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).

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

Management commentary
alternative label: Management report
related: Financial statement
broader: Accounting
broader: Reporting
broader: Financial statement
broader: Corporate information and communication
type: Descriptor
type: Concept
preferred label: Lageberichterstattung @de
is in scheme: STW Thesaurus for Economics
gvkppn: 526063254

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.

Reporting
preferred label: Berichtswesen @de
type: Descriptor
type: Concept
narrower: Management commentary

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: Management commentary

Corporate information and communication
notation: B.01.03
label: Betriebliche Information und Kommunikation @de
preferred label: B.01.03 Corporate information and communication
preferred label: B.01.03 Betriebliche Information und Kommunikation @de
type: Thsys
type: Concept
narrower: Management commentary

Accounting
preferred label: Rechnungswesen @de
type: Descriptor
type: Concept
narrower: Management commentary

Financial statement
preferred label: Jahresabschluss @de
type: Descriptor
type: Concept
related: Management commentary

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

Descriptor
type: Class

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