+This record is not present in files generated by older software. See
+also the @code{character_code} field in the machine integer info
+record (@pxref{character-code}).
+
+When the character encoding record and the machine integer info record
+are both present, all system files observed in practice indicate the
+same character encoding, e.g.@: 1252 as @code{character_code} and
+@code{windows-1252} as @code{encoding}, 65001 and @code{UTF-8}, etc.
+
+If, for testing purposes, a file is crafted with different
+@code{character_code} and @code{encoding}, it seems that
+@code{character_code} controls the encoding for all strings in the
+system file before the dictionary termination record, including
+strings in data (e.g.@: string missing values), and @code{encoding}
+controls the encoding for strings following the dictionary termination
+record.