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

gnd:4248087-5
  rdfs:label "Aktiengesellschaft / Grundkapital"@de, "Aktiengesellschaft / Gezeichnetes Kapital"@de, "Aktienkapital"@de, "Grundkapital"@de ;
  skos:prefLabel "Grundkapital"@de ;
  skos:broadMatch <http://zbw.eu/stw/descriptor/12273-5> .

<http://zbw.eu/stw/thsys/71043>
  skos:narrower <http://zbw.eu/stw/descriptor/12273-5> ;
  rdfs:label "B.03.01.01  Balancing accounts"@en, "B.03.01.01  Bilanzierung"@de, "Bilanzierung"@de, "Balancing accounts"@en ;
  a skos:Concept, zbwext:Thsys ;
  skos:prefLabel "B.03.01.01  Bilanzierung"@de, "B.03.01.01  Balancing accounts"@en ;
  skos:notation "B.03.01.01" .

<http://zbw.eu/stw/descriptor/12273-5>
  skos:narrowMatch gnd:4138207-9, gnd:4248087-5, gnd:4151166-9, gnd:4138164-6, gnd:4138205-5, gnd:4672050-9, wd:Q125104, gnd:4182869-0, wd:Q330601, gnd:4248089-9, gnd:4138899-9, gnd:4138208-0 ;
  skos:altLabel "Nennkapital"@de, "Share capital"@en, "Grundkapital"@de, "Stammkapital"@de, "Equity financing"@en, "Eigenfinanzierung"@de ;
  rdfs:label "Equity financing"@en, "Eigenkapital"@de, "Equity capital"@en, "Nennkapital"@de, "Eigenfinanzierung"@de, "Stammkapital"@de, "Share capital"@en, "Grundkapital"@de ;
  skos:exactMatch <http://dbpedia.org/resource/Equity_(finance)>, wd:Q827451, gnd:4013776-4, <https://data.gesis.org/thesoz/concept_10041534>, <http://eurovoc.europa.eu/5218>, <https://data.gesis.org/thesoz/concept_10041541> ;
  skos:related <http://zbw.eu/stw/descriptor/20733-1>, <http://zbw.eu/stw/descriptor/30401-6>, <http://zbw.eu/stw/descriptor/12418-5>, <http://zbw.eu/stw/descriptor/12244-5>, <http://zbw.eu/stw/descriptor/12282-4> ;
  skos:prefLabel "Equity capital"@en, "Eigenkapital"@de ;
  skos:broader <http://zbw.eu/stw/thsys/71043>, <http://zbw.eu/stw/thsys/71046>, <http://zbw.eu/stw/descriptor/10120-5> ;
  skos:inScheme <http://zbw.eu/stw> ;
  skos:narrower <http://zbw.eu/stw/descriptor/12275-1>, <http://zbw.eu/stw/descriptor/12296-0>, <http://zbw.eu/stw/descriptor/29648-3>, <http://zbw.eu/stw/descriptor/12284-0>, <http://zbw.eu/stw/descriptor/12435-5> ;
  dc:isPartOf <http://zbw.eu/stw> ;
  a skos:Concept, zbwext:Descriptor ;
  skos:relatedMatch wd:Q1303118, gnd:4181761-8 ;
  ns0:gvkppn "09135594X" .

<https://data.gesis.org/thesoz/concept_10041541>
  rdfs:label "equity"@en, "Eigenkapital"@de ;
  skos:prefLabel "equity"@en, "Eigenkapital"@de ;
  skos:exactMatch <http://zbw.eu/stw/descriptor/12273-5> .

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 .

gnd:4182869-0
  rdfs:label "GmbH / Stammkapital"@de, "GmbH / Gezeichnetes Kapital"@de, "Stammkapital"@de ;
  skos:prefLabel "Stammkapital"@de ;
  skos:broadMatch <http://zbw.eu/stw/descriptor/12273-5> .

<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 .

<https://data.gesis.org/thesoz/concept_10041534>
  rdfs:label "equity financing"@en, "Eigenfinanzierung"@de ;
  skos:prefLabel "equity financing"@en, "Eigenfinanzierung"@de ;
  skos:exactMatch <http://zbw.eu/stw/descriptor/12273-5> .

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

<http://zbw.eu/stw/descriptor/12284-0>
  rdfs:label "Seasoned equity offering"@en, "Kapitalerhöhung"@de, "Secondary equity offering"@en ;
  skos:prefLabel "Seasoned equity offering"@en, "Kapitalerhöhung"@de ;
  a zbwext:Descriptor, skos:Concept ;
  skos:broader <http://zbw.eu/stw/descriptor/12273-5> .

wd:Q827451
  rdfs:label "equity"@en, "Eigenkapital"@de ;
  skos:prefLabel "equity"@en, "Eigenkapital"@de ;
  skos:exactMatch <http://zbw.eu/stw/descriptor/12273-5> .

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 .

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: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 .

<http://zbw.eu/stw/descriptor/12275-1>
  rdfs:label "Earnings"@en, "Gewinn"@de, "Net income"@en, "Comprehensive income"@en, "Bilanzgewinn"@de, "Profit"@en, "Unternehmensgewinn"@de, "Accounting earnings"@en ;
  skos:prefLabel "Profit"@en, "Gewinn"@de ;
  a skos:Concept, zbwext:Descriptor ;
  skos:broader <http://zbw.eu/stw/descriptor/12273-5> .

gnd:4138207-9
  rdfs:label "Haftkapital"@de, "Haftungskapital"@de ;
  skos:prefLabel "Haftkapital"@de ;
  skos:broadMatch <http://zbw.eu/stw/descriptor/12273-5> .

<http://zbw.eu/stw/descriptor/12296-0>
  rdfs:label "Gesetzliche Rücklage"@de, "Reserves for contingencies"@en, "Freie Rücklage"@de, "Offene Rücklage"@de, "Rücklagenpolitik"@de, "Rücklage"@de, "Retained earnings"@en, "Gewinnrücklage"@de, "Legal reserves"@en ;
  skos:broader <http://zbw.eu/stw/descriptor/12273-5> ;
  a zbwext:Descriptor, skos:Concept ;
  skos:prefLabel "Rücklage"@de, "Reserves for contingencies"@en .

gnd:4181761-8
  rdfs:label "Solvabilität"@de ;
  skos:prefLabel "Solvabilität"@de ;
  skos:relatedMatch <http://zbw.eu/stw/descriptor/12273-5> .

<http://zbw.eu/stw/thsys/71046>
  a zbwext:Thsys, skos:Concept ;
  skos:prefLabel "B.02.01.01  Equity financing"@en, "B.02.01.01  Eigenfinanzierung"@de ;
  rdfs:label "Eigenfinanzierung"@de, "Equity financing"@en, "B.02.01.01  Equity financing"@en, "B.02.01.01  Eigenfinanzierung"@de ;
  skos:narrower <http://zbw.eu/stw/descriptor/12273-5> ;
  skos:notation "B.02.01.01" .

gnd:4138899-9
  rdfs:label "Nachrangiges Haftkapital"@de, "Ersatzkapital"@de ;
  skos:prefLabel "Nachrangiges Haftkapital"@de ;
  skos:broadMatch <http://zbw.eu/stw/descriptor/12273-5> .

<http://eurovoc.europa.eu/5218>
  rdfs:label "Gesellschaftskapital"@de, "Stammkapital"@de, "authorised capital"@en, "paid-up capital"@en, "Grundkapital"@de, "share capital"@en, "registered capital"@en, "Aktienkapital"@de ;
  skos:prefLabel "share capital"@en, "Gesellschaftskapital"@de ;
  skos:exactMatch <http://zbw.eu/stw/descriptor/12273-5> .

gnd:4138164-6
  rdfs:label "Haftendes Eigenkapital"@de, "Bank / Haftendes Eigenkapital"@de, "Kreditinstitut / Haftendes Eigenkapital"@de ;
  skos:prefLabel "Haftendes Eigenkapital"@de ;
  skos:broadMatch <http://zbw.eu/stw/descriptor/12273-5> .

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

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 .

skos:narrower
  rdfs:subPropertyOf skos:narrowerTransitive ;
  skos:definition "Relates a concept to a concept that is more specific in meaning."@en ;
  rdfs:comment "Narrower concepts are typically rendered as children in a concept hierarchy (tree)."@en ;
  rdfs:label "has narrower"@en .

gnd:4013776-4
  rdfs:label "Eigene Mittel <Eigenkapital>"@de, "Eigenmittel <Eigenkapital>"@de, "Eigenkapital"@de ;
  skos:prefLabel "Eigenkapital"@de ;
  skos:exactMatch <http://zbw.eu/stw/descriptor/12273-5> .

<http://zbw.eu/stw/descriptor/10120-5>
  rdfs:label "Kapital"@de, "Capital"@en ;
  skos:prefLabel "Kapital"@de, "Capital"@en ;
  a zbwext:Descriptor, skos:Concept ;
  skos:narrower <http://zbw.eu/stw/descriptor/12273-5> .

wd:Q1303118
  rdfs:label "Internal financing"@en, "Eigenfinanzierung"@de ;
  skos:prefLabel "Internal financing"@en, "Eigenfinanzierung"@de ;
  skos:relatedMatch <http://zbw.eu/stw/descriptor/12273-5> .

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

<http://zbw.eu/stw/descriptor/12418-5>
  rdfs:label "Equity-Methode"@de, "Equity method"@en, "Equity accounting"@en ;
  skos:prefLabel "Equity-Methode"@de, "Equity method"@en ;
  a zbwext:Descriptor, skos:Concept ;
  skos:related <http://zbw.eu/stw/descriptor/12273-5> .

gnd:4672050-9
  rdfs:label "Verdecktes Eigenkapital"@de ;
  skos:prefLabel "Verdecktes Eigenkapital"@de ;
  skos:broadMatch <http://zbw.eu/stw/descriptor/12273-5> .

<http://zbw.eu/stw/descriptor/29648-3>
  rdfs:label "Kapitalherabsetzung"@de, "Capital reduction"@en, "Capital decrease"@en ;
  skos:prefLabel "Kapitalherabsetzung"@de, "Capital reduction"@en ;
  a zbwext:Descriptor, skos:Concept ;
  skos:broader <http://zbw.eu/stw/descriptor/12273-5> .

gnd:4138205-5
  rdfs:label "Ergänzungskapital"@de ;
  skos:prefLabel "Ergänzungskapital"@de ;
  skos:broadMatch <http://zbw.eu/stw/descriptor/12273-5> .

<http://zbw.eu/stw/descriptor/12244-5>
  skos:prefLabel "Kapitalstruktur"@de, "Capital structure"@en ;
  rdfs:label "Verschuldungsgrad eines Unternehmens"@de, "Financial leverage"@en, "Finanzierungsgrundsatz"@de, "Kapitalstruktur"@de, "Leverage ratio"@en, "Capital structure"@en, "Finanzierungsregel"@de, "Finanzierungsstruktur"@de ;
  a zbwext:Descriptor, skos:Concept ;
  skos:related <http://zbw.eu/stw/descriptor/12273-5> .

<http://zbw.eu/stw/descriptor/12435-5>
  rdfs:label "Nominelle Kapitalerhaltung"@de, "Substanzerhaltung"@de, "Bilanzielle Kapitalerhaltung"@de, "Capital maintenance"@en, "Substanzielle Kapitalerhaltung"@de, "Kapitalerhaltung"@de ;
  skos:broader <http://zbw.eu/stw/descriptor/12273-5> ;
  skos:prefLabel "Capital maintenance"@en, "Kapitalerhaltung"@de ;
  a zbwext:Descriptor, skos:Concept .

gnd:4248089-9
  rdfs:label "Gezeichnetes Kapital"@de, "Kapitalgesellschaft / Gezeichnetes Kapital"@de, "Nominalkapital"@de, "Nennkapital"@de ;
  skos:prefLabel "Gezeichnetes Kapital"@de ;
  skos:broadMatch <http://zbw.eu/stw/descriptor/12273-5> .

wd:Q330601
  rdfs:label "paid-up share capital"@en, "Nominalkapital"@de, "Nennkapital"@de, "Aktienkapital"@de, "share capital"@en, "Grundkapital"@de, "capital stock"@en ;
  skos:prefLabel "share capital"@en, "Grundkapital"@de ;
  skos:broadMatch <http://zbw.eu/stw/descriptor/12273-5> .

<http://zbw.eu/stw/descriptor/20733-1>
  skos:related <http://zbw.eu/stw/descriptor/12273-5> ;
  rdfs:label "Eigenkapitalunterlegung"@de, "Baseler Akkord"@de, "Eigenkapitalausstattung"@de, "Eigenkapitalanforderungen"@de, "Basler Akkord"@de, "Basel-II-Abkommen"@de, "Eigenkapitalregulierung"@de, "Basel Capital Accord"@en, "Kapitaladäquanz-Richtlinie"@de, "Capital adequacy regulation"@en, "Capital adequacy rules"@en, "Basel Accord"@en, "Capital adequacy standard"@en, "Basel II Capital Accord"@en, "New Basel Accord"@en, "Basel-III-Abkommen"@de, "Eigenkapitalvorschriften"@de, "Neuer Basler Akkord"@de ;
  a zbwext:Descriptor, skos:Concept ;
  skos:prefLabel "Basel Accord"@en, "Basler Akkord"@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 .

<http://dbpedia.org/resource/Equity_(finance)>
  rdfs:label "Equity (finance)"@en, "Eigenkapital"@de ;
  skos:prefLabel "Equity (finance)"@en, "Eigenkapital"@de ;
  skos:exactMatch <http://zbw.eu/stw/descriptor/12273-5> .

skos:relatedMatch
  rdfs:subPropertyOf skos:related, skos:mappingRelation ;
  skos:definition "skos:relatedMatch is used to state an associative mapping link between two conceptual resources in different concept schemes."@en ;
  rdfs:label "has related match"@en .

gnd:4151166-9
  rdfs:label "Eigenkapital / Finanzierung"@de, "Eigenfinanzierung"@de ;
  skos:prefLabel "Eigenfinanzierung"@de ;
  skos:broadMatch <http://zbw.eu/stw/descriptor/12273-5> .

gnd:4138208-0
  rdfs:label "Partizipationskapital"@de ;
  skos:prefLabel "Partizipationskapital"@de ;
  skos:broadMatch <http://zbw.eu/stw/descriptor/12273-5> .

<http://zbw.eu/stw/descriptor/30401-6>
  rdfs:label "Capital buffers"@en, "Antizyklischer Kapitalpuffer"@de, "Eigenkapitalpuffer"@de, "CCYB"@en, "Countercyclical capital buffer"@en, "Kapitalerhaltungspuffer"@de, "Capital conservation buffer"@en, "Kapitalpuffer"@de ;
  a zbwext:Descriptor, skos:Concept ;
  skos:prefLabel "Capital buffers"@en, "Kapitalpuffer"@de ;
  skos:related <http://zbw.eu/stw/descriptor/12273-5> .

<http://zbw.eu/stw/descriptor/12282-4>
  rdfs:label "Beteiligungskapital"@de, "Beteiligungsfinanzierung"@de, "Kapitalbeteiligungsgesellschaft"@de, "Partial ownership"@en, "Unternehmensbeteiligung"@de, "Beteiligungsgesellschaft"@de, "Schachtelbeteiligung"@de, "Kapitalbeteiligung"@de, "Equity participation"@en ;
  skos:prefLabel "Kapitalbeteiligung"@de, "Equity participation"@en ;
  a skos:Concept, zbwext:Descriptor ;
  skos:related <http://zbw.eu/stw/descriptor/12273-5> .

wd:Q125104
  rdfs:label "common capital stock"@en, "Stammkapital"@de ;
  skos:prefLabel "common capital stock"@en, "Stammkapital"@de ;
  skos:broadMatch <http://zbw.eu/stw/descriptor/12273-5> .