@prefix skos: <http://www.w3.org/2004/02/skos/core#> .
@prefix rdfs: <http://www.w3.org/2000/01/rdf-schema#> .
@prefix zbwext: <http://zbw.eu/namespaces/zbw-extensions/> .
@prefix wd: <http://www.wikidata.org/entity/> .
@prefix gnd: <https://d-nb.info/gnd/> .
@prefix ns0: <http://purl.org/ontology/gbv/> .
@prefix dc: <http://purl.org/dc/terms/> .
@prefix owl: <http://www.w3.org/2002/07/owl#> .
@prefix void: <http://rdfs.org/ns/void#> .

skos:narrowMatch
  rdfs:subPropertyOf skos:narrower, skos:mappingRelation ;
  skos:definition "skos:narrowMatch is used to state a hierarchical mapping link between two conceptual resources in different concept schemes."@en ;
  rdfs:label "has narrower match"@en .

<http://zbw.eu/stw/descriptor/29639-4>
  a skos:Concept, zbwext:Descriptor ;
  skos:related <http://zbw.eu/stw/descriptor/12271-2> ;
  rdfs:label "Gewinnausschüttung"@de, "Ausschüttungspolitik"@de, "Ausschüttung von Gewinn"@de, "Payout policy"@en, "Verdeckte Gewinnausschüttung"@de, "Dividend policy"@en, "Dividendenpolitik"@de ;
  skos:prefLabel "Payout policy"@en, "Ausschüttungspolitik"@de .

<http://zbw.eu/stw/descriptor/12271-2>
  skos:exactMatch wd:Q181201, gnd:4150311-9, <http://eurovoc.europa.eu/3674>, <http://dbpedia.org/resource/Dividend> ;
  skos:prefLabel "Dividend"@en, "Dividende"@de ;
  ns0:gvkppn "091355222" ;
  skos:narrowMatch gnd:4671377-3, gnd:4517175-0, gnd:7688783-2 ;
  a zbwext:Descriptor, skos:Concept ;
  skos:inScheme <http://zbw.eu/stw> ;
  skos:broader <http://zbw.eu/stw/thsys/71042>, <http://zbw.eu/stw/descriptor/12285-5> ;
  skos:related <http://zbw.eu/stw/descriptor/29639-4> ;
  rdfs:label "Dividende"@de, "Dividend"@en ;
  dc:isPartOf <http://zbw.eu/stw> .

<http://eurovoc.europa.eu/3674>
  rdfs:label "Kapitalerträge"@de, "Dividende"@de, "Kapitaleinkünfte"@de, "Anlageertrag"@de, "return on capital"@en, "investment income"@en, "Einkommen aus Investitionen"@de ;
  skos:prefLabel "investment income"@en, "Kapitaleinkünfte"@de ;
  skos:exactMatch <http://zbw.eu/stw/descriptor/12271-2> .

skos:broader
  rdfs:subPropertyOf skos:broaderTransitive ;
  skos:definition "Relates a concept to a concept that is more general in meaning."@en ;
  rdfs:comment "Broader concepts are typically rendered as parents in a concept hierarchy (tree)."@en ;
  rdfs:label "has broader"@en .

<http://dbpedia.org/resource/Dividend>
  rdfs:label "Dividende"@de, "Dividend"@en ;
  skos:prefLabel "Dividende"@de, "Dividend"@en ;
  skos:exactMatch <http://zbw.eu/stw/descriptor/12271-2> .

gnd:7688783-2
  rdfs:label "Sachwertdividende"@de, "Sachdividende"@de, "Property Dividend"@de ;
  skos:prefLabel "Sachwertdividende"@de ;
  skos:broadMatch <http://zbw.eu/stw/descriptor/12271-2> .

<http://zbw.eu/stw/descriptor/12285-5>
  rdfs:label "Capital income"@en, "Kapitaleinkommen"@de, "Investment income"@en, "Kapitalgewinn"@de, "Kapitalertrag"@de ;
  skos:narrower <http://zbw.eu/stw/descriptor/12271-2> ;
  skos:prefLabel "Kapitaleinkommen"@de, "Capital income"@en ;
  a zbwext:Descriptor, skos:Concept .

gnd:4150311-9
  rdfs:label "Aktiengesellschaft / Gewinnausschüttung"@de, "Dividende"@de ;
  skos:prefLabel "Dividende"@de ;
  skos:exactMatch <http://zbw.eu/stw/descriptor/12271-2> .

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

skos:exactMatch
  rdfs:subPropertyOf skos:closeMatch ;
  skos: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 ;
  rdfs:comment "skos:exactMatch is disjoint with each of the properties skos:broadMatch and skos:relatedMatch."@en ;
  rdfs:label "has exact match"@en .

<http://zbw.eu/stw/thsys/71042>
  rdfs:label "Financial statement"@en, "B.03.01.02  Jahresabschluss"@de, "Jahresabschluss"@de, "B.03.01.02  Financial statement"@en ;
  skos:narrower <http://zbw.eu/stw/descriptor/12271-2> ;
  skos:notation "B.03.01.02" ;
  a skos:Concept, zbwext:Thsys ;
  skos:prefLabel "B.03.01.02  Financial statement"@en, "B.03.01.02  Jahresabschluss"@de .

skos:related
  rdfs:subPropertyOf skos:semanticRelation ;
  skos:definition "Relates a concept to a concept with which there is an associative semantic relationship."@en ;
  rdfs:comment "skos:related is disjoint with skos:broaderTransitive"@en ;
  rdfs:label "has related"@en .

skos:inScheme
  skos:definition "Relates a resource (for example a concept) to a concept scheme in which it is included."@en ;
  rdfs:label "is in scheme"@en .

zbwext:Descriptor
  rdfs:label "Descriptor"@en ;
  a owl:Class .

<http://zbw.eu/stw>
  rdfs:label "Standard-Thesaurus Wirtschaft"@de, "STW Thesaurus for Economics"@en ;
  skos:prefLabel "Standard-Thesaurus Wirtschaft"@de, "STW Thesaurus for Economics"@en ;
  a void:Dataset, skos:ConceptScheme .

gnd:4671377-3
  rdfs:label "Dividendenstripping"@de, "Dividende / Stripping"@de, "Dividenden-Stripping"@de ;
  skos:prefLabel "Dividendenstripping"@de ;
  skos:broadMatch <http://zbw.eu/stw/descriptor/12271-2> .

skos:Concept
  rdfs:label "Concept"@en ;
  a owl:Class .

wd:Q181201
  skos:prefLabel "Dividende"@de, "dividend"@en ;
  rdfs:label "Bardividende"@de, "Aktiendividende"@de, "cash dividend"@en, "Ausschüttung"@de, "Gewinnausschüttung"@de, "Konkursdividende"@de, "Gewinnanteil"@de, "Dividende"@de, "corporate dividend"@en, "dividend"@en, "Dividendenabschlag"@de ;
  skos:exactMatch <http://zbw.eu/stw/descriptor/12271-2> .

gnd:4517175-0
  rdfs:label "Bardividende"@de ;
  skos:prefLabel "Bardividende"@de ;
  skos:broadMatch <http://zbw.eu/stw/descriptor/12271-2> .