@prefix wd: <http://www.wikidata.org/entity/> .
@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 gnd: <https://d-nb.info/gnd/> .
@prefix rdf: <http://www.w3.org/1999/02/22-rdf-syntax-ns#> .
@prefix ns0: <http://purl.org/ontology/gbv/> .
@prefix dc: <http://purl.org/dc/terms/> .
@prefix owl: <http://www.w3.org/2002/07/owl#> .
@prefix void: <http://rdfs.org/ns/void#> .

wd:Q114662076
  rdfs:label "capital maintenance"@en, "Kapitalerhaltung"@de, "Substanzielle Kapitalerhaltung"@de, "Substanzerhaltung"@de, "Nominelle Kapitalerhaltung"@de, "Bilanzielle Kapitalerhaltung"@de ;
  skos:prefLabel "capital maintenance"@en, "Kapitalerhaltung"@de ;
  skos:exactMatch <http://zbw.eu/stw/descriptor/12435-5> .

<http://zbw.eu/stw/descriptor/12436-3>
  rdfs:label "Substanzwert"@de, "Net asset value"@en ;
  skos:prefLabel "Substanzwert"@de, "Net asset value"@en ;
  a zbwext:Descriptor, skos:Concept ;
  skos:related <http://zbw.eu/stw/descriptor/12435-5> .

gnd:4187040-2
  rdfs:label "Unternehmenserhaltung"@de, "Unternehmen / Erhaltung"@de ;
  skos:prefLabel "Unternehmenserhaltung"@de ;
  skos:relatedMatch <http://zbw.eu/stw/descriptor/12435-5> .

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 .

<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/12435-5> .

gnd:4029567-9
  rdfs:label "Unternehmen / Kapitalerhaltung"@de, "Kapitalerhaltung"@de ;
  skos:prefLabel "Kapitalerhaltung"@de ;
  skos:exactMatch <http://zbw.eu/stw/descriptor/12435-5> .

<http://zbw.eu/stw/descriptor/12425-1>
  rdfs:label "Inflationsbereinigte Rechnungslegung"@de, "Inflation accounting"@en, "Rechnungslegung bei Inflation"@de, "Inflationsbilanzierung"@de ;
  skos:prefLabel "Inflationsbereinigte Rechnungslegung"@de, "Inflation accounting"@en ;
  a zbwext:Descriptor, skos:Concept ;
  skos:related <http://zbw.eu/stw/descriptor/12435-5> .

<http://zbw.eu/stw/descriptor/12435-5>
  skos:altLabel "Substanzerhaltung"@de, "Substanzielle Kapitalerhaltung"@de, "Nominelle Kapitalerhaltung"@de, "Bilanzielle Kapitalerhaltung"@de ;
  rdfs:label "Nominelle Kapitalerhaltung"@de, "Substanzerhaltung"@de, "Bilanzielle Kapitalerhaltung"@de, "Capital maintenance"@en, "Substanzielle Kapitalerhaltung"@de, "Kapitalerhaltung"@de ;
  skos:broader <http://zbw.eu/stw/thsys/71043>, <http://zbw.eu/stw/descriptor/12273-5> ;
  skos:exactMatch gnd:4029567-9, wd:Q114662076, gnd:4058337-5 ;
  skos:related <http://zbw.eu/stw/descriptor/12425-1>, <http://zbw.eu/stw/descriptor/30401-6>, <http://zbw.eu/stw/descriptor/12458-0>, <http://zbw.eu/stw/descriptor/12436-3> ;
  zbwext:useInsteadNote [
    rdfs:seeAlso <http://zbw.eu/stw/descriptor/18702-6> ;
    rdf:value "Für Kapitalschutz bei Geldanlagen"@de
  ] ;
  skos:inScheme <http://zbw.eu/stw> ;
  skos:prefLabel "Capital maintenance"@en, "Kapitalerhaltung"@de ;
  ns0:gvkppn "09139340X" ;
  skos:relatedMatch gnd:4187040-2 ;
  a zbwext:Descriptor, skos:Concept ;
  dc:isPartOf <http://zbw.eu/stw> .

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/12458-0>
  skos:prefLabel "Accounting theory"@en, "Bilanztheorie"@de ;
  rdfs:label "Bilanztheorie"@de, "Bilanzauffassung"@de, "Rechnungslegungstheorie"@de, "Theorie der Rechnungslegung"@de, "Accounting theory"@en, "Dynamische Bilanztheorie"@de, "Statische Bilanztheorie"@de ;
  a zbwext:Descriptor, skos:Concept ;
  skos:related <http://zbw.eu/stw/descriptor/12435-5> .

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: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 .

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 ;
  skos:narrower <http://zbw.eu/stw/descriptor/12435-5> ;
  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>
  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://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:narrower <http://zbw.eu/stw/descriptor/12435-5> .

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 .

gnd:4058337-5
  rdfs:label "Substantielle Kapitalerhaltung"@de, "Substanzerhaltung / Unternehmen"@de, "Substanzielle Kapitalerhaltung"@de ;
  skos:prefLabel "Substanzielle Kapitalerhaltung"@de ;
  skos:exactMatch <http://zbw.eu/stw/descriptor/12435-5> .