This property establishes the relationship between an E36 Visual Item and the entity that it visually represents.
Any entity may be represented visually. This property is part of the fully developed path from E24 Physical Man-Made Stuff through P65 shows visual item (is shown by), E36 Visual Item, P138 represents (has representation) to E1 CRM Entity, which is shortcut by P62depicts (is depicted by). P138.1 mode of representation allows the nature of the representation to be refined.
the design on the reverse of a Swiss coin (E36) represents Helvetia (E28)