1[name] 2Late use of =encoding 3 4[input] 5=pod 6 7=head1 NAME 8 9This is the first ascii text 10 11=encoding utf8 12 13=over 4 14 15=item ⇒This is the first non-ascii text⇐ 16 17This is the second ascii text 18 19=back 20 21=cut 22 23[output] 24NAME 25 This is the first ascii text 26 27 ⇒This is the first non-ascii text⇐ 28 This is the second ascii text 29