I think you may be referring to the Zeiss pdf document 'Depth of Field and Bokeh'
http://www.zeiss.com/C12567A8003B8B6F/EmbedTitelIntern/CLN_35_Bokeh_EN/$File/CLN35_Bokeh_en.pdf in particular the table on page 10 showing equivalent f-numbers for different sensor formats?
A practical use of that information is determining how to produce identical 8x12 prints, with identical framing and depth of field, from a 35mm camera and APS-C camera using the same lens.
There are two factors. The first is, the distance from subject is greater with APS-C, resulting in DOF increase on the print compared to 35mm. The second is, the APS-C image must be enlarged 1.5 times more than 35mm image, resulting in DOF decrease on the print compared to 35mm. The increase from the first factor is greater than the decrease from the second, so for identical DOF, the lens on APS-C needs to be opened up from f/# used on 35mm -- check a DOF calculator.