<Document start_line="13">
  <head1 start_line="13">
    T&#360;TORIAL
  </head1>
  <Para start_line="15">
    The encoding warning should only fire when the parser is &#39;in_pod&#39;
    but that should also be true on the first line of POD (above).
  </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 13:
    </item-text>
    <Para start_line="-321">
      Non-ASCII character seen before =encoding in &#39;T&#360;TORIAL&#39;.
      Assuming UTF-8
    </Para>
  </over-text>
</Document>
