<?xml version="1.0" standalone="yes"?>

<!DOCTYPE any [
<!ELEMENT any ANY>
<!ENTITY e1 "abc">
<!ENTITY % declare_e2 '<!ENTITY e2 "def">'>
%declare_e2;
<!ENTITY % declare_e3 SYSTEM "063.ent">
%declare_e3;
]>

<any>
  &e1;
  &e2;
  &e3;
</any>