Concept
type: Class

alternative label
comment: The range of skos:altLabel is the class of RDF plain literals.
comment: skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise disjoint properties.
sub property of: label
definition: An alternative lexical label for a resource.

has broader
comment: Broader concepts are typically rendered as parents in a concept hierarchy (tree).
sub property of: Transitive
definition: Relates a concept to a concept that is more general in meaning.

is in scheme
definition: Relates a resource (for example a concept) to a concept scheme in which it is included.

has narrower
comment: Narrower concepts are typically rendered as children in a concept hierarchy (tree).
sub property of: Transitive
definition: Relates a concept to a concept that is more specific in meaning.

preferred label
comment: skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise disjoint properties.
comment: The range of skos:prefLabel is the class of RDF plain literals.
comment: A resource has no more than one value of skos:prefLabel per language tag.
sub property of: label
definition: The preferred lexical label for a resource, in a given language.

has related
comment: skos:related is disjoint with skos:broaderTransitive
sub property of: semanticRelation
definition: Relates a concept to a concept with which there is an associative semantic relationship.

Descriptor
type: Class

STW Thesaurus for Economics
type: Dataset
type: ConceptScheme
preferred label: Standard-Thesaurus Wirtschaft @de

Accounting law
type: Descriptor
type: Concept
preferred label: Bilanzrecht @de
related: Balance sheet

Balance sheet
type: Concept
type: Descriptor
gvkppn: 091351758
alternative label: Handelsbilanz von Unternehmen @de
broader: Financial statement
is in scheme: STW Thesaurus for Economics
narrower: Complementary tax balance sheet
narrower: Tax accounting
preferred label: Bilanz @de
related: Accounting law
related: Balancing accounts

Financial statement
type: Descriptor
type: Concept
narrower: Balance sheet
preferred label: Jahresabschluss @de

Complementary tax balance sheet
type: Descriptor
type: Concept
broader: Balance sheet
preferred label: Sonderbilanz @de

Tax accounting
type: Descriptor
type: Concept
broader: Balance sheet
preferred label: Steuerbilanz @de

Balancing accounts
type: Descriptor
type: Concept
preferred label: Bilanzierung @de
related: Balance sheet

Financial statement
type: Thsys
type: Concept
label: Jahresabschluss @de
narrower: Balance sheet
notation: B.03.01.02
preferred label: B.03.01.02 Jahresabschluss @de
preferred label: B.03.01.02 Financial statement