+If a BOM exists, UTF\-8 encoding is selected.
+.It
+From the coding tags parsed from
+.Qq File Variables
+on the first two lines of input.
+A file variable is an input line of the form
+.Pp
+.Dl \%.\e\(dq -*- key: val [; key: val ]* -*-
+.Pp
+A coding tag variable is where
+.Cm key
+is
+.Qq coding
+and
+.Cm val
+is the name of the encoding.
+A typical file variable with a coding tag is
+.Pp
+.Dl \%.\e\(dq -*- mode: troff; coding: utf-8 -*-