The language file's CHARSET is what appears in the html page's meta tag
HTML
<meta charset="utf-8">
This specifies the character encoding for the HTML document.

Common values:
UTF-8 - Character encoding for Unicode
ISO-8859-1 - Character encoding for the Latin alphabet

More information
https://www.w3.org/International/questions/qa-html-encoding-declarations

and here:
https://stackoverflow.com/questions/29869743/what-is-meta-charset-utf-8
and
https://stackoverflow.com/questions/16505367/what-happens-when-we-dont-specify-meta-charset-utf-8

Character sets in PHP
Most character sets will display correctly with UTF-8 encoding. If you're using an Asian character set, you may need to select a different encoding standard.


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