Consider transactions in a banking application. Two deposits of the same amount to the same account on the same day are still distinct transactions, so they have identity and are ENTITIES. On the other hand, the amount attributes of those two transactions are probably instances of some money object. These values have no identity, since there is no usefulness in distinguishing them. In fact, two objects can have the same identity without having the same attributes or even, necessarily, being of the same class.
