The CODEPAGE record stores the default code page (character set) that was in use when the workbook was saved.
Record Data
Offset
Name
Size
Contents
4
cv
2
Code page the file is saved in: 01B5h (437 dec.) = IBM PC (Multiplan) 8000h (32768 dec.) = Apple Macintosh 04E4h (1252 dec.) = ANSI (Microsoft Windows)