<?xml version="1.0" encoding="utf8" standalone="yes"?>
The declaration is optional, as are each of its parameters (except
for the required version attribute). The encoding
parameter is important only if you use a character encoding other
than UTF-8 (since it's the default encoding). If
explicitly set to "yes", the standalone
declaration causes a validating parser to raise an
error if the document references external entities.
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2.6. Unicode, Character Sets, and Encodings |  | 2.8. Processing Instructions and Other Markup |