As explained in Clause
3,
a declaration declares a view of an entity and associates a defining
name with that view. The view comprises an identification of the viewed
entity, and possibly additional properties. A usage name denotes a declaration.
It also denotes the view declared by that declaration, and denotes the
entity of that view. Thus, two different usage names might denote two
different views of the same entity; in this case they denote the same
entity.