XSLT 2.0 reference

XSLT  |  attributes

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byte-order-mark

<result-document>: The byte-order-mark attribute defines whether a byte order mark is written at the start of the file. If the value yes is specified, a byte order mark is written; if no is specified, no byte order mark is written. The default value depends on the encoding used. If the encoding is UTF-16, the default is yes; for UTF-8 it is implementation-defined, and for all other encodings it is no. The value of the byte order mark indicates whether high order bytes are written before or after low order bytes; the actual byte order used is implementation-dependent , unless it is defined by the selected encoding.
<output>: The byte-order-mark attribute defines whether a byte order mark is written at the start of the file. If the value yes is specified, a byte order mark is written; if no is specified, no byte order mark is written. The default value depends on the encoding used. If the encoding is UTF-16, the default is yes; for UTF-8 it is implementation-defined, and for all other encodings it is no. The value of the byte order mark indicates whether high order bytes are written before or after low order bytes; the actual byte order used is implementation-dependent , unless it is defined by the selected encoding.

Values:

yes | no

Default:

--

Elements:

output | result-document

Locate in the official documentation

XSLT 2.0 reference