The global lang attribute should be supplied for this
element to identify the language of the word or phrase marked. As
elsewhere its value should indicate a language code (associated with some writing system
declaration) for the language in question; where applicable, the
codes of ISO 639 may be used. It is strongly recommended that the lang
attribute be consistently specified on all <foreign>
elements.
This element is intended for use only where no other element
is available to mark the phrase or words concerned. The global
lang attribute should be used in preference to this element
where it is intended to mark the language of the whole of some text
element.
The <distinct> element may be used to identify phrases
belonging to sublanguages or registers not generally regarded as true
languages.
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