This ReferenceType can be used to expose that two different Nodes in the AddressSpace representing the same entity in the real world. Both Nodes might represent different aspects of the same entity in the same world, or model the same aspect in different ways, for example defined in different companion specifications. For example, an ethernet port of a network module might be represented as an Object of an ObjectType defined by one companion specification focusing on the PROFINET relevant information for such a port and by another Object providing a more generic Ethernet and IP focused view on the port defined by an ObjectType in another companion specification. Both Objects may have distinguished information, but also provide some common information like the IP address, potentially in different data formats.

If a Server exposes more than two Nodes representing the same entity, it is recommended that all of the Nodes reference each other. A Client should not rely on all Nodes being mutually referenced to each other; i.e., the Client should browse each of the Nodes checking for additional RepresentsSameEntityAs References.