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#!/usr/bin/perl -w
use warnings;
...
$doc->setEncoding('MacRoman');
$doc->toFile($xml,1);
  2. or download this
    MBPPGR:Exigence sapfinance$ perl essai2.pl TestPGR.xlsx
i18n error : output conversion failed due to conv error, bytes 0x00 0x
+65 0x6D 0x70
I/O error : encoder error