There are two statements as following:\nStatement A: A kind of entity that is used to represent two or more entities when they are viewed as the same entity by some other entities.\nStatement B: A kind of entity that is an entity that is a special case or refined version of another entity. These entities are created when attributes or relationships apply to only some occurrences of an entity, the subset of occurrences to which the attributes or relationships apply are separated into these entity.