Note: There is a newer version of this specification see VEC 2.0.2
The class ItemEquivalence enables the description of equivalence relationships between two or more ItemVersions. The standard use case is to relate ItemVersions defined in the context of one company (numbering system) to ItemVersions defined in the context of another company.
An extended use case might be that the differences are not only limited to different numbering systems, but even to technical attributes. So the equivalence statement might be very subjective and so the stating companyName has to be specified.