[xml] encoding question

[kladit t-online de (Klaus Dittrich)]

I am an absolute beginner to xml and started using libxml2-2.5.4 and
became confused about the handling of enconding.

As far as I understood the documentation libxml honours the encondig
given in the document header. (<?xml version="1.0" encoding="ISO-8859-1"?>)
for a set of default encodings. (UTF-16, ISO-8859-1, ASCII, UTF-8 to ASCII
with HTML)
  
If such header is given and iconv is present, which is the case when 
using glibc, the conversion for input and output data to and from
the internally used UTF-8 encoding is done by libxml2 and has not to
be done by me. 

Am I right with this ?

--
Regards Klaus