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By default, open() uses a platform-dependant default encoding (see https://peps.python.org/pep-0597/#using-the-default-encoding-is-a-common-mistake).

As Beancount uses utf8, let's open the files in beangrow also with utf8 encoding.

Ref. downstream issue: andreasgerstmayr/fava-portfolio-returns#106

By default, open() uses a platform-dependant default encoding.
As Beancount uses utf8, let's open the files in beangrow also with utf8 encoding.
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