<document source="test data">
    <paragraph>
        Testing comments and extra text.
    <paragraph>
        Copyright 
        <substitution_reference refname="copy">
            copy
         2003, 
        <substitution_reference refname="BogusMegaCorp (TM)">
            BogusMegaCorp (TM)
        .
    <substitution_definition names="copy">
        \u00a9
    <substitution_definition names="BogusMegaCorp (TM)">
        BogusMegaCorp
        \u2122
