[Idiom] Is 'here you are' equivalent to 'thank you'?

[kadioguy]

On the Wiktionary, it says:

here you are
(idiomatic) Said when you hand something over to someone or do a favour to them, usually to draw the recipient's attention to the exchange; Equivalent to “thank you” when receiving something.

https://en.wiktionary.org/wiki/here_you_are
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I found the original source here: https://goo.gl/vBiu5a

What do you think of it?
Is 'here you are' really equivalent to 'thank you' when receiving something?

Thanks!

PS I also posted the same question on this, but all of your answers are unique to me. Hope we can discuss with each other. Thank you.

 

[Raymott]

No, it's quite wrong. That is what the giver says, and the receiver says "thank you".

 

[teechar]

That doesn't work for me!
Also, "equivalent" should not be capitalized.

 

[andrewg927]

It says "saying "here you are" when giving something is equivalent to saying "thank you" when receiving something".