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).

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

Payout policy
broader: Financial statement
broader: Corporate policy
alternative label: Verdeckte Gewinnausschüttung @de
alternative label: Dividend policy
alternative label: Ausschüttung von Gewinn @de
alternative label: Dividendenpolitik @de
alternative label: Gewinnausschüttung @de
preferred label: Ausschüttungspolitik @de
related: Profit sharing
related: Accounting policy
related: Profit appropriation
related: Dividend
gvkppn: 742092615
type: Descriptor
type: Concept
is in scheme: STW Thesaurus for Economics

Corporate policy
preferred label: Unternehmenspolitik @de
type: Descriptor
type: Concept
narrower: Payout policy

Profit sharing
preferred label: Erfolgsbeteiligung @de
type: Descriptor
type: Concept
related: Payout policy

Accounting policy
preferred label: Bilanzpolitik @de
type: Descriptor
type: Concept
related: Payout policy

Profit appropriation
preferred label: Gewinnverwendung @de
type: Descriptor
type: Concept
related: Payout policy

Dividend
preferred label: Dividende @de
type: Descriptor
type: Concept
related: Payout policy

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

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

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.

Concept
type: Class

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.

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

Descriptor
type: Class