This is one of InLOC's relationships.

URI http://purl.org/net/inloc/exactMatch
equivalent to skos:exactMatch, one of the SKOS mapping properties
symmetric yes
super-relationship closeMatch
association type LOCrel
association subject LOCstructure; LOCdefinition
association object LOCstructure; LOCdefinition; or equivalent
inheritance no
interpretation links two concepts, indicating a high degree of confidence that the concepts can be used interchangeably across a wide range of information retrieval applications [SKOS]