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.

Loss offset
broader: Tax accounting
broader: Tax incentive
alternative label: Verlustzuweisung @de
alternative label: Abschreibungsgesellschaft @de
alternative label: Verlustzuweisungsgesellschaft @de
alternative label: Verlustausgleich @de
alternative label: Verlustabzug @de
alternative label: Verlustvortrag @de
alternative label: Loss deduction
related: Loss
type: Descriptor
type: Concept
gvkppn: 742094073
preferred label: Verlustverrechnung @de
is in scheme: STW Thesaurus for Economics

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.

Tax accounting
notation: B.08.01
label: Steuerbilanz @de
preferred label: B.08.01 Tax accounting
preferred label: B.08.01 Steuerbilanz @de
type: Thsys
type: Concept
narrower: Loss offset

Descriptor
type: Class

Tax incentive
preferred label: Steuervergünstigung @de
type: Descriptor
type: Concept
narrower: Loss offset

Loss
preferred label: Verlust @de
type: Descriptor
type: Concept
related: Loss offset

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