has exact match
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.
comment: skos:exactMatch is disjoint with each of the properties skos:broadMatch and skos:relatedMatch.

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

B.03.01.01 Balancing accounts
label: B.03.01.01 Bilanzierung @de
label: Bilanzierung @de
label: Balancing accounts
type: Concept
type: Thsys
narrower: Pension obligations
notation: B.03.01.01

Pensionsrückstellung
label: Pensionsverpflichtung / Rückstellung @de
label: Betriebliche Ruhegeldverpflichtung / Rückstellung @de

Descriptor
type: Class

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

Accrual
label: Rückstellung @de
label: Provision in accounting
type: Descriptor
type: Concept
narrower: Pension obligations

pension obligations
label: pension provisions
label: Heubeck-Tafeln @de
label: Pensionsrückstellung @de
label: Pensionsverpflichtungen @de

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.

Concept
type: Class

Occupational pension plan
narrower: Pension obligations
label: Altersversorgung von Unternehmen @de
label: Betriebliche Alterssicherung @de
label: Betriebliche Altersversorgung @de
label: Berufliche Vorsorge @de
label: Betriebsrente @de
label: Betriebsrentenrecht @de
label: Betriebliche Altersvorsorge @de
label: Occupational pension scheme
label: Occupational pension
type: Descriptor
type: Concept

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

Pension obligations
broader: Occupational pension plan
broader: Accrual
broader: B.03.01.01 Balancing accounts
label: Pensionsverpflichtungen @de
label: Pensionsrückstellungen @de
label: Pensionsverbindlichkeiten @de
type: Descriptor
type: Concept
is in scheme: STW Thesaurus for Economics
gvkppn: 09138267X
is part of: STW Thesaurus for Economics

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).