The option_string of a select for xml statement includes an ncr option that specifies the representation of string and Unicode columns:
ncr = {no | non_ascii | non_server}
ncr = no specifies that string and Unicode columns are represented as plain values. These plain values are entitized or not entitized according to the entitize option.
ncr = non_ascii and ncr = non_server specify that string and Unicode columns that are, respectively, non-ASCII or not members of the default server character set are represented as NCRs. Any characters not converted to NCRs are either entitized or not, according to the entitize option.
The default NCR option in the for xml clause is ncr = non_ascii.
The ncr option applies only to column values, not to column names or to names specified in the tablename, rowname, or prefix options. XML does not allow NCRs in element or attribute names.
