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

Concept
type: Class

Hidden reserves
preferred label: Stille Reserve @de
type: Descriptor
type: Concept
broader: Reserves for contingencies

Equity capital
preferred label: Eigenkapital @de
type: Descriptor
type: Concept
narrower: Reserves for contingencies

Balancing accounts
notation: B.03.01.01
label: Bilanzierung @de
preferred label: B.03.01.01 Bilanzierung @de
preferred label: B.03.01.01 Balancing accounts
type: Thsys
type: Concept
narrower: Reserves for contingencies

useInsteadNote
sub property of: note
definition: For an aspect of the current concept use the concept to which the note points instead of the current.
comment: The note consists of a blank node. It contains a rdfs:value literal which designates the aspect and a rdfs:seeAlso link to the concept which should be used instead.

Descriptor
type: Class

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

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

preferred label
sub property of: label
definition: The preferred lexical label for a resource, in a given language.
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.

Fiscal reserves
preferred label: Haushaltsrücklage @de
type: Descriptor
type: Concept
related: Reserves for contingencies

Profit appropriation
preferred label: Gewinnverwendung @de
type: Descriptor
type: Concept
narrower: Reserves for contingencies

alternative label
sub property of: label
definition: An alternative lexical label for a resource.
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.

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

Equity financing
notation: B.02.01.01
label: Eigenfinanzierung @de
preferred label: B.02.01.01 Equity financing
preferred label: B.02.01.01 Eigenfinanzierung @de
type: Thsys
type: Concept
narrower: Reserves for contingencies

Reserves for contingencies
type: Concept
is in scheme: STW Thesaurus for Economics
alternative label: Freie Rücklage @de
alternative label: Legal reserves
alternative label: Rücklagenpolitik @de
alternative label: Offene Rücklage @de
alternative label: Gesetzliche Rücklage @de
alternative label: Retained earnings
alternative label: Gewinnrücklage @de
preferred label: Rücklage @de
broader: Profit appropriation
broader: Equity financing
broader: Balancing accounts
broader: Equity capital
related: Fiscal reserves
type: Descriptor
gvkppn: 091387167
useInsteadNote: Für Rücklagen öffentlicher Einrichtungen
narrower: Hidden reserves

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