The concept system around 'quantity' and 'quantity value' is fundamental for measurement science, but some very basic issues are still open on such concepts and their relation. This paper argues that quantity values are in fact individual quantities, and that a complementarity exists between measurands and quantity values. This proposal is grounded on the analysis of three basic 'equality' relations: (i) between quantities, (ii) between quantity values and (iii) between quantities and quantity values. A consistent characterization of such concepts is (...) obtained, which is then generalized to 'property' and 'property value'. This analysis also throws some light on the elusive concept of magnitude. (shrink)