set(ENTITY* ent,VISIBLE);

    *   The layer parameter can only be set in a definition. For changing it during gameplay, use layer_sort.
    * A7.06 Panels, texts, and view entities with a positive layer value are placed above any view; with a negative layer value they are placed below any view. This can be used to define an image visible in the background of a view that has no sky and a transparent sky_color.
    * A7.08 The view layer parameter can be evaluated in a material effect or shader through the fLayer variable.

BMAP pic_1 = "pic.pcx";

PANEL plane =
{
	pos_x = 0; pos_y = 0;
	bmap = pic_1;
	layer = 1;
	flags =  VISIBLE;
}

ENTITY ent1 =
{
	type = "soldier.mdl";
	layer = 2; // display above view entities with layer 1
	flags = VISIBLE;  client_id = camera; // same camera parameters as the default view
	x = 200; // place 100 quants ahead of the view
	y = 0; // 50 to the right
	z = 0; // and center vertically
}