code: public static boolean equalsValue(final BigDecimal bd1, final BigDecimal bd2) {
          if (bd1 == null) {
              return bd2 == null;
          }
          return BigDecimalUtil.isSameValue(bd1, bd2);
      }
docs: Return true if bd1 has the same value (according to
  {@link BigDecimalUtil#isSameValue(BigDecimal, BigDecimal)}, which takes care of different scales)
  as bd2.
  Also returns true if bd1 is null and bd2 is null! Is safe on either bd1 or bd2 being null.