This document establishes the XML encoding of the method of Location Referencing used by TPEG applications. TPEG applications contain the information required by a client TPEG decoder (i.e. both Location Referencing and event information), to present all the information intended for the end-user when it was originated by the service provider. Location Referencing requires a service provider to give an impression or image, to the human end-user, of where an event has taken place. This cannot be done easily because the human end-user may or may not be familiar with the location, tpeg-loc has the added challenge of attempting to be as language independent as possible. This is achieved by the use of tpeg-loc tables (essentially word-oriented data object dictionaries). tpeg-loc is the recommended Location Referencing system for TPEG. It provides location data in a machine readable form that allows a "thick" client such as a navigation system to map-match, on-the-fly, to locate the event being described onto a digital map display. However, it is possible to additionally use other location methods, such as the 'Link-id' method by suitably modifying the tpegML.dtd to include the relevant lines, e.g.: %link-idML; It is vital, for further understanding of this document, to have more than a passing understanding of the tpeg-loc binary specification which describes, among other things, in a step-by step approach: point, link and area definitions, and how they are structured to provide a full Location Referencing system.