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/GCC 6

4.2 Environment

The behavior of most of these points are dependent on the implementation of the C library, and are not defined by GCC itself.

  • The mapping between physical source file multibyte characters and the source character set in translation phase 1 (C90, C99 and C11 5.1.1.2).

    See Implementation-defined behavior.

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https://gcc.gnu.org/onlinedocs/gcc-6.3.0/gcc/Environment-implementation.html