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an Entity references as follows:
Describes a ConceptualVariable which provides the link between a concept to a specific unit type (object) that defines this as a ConceptualVariable. In addition to the standard name, label, and description, it provides the two primary components of a ConceptualVariable by referencing a concept and its related unit type. Note that the concept referenced may itself contain sub-concepts and/or references to similar concepts. This maps to the GSIM ConceptualVariable and has a basis in the ISO/IEC 11179 RepresentedVariableConcept.