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sub sms_encode {
    my $text = shift or return undef;
    my $new = from_utf8({-string => $text, -charset => 'ISO-8859-1'});
    return $new;
}

sub sms_encode {
    my $text = shift or return undef;
...
    $new =~ s/$placeholder/€/; # Regex B
    return $new;
}