<status value="active"/> <date value="2014-03-26"/> <description value="A relationship in which the source act is covered by or is under the authority of a target act. A financial instrument such as an Invoice Element is covered by one or more specific instances of an Insurance Policy."/> <immutable value="true"/> <compose> <include> <system value="http://terminology.hl7.org/CodeSystem/v3-ActRelationshipType"/> <filter> <property value="concept"/> <op value="is-a"/> <value value="COVBY"/> </filter> </include> </compose> </ValueSet>