The XDOM_transcoder unit implements the TXmlTranscoder class which transcodes an XML input stream to an XML output stream using a specified encoding.  If a character from the input stream cannot be represented in the output character encoding an EConvert exception is raised.  Consequently, no escaping into character references is possible, but it allows to transcode also non-wellformed XML files.  Line breaks are normalized according to the value of the WriteLFOption property.  The value of the XmlDeclOpt specifies whether an XML declaration is serialized or not.