explained below:
    </B>
  </Para>
  <over-text errata="1" indent="4" start_line="-321">
    <item-text start_line="-321">
      Around line 8:
    </item-text>
    <Para start_line="-321">
      Non-ASCII character seen before =encoding in &#39;&#8364;9.99&#39;.
      Assuming UTF-8
    </Para>
  </over-text>
</Document>
