@prefix skos: <http://www.w3.org/2004/02/skos/core#> .
@prefix gnd: <https://d-nb.info/gnd/> .
@prefix wd: <http://www.wikidata.org/entity/> .
@prefix rdfs: <http://www.w3.org/2000/01/rdf-schema#> .
@prefix zbwext: <http://zbw.eu/namespaces/zbw-extensions/> .
@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/12418-5>
  skos:exactMatch <http://dbpedia.org/resource/Equity_method>, gnd:4152575-9, wd:Q1347909 ;
  rdfs:label "Equity method"@en, "Equity-Methode"@de, "Equity accounting"@en ;
  skos:related <http://zbw.eu/stw/descriptor/12282-4>, <http://zbw.eu/stw/descriptor/12452-5>, <http://zbw.eu/stw/descriptor/12273-5> ;
  skos:broader <http://zbw.eu/stw/descriptor/12408-1>, <http://zbw.eu/stw/thsys/71043> ;
  a skos:Concept, zbwext:Descriptor ;
  skos:inScheme <http://zbw.eu/stw> ;
  dc:isPartOf <http://zbw.eu/stw> ;
  skos:prefLabel "Equity method"@en, "Equity-Methode"@de ;
  skos:altLabel "Equity accounting"@en ;
  ns0:gvkppn "091357551" .

wd:Q1347909
  rdfs:label "Equitymethode"@de, "equity method"@en, "Equity-Methode"@de ;
  skos:prefLabel "Equitymethode"@de, "equity method"@en ;
  skos:exactMatch <http://zbw.eu/stw/descriptor/12418-5> .

<http://zbw.eu/stw/descriptor/12408-1>
  skos:prefLabel "Bilanzielle Bewertung"@de, "Accounting valuation"@en ;
  rdfs:label "Bewertungswahlrecht"@de, "Accounting valuation"@en, "Bewertungsmethode der Bilanz"@de, "Bewertungsgrundsatz der Bilanz"@de, "Bilanzielle Bewertung"@de, "Bewertung in der Bilanz"@de ;
  a zbwext:Descriptor, skos:Concept ;
  skos:narrower <http://zbw.eu/stw/descriptor/12418-5> .

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: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 .

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/descriptor/12452-5>
  rdfs:label "Konzernrechnungslegung"@de, "Konsolidierte Gewinn- und Verlustrechnung"@de, "Gewinnkonsolidierung"@de, "Kapitalkonsolidierung"@de, "Weltabschluss"@de, "Consolidated financial statements"@en, "Konzernabschluß"@de, "Konzernabschluss"@de, "Konzernbilanzierung"@de, "Teilkonzernabschluss"@de, "Konsolidierungskreis"@de, "Konzernbilanz"@de ;
  skos:prefLabel "Konzernabschluss"@de, "Consolidated financial statements"@en ;
  a zbwext:Descriptor, skos:Concept ;
  skos:related <http://zbw.eu/stw/descriptor/12418-5> .

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/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/12418-5> ;
  skos:notation "B.03.01.01" .

<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 .

<http://dbpedia.org/resource/Equity_method>
  rdfs:label "Equity-Methode"@de, "Equity method"@en ;
  skos:prefLabel "Equity-Methode"@de, "Equity method"@en ;
  skos:exactMatch <http://zbw.eu/stw/descriptor/12418-5> .

<http://zbw.eu/stw/descriptor/12273-5>
  skos:prefLabel "Eigenkapital"@de, "Equity capital"@en ;
  a skos:Concept, zbwext:Descriptor ;
  rdfs:label "Grundkapital"@de, "Equity capital"@en, "Eigenfinanzierung"@de, "Eigenkapital"@de, "Equity financing"@en, "Stammkapital"@de, "Nennkapital"@de, "Share capital"@en ;
  skos:related <http://zbw.eu/stw/descriptor/12418-5> .

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

<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 ;
  skos:related <http://zbw.eu/stw/descriptor/12418-5> ;
  a skos:Concept, zbwext:Descriptor .

gnd:4152575-9
  rdfs:label "Economic basis method"@de, "Equity-Methode"@de ;
  skos:prefLabel "Equity-Methode"@de ;
  skos:exactMatch <http://zbw.eu/stw/descriptor/12418-5> .