Unicode further complicates the issue of newlines. In Unicode, any legacy newline can also be a newline in Unicode text. That is, the Carriage Return (CR, U+000D), Line Feed (LF, U+000A), CRLF, or the EBCDIC convention of Next Line (NEL, U+0085) can all be newlines in Unicode.

To further muddy the waters, Unicode adds two more characters - Line Seperator (LS, U+2028) and Paragraph Seperator (PS, U+2029). Line Seperator signals the end of a line, and is equivalent to <br> in HTML. Paragraph Seperator signals the end of a paragraph and is equivalent to <p> in HTML. See Unicode Standard Annex (= Technical Report) #13 at www.unicode.org for more details.