The term "equals" is used when "same as" is meant.

Two examples:

style:font-name-complex, where we say:

"whose name equals that of the style:font-name-complex attribute value."

Suggest: "whose name is the same as that of the style:font-name-complex attribute value."

style:scale-to, where we say:

"The style:scale-to attribute specifies that a document is to be scaled to a percentage value, where 100% equals no scaling."

Suggest: "The style:scale-to attribute specifies that a document is to be scaled to a percentage value. A value of 100% means no scaling occurs."