elisp: Coding Systems

 
 32.10 Coding Systems
 ====================
 
 When Emacs reads or writes a file, and when Emacs sends text to a
 subprocess or receives text from a subprocess, it normally performs
 character code conversion and end-of-line conversion as specified by a
 particular “coding system”.
 
    How to define a coding system is an arcane matter, and is not
 documented here.
 

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