@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 wd: <http://www.wikidata.org/entity/> .
@prefix dc: <http://purl.org/dc/terms/> .
@prefix ns0: <http://purl.org/ontology/gbv/> .
@prefix zbwext: <http://zbw.eu/namespaces/zbw-extensions/> .
@prefix rdf: <http://www.w3.org/1999/02/22-rdf-syntax-ns#> .
@prefix owl: <http://www.w3.org/2002/07/owl#> .
@prefix void: <http://rdfs.org/ns/void#> .

gnd:4145075-9
  rdfs:label "Betriebsverlust"@de ;
  skos:prefLabel "Betriebsverlust"@de ;
  skos:broadMatch <http://zbw.eu/stw/descriptor/12403-4> .

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 .

gnd:4187879-6
  rdfs:label "Verluste"@de, "Verlust"@de ;
  skos:prefLabel "Verlust"@de ;
  skos:exactMatch <http://zbw.eu/stw/descriptor/12403-4> .

<http://zbw.eu/stw/descriptor/12403-4>
  skos:broader <http://zbw.eu/stw/thsys/71042> ;
  rdfs:label "Verlust"@de, "Loss"@en ;
  skos:exactMatch wd:Q6706758, <http://eurovoc.europa.eu/2355>, <http://eurovoc.europa.eu/367>, gnd:4187879-6 ;
  skos:related <http://zbw.eu/stw/descriptor/12372-3>, <http://zbw.eu/stw/descriptor/19670-2>, <http://zbw.eu/stw/descriptor/29663-0> ;
  skos:narrowMatch gnd:4145075-9, gnd:4187882-6 ;
  skos:scopeNote "Nur für betriebswirtschaftliche Verluste."@de ;
  skos:prefLabel "Verlust"@de, "Loss"@en ;
  dc:isPartOf <http://zbw.eu/stw> ;
  ns0:gvkppn "09139791X" ;
  zbwext:useInsteadNote [
    rdfs:seeAlso <http://zbw.eu/stw/descriptor/19670-2> ;
    rdf:value "Für volkswirtschaftliche Verluste"@de
  ] ;
  skos:inScheme <http://zbw.eu/stw> ;
  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 .

<http://zbw.eu/stw/descriptor/19670-2>
  rdfs:label "Wirtschaftlicher Schaden"@de, "Economic loss"@en, "Volkswirtschaftlicher Verlust"@de, "Volkswirtschaftlicher Schaden"@de ;
  skos:prefLabel "Wirtschaftlicher Schaden"@de, "Economic loss"@en ;
  a zbwext:Descriptor, skos:Concept ;
  skos:related <http://zbw.eu/stw/descriptor/12403-4> .

<http://eurovoc.europa.eu/2355>
  rdfs:label "financial loss"@en, "finanzieller Verlust"@de, "Gewinnausfall"@de, "loss of income"@en, "Einnahmenverlust"@de ;
  skos:prefLabel "financial loss"@en, "finanzieller Verlust"@de ;
  skos:exactMatch <http://zbw.eu/stw/descriptor/12403-4> .

<http://eurovoc.europa.eu/367>
  rdfs:label "loss"@en, "Defizit"@de, "Fehlbetrag"@de, "Verlust"@de ;
  skos:prefLabel "loss"@en, "Defizit"@de ;
  skos:exactMatch <http://zbw.eu/stw/descriptor/12403-4> .

gnd:4187882-6
  rdfs:label "Verlustquelle"@de ;
  skos:prefLabel "Verlustquelle"@de ;
  skos:broadMatch <http://zbw.eu/stw/descriptor/12403-4> .

<http://zbw.eu/stw/descriptor/29663-0>
  rdfs:label "Verlustzuweisung"@de, "Abschreibungsgesellschaft"@de, "Loss deduction"@en, "Loss offset"@en, "Verlustabzug"@de, "Verlustausgleich"@de, "Verlustvortrag"@de, "Verlustzuweisungsgesellschaft"@de, "Verlustverrechnung"@de ;
  a skos:Concept, zbwext:Descriptor ;
  skos:prefLabel "Verlustverrechnung"@de, "Loss offset"@en ;
  skos:related <http://zbw.eu/stw/descriptor/12403-4> .

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/12403-4> ;
  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 .

wd:Q6706758
  rdfs:label "economic loss"@en, "loss (economy)"@en, "deficit"@en, "financial loss"@en, "loss"@en, "Verlust"@de ;
  skos:prefLabel "economic loss"@en, "Verlust"@de ;
  skos:exactMatch <http://zbw.eu/stw/descriptor/12403-4> .

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/descriptor/12372-3>
  skos:prefLabel "Gewinnermittlung"@de, "Profit determination"@en ;
  a skos:Concept, zbwext:Descriptor ;
  rdfs:label "Profit determination"@en, "Gewinnrealisierung"@de, "Gewinnermittlung"@de, "Einnahmen-Überschussrechnung"@de, "Scheingewinn"@de ;
  skos:related <http://zbw.eu/stw/descriptor/12403-4> .

<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 .

zbwext:useInsteadNote
  rdfs:subPropertyOf skos:note ;
  skos:definition """For an aspect of the current concept use the 
    concept to which the note points instead of the current."""@en ;
  rdfs: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 ;
  rdfs:label "useInsteadNote"@en .

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

skos:scopeNote
  rdfs:subPropertyOf skos:note ;
  skos:definition "A note that helps to clarify the meaning and/or the use of a concept."@en ;
  rdfs:label "scope note"@en .

