@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 gnd: <https://d-nb.info/gnd/> .
@prefix dc: <http://purl.org/dc/terms/> .
@prefix ns0: <http://purl.org/ontology/gbv/> .
@prefix owl: <http://www.w3.org/2002/07/owl#> .
@prefix void: <http://rdfs.org/ns/void#> .

<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/12274-3> .

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/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/12274-3> .

<https://data.gesis.org/thesoz/concept_10040500>
  rdfs:label "borrowed capital"@en, "Fremdkapital"@de ;
  skos:prefLabel "borrowed capital"@en, "Fremdkapital"@de ;
  skos:exactMatch <http://zbw.eu/stw/descriptor/12274-3> .

<https://data.gesis.org/thesoz/concept_10043660>
  rdfs:label "outside financing"@en, "external financing"@en, "Außenfinanzierung"@de, "Fremdfinanzierung"@de ;
  skos:prefLabel "outside financing"@en, "Fremdfinanzierung"@de ;
  skos:exactMatch <http://zbw.eu/stw/descriptor/12274-3> .

wd:Q3704377
  rdfs:label "debt Financing"@en, "corporate borrowing"@en, "borrowed capital"@en, "Fremdkapital"@de, "Fremdfinanzierung"@de ;
  skos:prefLabel "debt Financing"@en, "Fremdkapital"@de ;
  skos:exactMatch <http://zbw.eu/stw/descriptor/12274-3> .

gnd:4018417-1
  rdfs:label "Fremdkapital / Finanzierung"@de, "Fremdfinanzierung"@de ;
  skos:prefLabel "Fremdfinanzierung"@de ;
  skos:relatedMatch <http://zbw.eu/stw/descriptor/12274-3> .

<http://zbw.eu/stw/thsys/71045>
  rdfs:label "Fremdfinanzierung"@de, "B.02.01.02  Fremdfinanzierung"@de, "Debt financing"@en, "B.02.01.02  Debt financing"@en ;
  skos:prefLabel "B.02.01.02  Debt financing"@en, "B.02.01.02  Fremdfinanzierung"@de ;
  a skos:Concept, zbwext:Thsys ;
  skos:notation "B.02.01.02" ;
  skos:narrower <http://zbw.eu/stw/descriptor/12274-3> .

<http://zbw.eu/stw/descriptor/12401-1>
  skos:related <http://zbw.eu/stw/descriptor/12274-3> ;
  skos:prefLabel "Verbindlichkeiten"@de, "Corporate debt"@en ;
  rdfs:label "Schulden von Unternehmen"@de, "Verschuldung von Unternehmen"@de, "Corporate debt"@en, "Unternehmensverschuldung"@de, "Verbindlichkeiten"@de ;
  a skos:Concept, zbwext:Descriptor .

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 .

gnd:4018422-5
  rdfs:label "Fremdkapital"@de ;
  skos:prefLabel "Fremdkapital"@de ;
  skos:exactMatch <http://zbw.eu/stw/descriptor/12274-3> .

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 .

gnd:4463032-3
  rdfs:label "Gesellschafterfremdfinanzierung"@de, "Gesellschafter-Fremdfinanzierung"@de ;
  skos:prefLabel "Gesellschafterfremdfinanzierung"@de ;
  skos:broadMatch <http://zbw.eu/stw/descriptor/12274-3> .

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 .

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 .

<http://zbw.eu/stw/descriptor/12274-3>
  rdfs:label "Debt financing"@en, "Fremdkapital"@de, "Fremdfinanzierung"@de, "Corporate borrowing"@en, "Borrowed capital"@en ;
  skos:exactMatch wd:Q3704377, <https://data.gesis.org/thesoz/concept_10043660>, <https://data.gesis.org/thesoz/concept_10040500>, gnd:4018422-5 ;
  skos:prefLabel "Fremdkapital"@de, "Debt financing"@en ;
  skos:related <http://zbw.eu/stw/descriptor/12244-5>, <http://zbw.eu/stw/descriptor/12401-1> ;
  dc:isPartOf <http://zbw.eu/stw> ;
  skos:relatedMatch gnd:4018417-1 ;
  ns0:gvkppn "091361397" ;
  skos:broader <http://zbw.eu/stw/thsys/71045>, <http://zbw.eu/stw/descriptor/10120-5>, <http://zbw.eu/stw/thsys/71043> ;
  a zbwext:Descriptor, skos:Concept ;
  skos:altLabel "Borrowed capital"@en, "Fremdfinanzierung"@de, "Corporate borrowing"@en ;
  skos:closeMatch gnd:4232316-2 ;
  skos:narrowMatch gnd:4463032-3, gnd:4032930-6 ;
  skos:inScheme <http://zbw.eu/stw> .

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: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 .

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

<http://zbw.eu/stw/thsys/71043>
  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:narrower <http://zbw.eu/stw/descriptor/12274-3> ;
  skos:notation "B.03.01.01" .

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 .

gnd:4232316-2
  rdfs:label "Fremdkapitalzins"@de, "Fremdkapital / Zins"@de, "Fremdkapitalzinsen"@de ;
  skos:prefLabel "Fremdkapitalzins"@de ;
  skos:closeMatch <http://zbw.eu/stw/descriptor/12274-3> .

<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 .

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

skos:closeMatch
  rdfs:subPropertyOf skos:mappingRelation ;
  skos:definition "skos:closeMatch is used to link two concepts that are sufficiently similar that they can be used interchangeably in some information retrieval applications. In order to avoid the possibility of \"compound errors\" when combining mappings across more than two concept schemes, skos:closeMatch is not declared to be a transitive property."@en ;
  rdfs:label "has close match"@en .

gnd:4032930-6
  rdfs:label "Kreditfinanzierung"@de ;
  skos:prefLabel "Kreditfinanzierung"@de ;
  skos:broadMatch <http://zbw.eu/stw/descriptor/12274-3> .