Chip-on-board is a separate category there. By "chip components", they basically mean chip resistors and capacitors. The document is from IPC.
Is that IPC.org? I would like to see the document you're using as an English reference.
Can it be that in this context "chip" and "SMD" are basically equivalent?
No. And yes.
A
discrete device (or discrete component)
is an electronic component with just one circuit element, either passive (resistor, capacitor, inductor, diode) or active (transistor or vacuum tube), other than an integrated circuit. The term is used to distinguish the component from integrated circuits and hybrid circuits,
which are built from several circuit elements (or
chip components) in one package.
"Chip components", i.e., those
individual parts of a "chip" would, of course, include resistors, capacitors, transistors (of whatever flavor), diodes, LEDs and any other components that might conceivably be included in the manufacturing process,
all on a single wafer, that results in a completed, stand alone device or group of devices.
Thus, a
single Integrated
Chip comprised by a number of individual integrated
chip components.
How it is mounted (i.e."SMD") into a larger overall circuit (say, a PCB) has nothing to do with its definition as an IC (a μC) or a discrete device (a capacitor). As such, a device listed as "SMD" is, for all intents and purposes, a discrete component of the larger overall circuit.