no byte order mark in reports exported csv so spreadsheets don't recognise it as UTF-8
create a report that contains some utf-8 characters, most commonly here a pound sign £ and export the csv and open in Libreoffice or Microsoft Excel. It displays like £100 rather than just £100. This is because the spreadsheets are getting the character set of the file wrong http://stackoverflow.com/questions/6002256/is-it-possible-to-force-excel-recognize-utf-8-csv-files-automatically apparently if the file starts with chr(239) . chr(187) . chr(191) then the spreadsheet will get it right.