Concept
type: Class

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

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

has exact match
comment: skos:exactMatch is disjoint with each of the properties skos:broadMatch and skos:relatedMatch. @en
sub property of: closeMatch
definition: skos:exactMatch is used to link two concepts, indicating a high degree of confidence that the concepts can be used interchangeably across a wide range of information retrieval applications. skos:exactMatch is a transitive property, and is a sub-property of skos:closeMatch. @en

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

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

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

has related match
sub property of: has related
sub property of: mappingRelation
definition: skos:relatedMatch is used to state an associative mapping link between two conceptual resources in different concept schemes. @en

Kapitalerhaltung
label: capital maintenance @en
label: Substanzielle Kapitalerhaltung
label: Substanzerhaltung
label: Nominelle Kapitalerhaltung
label: Bilanzielle Kapitalerhaltung

Descriptor
type: Class

useInsteadNote
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. @en
sub property of: note
definition: For an aspect of the current concept use the concept to which the note points instead of the current. @en

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

Grundkapital
type: Concept
type: Descriptor
label: Equity capital @en
label: Eigenfinanzierung
label: Eigenkapital
label: Equity financing @en
label: Stammkapital
label: Nennkapital
label: Share capital @en
narrower: Nominelle Kapitalerhaltung

Inflationsbereinigte Rechnungslegung
type: Descriptor
type: Concept
label: Inflation accounting @en
label: Rechnungslegung bei Inflation
label: Inflationsbilanzierung
related: Nominelle Kapitalerhaltung

Nominelle Kapitalerhaltung
type: Descriptor
type: Concept
is part of: Standard-Thesaurus Wirtschaft
gvkppn: 09139340X
label: Substanzerhaltung
label: Bilanzielle Kapitalerhaltung
label: Capital maintenance @en
label: Substanzielle Kapitalerhaltung
label: Kapitalerhaltung
broader: B.03.01.01 Bilanzierung
broader: Grundkapital
is in scheme: Standard-Thesaurus Wirtschaft
related: Inflationsbereinigte Rechnungslegung
related: Antizyklischer Kapitalpuffer
related: Bilanztheorie
related: Substanzwert
related match: Unternehmenserhaltung
useInsteadNote: Für Kapitalschutz bei Geldanlagen

Substanzwert
type: Descriptor
type: Concept
label: Net asset value @en
related: Nominelle Kapitalerhaltung

Bilanztheorie
type: Descriptor
type: Concept
label: Bilanzauffassung
label: Rechnungslegungstheorie
label: Theorie der Rechnungslegung
label: Accounting theory @en
label: Dynamische Bilanztheorie
label: Statische Bilanztheorie
related: Nominelle Kapitalerhaltung

Antizyklischer Kapitalpuffer
type: Descriptor
type: Concept
label: Capital buffers @en
label: Eigenkapitalpuffer
label: CCYB @en
label: Countercyclical capital buffer @en
label: Kapitalerhaltungspuffer
label: Capital conservation buffer @en
label: Kapitalpuffer
related: Nominelle Kapitalerhaltung

B.03.01.01 Bilanzierung
type: Concept
type: Thsys
label: B.03.01.01 Balancing accounts @en
label: Bilanzierung
label: Balancing accounts @en
narrower: Nominelle Kapitalerhaltung
notation: B.03.01.01

Unternehmen / Kapitalerhaltung
label: Kapitalerhaltung

Substantielle Kapitalerhaltung
label: Substanzerhaltung / Unternehmen
label: Substanzielle Kapitalerhaltung

Unternehmenserhaltung
label: Unternehmen / Erhaltung
related match: Nominelle Kapitalerhaltung