Complex sentence: While parsing coding comments Haml uses the same rules as Ruby 1.9 or later except for UTF-16 or UTF-32, since these are not compatible with ASCII.
Split into simpler sentences: While parsing coding comments Haml uses the same rules as Ruby 1.9 or later. Haml understands only ASCII compatible encodings like UTF-8 but does not understand UTF-16 or UTF-32, since these are not compatible with ASCII.