OpenMP is a specification that tries to cover three "base" languages - C, C++, and Fortran. As much as possible, the OpenMP specification tries to use the terminology of these base languages when referring to "entities" within the base language. Sometimes that is impossible, since the same concept or entity is used in two or more of the base languages with different "names" or two different concepts use the same "name". For example, as I am writing this I have used two terms that are used by the base languages that have specific meanings (name and entity). In this case, I don't wish them to have the same meaning as the standard definitions, but I don't have better terms to use. Hope this helps.
From the C standard (ISO/IEC 9899), section 18.104.22.168 Lvalues, arrays, and function designators:
An lvalue is an expression with an object type or an incomplete type other than void (53) if an lvalue does not designate an object when it is evaluated, the behavior is undefined. When an object is said to have a particular type, the type is specified by the lvalue used to designate the object. A modifiable lvalue is an lvalue that does not have array type, does not have an incomplete type, does not have a const-qualified type, and if it is a structure or union, does not have any member (including, recursively, any member or element of all contained aggregates or unions) with a const-qualified type.
53) The name ‘‘lvalue’’ comes originally from the assignment expression E1 = E2, in which the left operand E1 is required to be a (modifiable) lvalue. It is perhaps better considered as representing an object ‘‘locator value’’. What is sometimes called ‘‘rvalue’’ is in this International Standard described as the ‘‘value of an expression’’.
An obvious example of an lvalue is an identifier of an object. As a further example, if E is a unary expression that is a pointer to an object, *E is an lvalue that designates the object to which E points.