All text, names, values, syntax, etc. in an XML document are Unicode Characters.
Unicode assigns each character a "code point"--a number and arranges these code points into code blocks.
The familiar ASCII is the first code-block (e.g. decimal 65 is the letter 'A')
Unicode attempts to represent all languages with code blocks and code points.
Code points also have properties like: 'whitespace character' or 'name character'.
The Greek Code Page: Ux0370