@MappedSuperclass
@Inheritance
public abstract class BaseEntity {

    @EmbeddedId
    private BaseEntityPK compPK;
//getters and setters

@Embeddable
@Inheritance
public class BaseEntityPK implements Serializable {

    @Column(name="CLIENT_KEY", nullable = false)
    private long clientKey;

    @Column(name = "GUID", nullable = false)
    private long guid;

    public BaseEntityPK() {
    }
    public long getClientKey() {
        return this.clientKey;
    }
    public void setClientKey(long clientKey) {
        this.clientKey = clientKey;
    }
    public long getGuid() {
        return this.guid;
    }
    public void setGuid(long guid) {
        this.guid = guid;
    }

    public BaseEntityPK(long clientKey, long guid) {
        this.clientKey = clientKey;
        this.guid = guid;
    }
}

@Entity
@Table(name="ORDERS")

public class OrderEntity extends BaseEntity implements Serializable {

    @OneToMany(fetch = FetchType.EAGER, cascade = CascadeType.ALL)
    @JoinColumns
            ({@JoinColumn(name = "ORDERIDCLIENTGUID", referencedColumnName = "CLIENTGUID", nullable = false),
      @JoinColumn(name = "CLIENT_KEY", referencedColumnName = "CLIENT_KEY", nullable = false)
        })
    private Set<OrderDetailEntity> orderDetails = new HashSet<>();

//getters and setters

The OrderDetailEntity entity:

@Entity
@Table(name="ORDERDETAIL")

public class OrderDetailEntity extends BaseEntity implements Serializable {
//getters and setters

Caused by: org.hibernate.AnnotationException: referencedColumnNames(CLIENTGUID, CLIENT_KEY) of ...entities.OrderDetailEntity.orderDetails referencing ...entities.OrderEntity not mapped to a single property

    @OneToMany(fetch = FetchType.EAGER, cascade = CascadeType.ALL)
    @JoinColumnsOrFormulas({
            @JoinColumnOrFormula(formula=@JoinFormula(value="(SELECT a.id FROM ORDERDETAIL a WHERE a.client_key = client_key)", referencedColumnName="CLIENT_KEY")),
            @JoinColumnOrFormula(formula = @JoinFormula(value="SELECT a.orderidclientguid FROM ORDERDETAIL a WHERE a.orderidclientguid = clientguid", referencedColumnName="CLIENTGUID"))
    })
    private Set<OrderDetailEntity> orderDetails = new HashSet<>();

@MappedSuperclass
public abstract class BaseEntity {

// the embedded class containing the composite primary key
    @EmbeddedId
    private BaseEntityPK compPK;
//getters and setters

@Embeddable
public class BaseEntityPK implements Serializable {

    @Column(name="CLIENT_KEY", nullable = false)
    private long clientKey;

    @Column(name = "GUID", nullable = false)
    private long guid;

    public BaseEntityPK() {
    }
    public long getClientKey() {
        return this.clientKey;
    }
    public void setClientKey(long clientKey) {
        this.clientKey = clientKey;
    }
    public long getGuid() {
        return this.guid;
    }
    public void setGuid(long guid) {
        this.guid = guid;
    }

    public BaseEntityPK(long clientKey, long guid) {
        this.clientKey = clientKey;
        this.guid = guid;
    }
}