>perl 689902.pl
UTF-16:Partial character at c:/Progs/perl588/lib/IO/Handle.pm line 413.
UTF-16:Partial character at c:/Progs/perl588/lib/IO/Handle.pm line 413.

>debug test.csv
-rcx
CX 0027
:
-d100 l27
0B04:0100  FE FF 00 73 00 65 00 F1-00 F3 01 59 00 2C 00 31   ...s.e.....Y.,.1
0B04:0110  00 32 00 33 00 2C 00 C5-01 42 00 E9 01 61 01 71   .2.3.,...B...a.q
0B04:0120  01 46 00 0D 00 0D 0A                              .F.....
-q