<listTranspose> supplies a list of transpositions, each of which is indicated at some point in a document typically by means of metamarks. [11.3.4.5 Transpositions]
This example might be used for a source document which indicates in some way that the elements identified by ib02 and code ib01 should be read in that order (ib02 followed by ib01), rather than in the reading order in which they are presented in the source.