Scope of xml source, includes, and inline xml

All right,

Lets say in my xslt sheet include_file_A I create the following inline XML:

<sd:data>
  <AAA/>
  <BBB/>
  <CCC/>
</sd:data>

Let say the parent xslt document is:
parent_xslt_document.xsl

Which include the following xslt documents:
include_file_A.xsl
include_file_B.xsl

Is the scope of <sd:data /> limited to include_file_A?

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