Business entities are represented by entity instances:

Business entities are represented within an organization through various forms, primarily as data or records within information systems.

Technical Capabilities:

While technical capabilities support the management and usage of business entities, they are not the representation of the entities themselves.

Business Capabilities:

Business capabilities describe the functions and processes that an organization can perform, but they do not represent individual business entities.

Files:

Files can contain data or records, but they are not the direct representation of business entities.

Data/Records:

Business entities are captured and managed as data or records within databases and information systems.

These records contain the attributes and details necessary to uniquely identify and describe each business entity.

Domains:

Domains refer to specific areas of knowledge or activity but are not the direct representation of business entities.