@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 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#> .

wd:Q57775948
  rdfs:label "Bankbilanz"@de, "bank accounting"@en, "bank balance sheet"@en, "Bankrechnungslegung"@de, "Bilanzunwirksames Geschäft"@de, "off-balance-sheet activities"@en, "Außerbilanzgeschäft"@de ;
  skos:prefLabel "Bankrechnungslegung"@de, "bank accounting"@en ;
  skos:exactMatch <http://zbw.eu/stw/descriptor/18719-3> .

<http://zbw.eu/stw/thsys/70899>
  rdfs:label "Bankwirtschaft"@de, "W.14.01.02  Bankwirtschaft"@de, "W.14.01.02  Economics of banking"@en, "Economics of banking"@en ;
  skos:prefLabel "W.14.01.02  Economics of banking"@en, "W.14.01.02  Bankwirtschaft"@de ;
  a skos:Concept, zbwext:Thsys ;
  skos:notation "W.14.01.02" ;
  skos:narrower <http://zbw.eu/stw/descriptor/18719-3> .

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:4069130-5
  rdfs:label "Bank / Bilanz"@de, "Bankbilanz"@de ;
  skos:prefLabel "Bankbilanz"@de ;
  skos:exactMatch <http://zbw.eu/stw/descriptor/18719-3> .

<http://zbw.eu/stw/descriptor/18719-3>
  skos:inScheme <http://zbw.eu/stw> ;
  skos:altLabel "Bankbilanz"@de, "Außerbilanzgeschäft"@de, "Bilanzunwirksames Geschäft"@de, "Bank balance sheet"@en, "Off-balance-sheet activities"@en ;
  rdfs:label "Außerbilanzgeschäft"@de, "Bilanzunwirksames Geschäft"@de, "Bankbilanz"@de, "Bank balance sheet"@en, "Bank accounting"@en, "Bankrechnungslegung"@de, "Off-balance-sheet activities"@en ;
  skos:broader <http://zbw.eu/stw/descriptor/12307-0>, <http://zbw.eu/stw/thsys/70899> ;
  dc:isPartOf <http://zbw.eu/stw> ;
  skos:related <http://zbw.eu/stw/descriptor/13753-0>, <http://zbw.eu/stw/descriptor/18721-2>, <http://zbw.eu/stw/descriptor/20733-1>, <http://zbw.eu/stw/descriptor/30401-6> ;
  skos:prefLabel "Bank accounting"@en, "Bankrechnungslegung"@de ;
  a zbwext:Descriptor, skos:Concept ;
  skos:exactMatch gnd:4337888-2, gnd:4069130-5, wd:Q57775948 ;
  ns0:gvkppn "091349400" .

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/18721-2>
  rdfs:label "Bilanzstrukturmanagement"@de, "Asset-liability management"@en, "Asset-Liability-Management"@de ;
  skos:prefLabel "Bilanzstrukturmanagement"@de, "Asset-liability management"@en ;
  a zbwext:Descriptor, skos:Concept ;
  skos:related <http://zbw.eu/stw/descriptor/18719-3> .

<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/18719-3> .

<http://zbw.eu/stw/descriptor/20733-1>
  rdfs:label "Eigenkapitalunterlegung"@de, "Baseler Akkord"@de, "Eigenkapitalausstattung"@de, "Eigenkapitalanforderungen"@de, "Basler Akkord"@de, "Basel-II-Abkommen"@de, "Eigenkapitalregulierung"@de, "Basel Capital Accord"@en, "Kapitaladäquanz-Richtlinie"@de, "Capital adequacy regulation"@en, "Capital adequacy rules"@en, "Basel Accord"@en, "Capital adequacy standard"@en, "Basel II Capital Accord"@en, "New Basel Accord"@en, "Basel-III-Abkommen"@de, "Eigenkapitalvorschriften"@de, "Neuer Basler Akkord"@de ;
  skos:related <http://zbw.eu/stw/descriptor/18719-3> ;
  a zbwext:Descriptor, skos:Concept ;
  skos:prefLabel "Basel Accord"@en, "Basler Akkord"@de .

<http://zbw.eu/stw/descriptor/12307-0>
  rdfs:label "Accounting"@en, "Externe Rechnungslegung"@de, "Rechnungswesen"@de, "Management accounting"@en, "Betriebliches Rechnungswesen"@de, "Managerial accounting"@en, "Financial accounting"@en, "Betriebswirtschaftliches Rechnungswesen"@de, "Accountancy"@en, "Rechnungslegung"@de, "Financial reporting"@en, "Finanzberichterstattung"@de ;
  skos:prefLabel "Rechnungswesen"@de, "Accounting"@en ;
  skos:narrower <http://zbw.eu/stw/descriptor/18719-3> ;
  a zbwext:Descriptor, skos:Concept .

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 .

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>
  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/13753-0>
  rdfs:label "Teilzinsspannenrechnung"@de, "Interest margin"@en, "Marktzinsmethode"@de, "Zinsspanne"@de, "Zinsspannenrechnung"@de, "Zinsmarge"@de ;
  a zbwext:Descriptor, skos:Concept ;
  skos:related <http://zbw.eu/stw/descriptor/18719-3> ;
  skos:prefLabel "Zinsspanne"@de, "Interest margin"@en .

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

gnd:4337888-2
  rdfs:label "Außerbilanzielles Geschäft"@de, "Nichtbilanzwirksames Geschäft"@de, "Off-balance-sheet-Geschäft"@de, "Außerbilanzgeschäft"@de ;
  skos:prefLabel "Außerbilanzielles Geschäft"@de ;
  skos:exactMatch <http://zbw.eu/stw/descriptor/18719-3> .

