Three women walking with bags.
Bags are being held by women.
women walking with bags is a rephrasing of   Bags are being held by women.
exists e1 x1 x2 x3.(a_topic(x1) & with(e1,x3) & n_bag(x3) & Actor(e1,x2) & v_walk(e1) & (x1 = x2) & n_woman(x1) & card_eq_3(x1))
exists e1 x1 x2.(Actor(e1,x2) & n_woman(x2) & Theme(e1,x1) & v_hold(e1) & n_bag(x1))