Identifiable Business Context reference (BC-ESI)
Example: Enterprise Service Infrastructure (BC-ESI)
A reference to an Identifiable Business Context (IBC) that another
business application entity has to use to address this IBC.The IBC reference is used for the configuration of integration scenarios.
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Source: https://help.sap.com/doc/saphelp_glossary/latest/en-US/4f/799e287d5c46cfe10000000a421948/content.htm