@prefix skos: <http://www.w3.org/2004/02/skos/core#> .
@prefix rdfs: <http://www.w3.org/2000/01/rdf-schema#> .
@prefix gnd: <https://d-nb.info/gnd/> .
@prefix zbwext: <http://zbw.eu/namespaces/zbw-extensions/> .
@prefix wd: <http://www.wikidata.org/entity/> .
@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#> .

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:4129194-3
  rdfs:label "Lagebericht"@de ;
  skos:prefLabel "Lagebericht"@de ;
  skos:exactMatch <http://zbw.eu/stw/descriptor/29030-4> .

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/thsys/70383>
  skos:prefLabel "B.01.03  Corporate information and communication"@en, "B.01.03  Betriebliche Information und Kommunikation"@de ;
  rdfs:label "B.01.03  Betriebliche Information und Kommunikation"@de, "Betriebliche Information und Kommunikation"@de, "Corporate information and communication"@en, "B.01.03  Corporate information and communication"@en ;
  skos:narrower <http://zbw.eu/stw/descriptor/29030-4> ;
  a skos:Concept, zbwext:Thsys ;
  skos:notation "B.01.03" .

wd:Q20850822
  rdfs:label "Risk reporting"@en, "Risikobericht"@de ;
  skos:prefLabel "Risk reporting"@en, "Risikobericht"@de ;
  skos:broadMatch <http://zbw.eu/stw/descriptor/29030-4> .

wd:Q1435769
  rdfs:label "Management commentary"@en, "Lagebericht"@de ;
  skos:prefLabel "Management commentary"@en, "Lagebericht"@de ;
  skos:exactMatch <http://zbw.eu/stw/descriptor/29030-4> .

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/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:narrower <http://zbw.eu/stw/descriptor/29030-4> ;
  skos:prefLabel "Rechnungswesen"@de, "Accounting"@en ;
  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 .

<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: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:narrower <http://zbw.eu/stw/descriptor/29030-4> .

gnd:7516446-2
  rdfs:label "Risikobericht"@de ;
  skos:prefLabel "Risikobericht"@de ;
  skos:relatedMatch <http://zbw.eu/stw/descriptor/29030-4> .

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 .

<http://zbw.eu/stw/descriptor/29030-4>
  skos:broader <http://zbw.eu/stw/thsys/70383>, <http://zbw.eu/stw/thsys/71042>, <http://zbw.eu/stw/descriptor/12164-3>, <http://zbw.eu/stw/descriptor/12307-0> ;
  ns0:gvkppn "526063254" ;
  rdfs:label "Lagebericht"@de, "Management report"@en, "Management commentary"@en, "Lageberichterstattung"@de, "Risikobericht"@de ;
  a skos:Concept, zbwext:Descriptor ;
  skos:prefLabel "Lagebericht"@de, "Management commentary"@en ;
  dc:isPartOf <http://zbw.eu/stw> ;
  skos:narrowMatch wd:Q20850822 ;
  skos:inScheme <http://zbw.eu/stw> ;
  skos:exactMatch wd:Q1435769, gnd:4129194-3 ;
  skos:altLabel "Lageberichterstattung"@de, "Risikobericht"@de, "Management report"@en ;
  skos:relatedMatch gnd:7516446-2 ;
  skos:related <http://zbw.eu/stw/descriptor/12381-2> .

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/12381-2>
  skos:related <http://zbw.eu/stw/descriptor/29030-4> ;
  rdfs:label "Handelsrechtlicher Jahresabschluß"@de, "Handelsrechtlicher Jahresabschluss"@de, "Jahresabschluß"@de, "Jahresabschluss"@de, "Financial statement"@en, "Annual accounts"@en ;
  a skos:Concept, zbwext:Descriptor ;
  skos:prefLabel "Financial statement"@en, "Jahresabschluss"@de .

<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 .

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

<http://zbw.eu/stw/descriptor/12164-3>
  rdfs:label "Corporate reporting"@en, "Berichtswesen"@de, "Reporting"@en, "Betriebliche Berichterstattung"@de, "Internes Berichtswesen"@de, "Unternehmensberichterstattung"@de ;
  a skos:Concept, zbwext:Descriptor ;
  skos:prefLabel "Reporting"@en, "Berichtswesen"@de ;
  skos:narrower <http://zbw.eu/stw/descriptor/29030-4> .

