Your data is still not well-formed XML. The only pre-defined entities in XML are <, &, >, " and '. Numerical entities, &#nb; or &#xnb; are also allowed. Everything else needs to be declared.

So you have several options here:

• you can just turn all those entities into their numerical equivalent (for example ≤ is≤); this will be a pain, error-prone, and will not take advantage of XML power (which is a mortal sin in certain circles!),
• you can include all of the entity definitions you need in the document:

  <!DOCTYPE rec [
  <!ENTITY le "&#8804; >
  <!-- many more entity declarations-->
  ]>
  <rec> &le;</rec>
  [download]

  this has the advantage that your documents are standalone (they don't depend on external files) but an empty document might be quite big,
• you can also go all the (XML) way and include the entity declarations through... entities, the way it's done in the HTML DTD:

  <!DOCTYPE rec [
  <!ENTITY % HTMLlat1 PUBLIC
     "-//W3C//ENTITIES Latin 1 for XHTML//EN"
     "xhtml-lat1.ent">
  %HTMLlat1;
  
  <!ENTITY % HTMLsymbol PUBLIC
     "-//W3C//ENTITIES Symbols for XHTML//EN"
     "xhtml-symbol.ent">
  %HTMLsymbol;
  
  <!ENTITY % HTMLspecial PUBLIC
     "-//W3C//ENTITIES Special for XHTML//EN"
     "xhtml-special.ent">
  %HTMLspecial;
  ]>
  <rec> &le;</rec>
  [download]

  you can get the entity declaration files from the W3C.

You could also internally use the entity declaration files and pre-process the XML to convert them to numerical entities. I can't think of an easy way to do this right now (except using xmlwf -p -d result_dir file.xml but then the output is in utf-8) but I'll have a look at it.

Update: fixed typo in doctype

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