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MIROD / XML-Twig-3.49 / t / test_xml_split / test_xml_split_expected-16-00.xml 
<?xml version="1.0"?>
<doc>
  <?merge subdocs = 0 :t/test_xml_split/test_xml_split-16-01.xml?>
  <?merge subdocs = 0 :t/test_xml_split/test_xml_split-16-02.xml?>
  <?merge subdocs = 0 :t/test_xml_split/test_xml_split-16-03.xml?>
  <?merge subdocs = 0 :t/test_xml_split/test_xml_split-16-04.xml?>
  <?merge subdocs = 0 :t/test_xml_split/test_xml_split-16-05.xml?>
</doc>