@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 zbwext: <http://zbw.eu/namespaces/zbw-extensions/> .
@prefix wd: <http://www.wikidata.org/entity/> .
@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#> .

gnd:4187885-1
  rdfs:label "Verlustrücktrag"@de, "Carry back"@de, "Carryback"@de ;
  skos:prefLabel "Verlustrücktrag"@de ;
  skos:relatedMatch <http://zbw.eu/stw/descriptor/29663-0> .

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 .

<http://zbw.eu/stw/descriptor/12403-4>
  rdfs:label "Verlust"@de, "Loss"@en ;
  skos:prefLabel "Verlust"@de, "Loss"@en ;
  a zbwext:Descriptor, skos:Concept ;
  skos:related <http://zbw.eu/stw/descriptor/29663-0> .

<http://zbw.eu/stw/thsys/70397>
  skos:prefLabel "B.08.01  Tax accounting"@en, "B.08.01  Steuerbilanz"@de ;
  skos:notation "B.08.01" ;
  rdfs:label "B.08.01  Steuerbilanz"@de, "Tax accounting"@en, "Steuerbilanz"@de, "B.08.01  Tax accounting"@en ;
  a skos:Concept, zbwext:Thsys ;
  skos:narrower <http://zbw.eu/stw/descriptor/29663-0> .

gnd:4353906-3
  rdfs:label "Verlustverteilung"@de, "Verlustdeckung / Verlustverteilung"@de ;
  skos:prefLabel "Verlustverteilung"@de ;
  skos:relatedMatch <http://zbw.eu/stw/descriptor/29663-0> .

gnd:4063038-9
  rdfs:label "Verlustkompensation"@de, "Verlustausgleich"@de ;
  skos:prefLabel "Verlustausgleich"@de ;
  skos:broadMatch <http://zbw.eu/stw/descriptor/29663-0> .

gnd:4063042-0
  rdfs:label "Verlustverlagerung"@de, "Verlustübertragung"@de, "Verlusttransfer"@de, "Verlust / Übertragung"@de, "Verlust / Verlagerung"@de, "Verlustverrechnung"@de ;
  skos:prefLabel "Verlustverlagerung"@de ;
  skos:exactMatch <http://zbw.eu/stw/descriptor/29663-0> .

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 .

wd:Q2516972
  rdfs:label "loss offset"@en, "loss deduction"@en, "Verlustverrechnung"@de ;
  skos:prefLabel "loss offset"@en, "Verlustverrechnung"@de ;
  skos:exactMatch <http://zbw.eu/stw/descriptor/29663-0> .

gnd:4187888-7
  rdfs:label "Verlustzuweisung"@de ;
  skos:prefLabel "Verlustzuweisung"@de ;
  skos:broadMatch <http://zbw.eu/stw/descriptor/29663-0> .

gnd:4068372-2
  rdfs:label "Verlustzuweisungsgesellschaft"@de, "Abschreibungsgesellschaft"@de ;
  skos:prefLabel "Abschreibungsgesellschaft"@de ;
  skos:relatedMatch <http://zbw.eu/stw/descriptor/29663-0> .

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/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:altLabel "Loss deduction"@en, "Verlustvortrag"@de, "Verlustabzug"@de, "Verlustausgleich"@de, "Verlustzuweisungsgesellschaft"@de, "Abschreibungsgesellschaft"@de, "Verlustzuweisung"@de ;
  skos:inScheme <http://zbw.eu/stw> ;
  skos:prefLabel "Verlustverrechnung"@de, "Loss offset"@en ;
  skos:broader <http://zbw.eu/stw/descriptor/11702-6>, <http://zbw.eu/stw/thsys/70397> ;
  skos:relatedMatch gnd:4353907-5, gnd:4570889-7, gnd:4068372-2, gnd:4353906-3, gnd:4187885-1 ;
  skos:narrowMatch gnd:4063037-7, gnd:4187888-7, gnd:4063038-9, gnd:4187887-5 ;
  skos:exactMatch gnd:4063042-0, wd:Q2516972 ;
  dc:isPartOf <http://zbw.eu/stw> ;
  ns0:gvkppn "742094073" ;
  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/descriptor/11702-6>
  skos:prefLabel "Steuervergünstigung"@de, "Tax incentive"@en ;
  rdfs:label "Tax expenditure"@en, "Tax exemption"@en, "Tax incentive"@en, "Steuersubvention"@de, "Tax deduction"@en, "Steuerbefreiung"@de, "Tax saving"@en, "Tax credit"@en, "Steuervergünstigung"@de, "Steuerfreiheit"@de, "Tax relief"@en, "Steuervorteil"@de, "Steuerfreibetrag"@de, "Steuerersparnis"@de, "Steuerbegünstigung"@de, "Steueranreiz"@de ;
  a skos:Concept, zbwext:Descriptor ;
  skos:narrower <http://zbw.eu/stw/descriptor/29663-0> .

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 .

gnd:4353907-5
  rdfs:label "Verlustdeckung"@de ;
  skos:prefLabel "Verlustdeckung"@de ;
  skos:relatedMatch <http://zbw.eu/stw/descriptor/29663-0> .

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 .

zbwext:Descriptor
  rdfs:label "Descriptor"@en ;
  a owl:Class .

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 .

gnd:4063037-7
  rdfs:label "Verlustabzug"@de ;
  skos:prefLabel "Verlustabzug"@de ;
  skos:broadMatch <http://zbw.eu/stw/descriptor/29663-0> .

<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 .

gnd:4187887-5
  rdfs:label "Verlustvortrag"@de ;
  skos:prefLabel "Verlustvortrag"@de ;
  skos:broadMatch <http://zbw.eu/stw/descriptor/29663-0> .

gnd:4570889-7
  rdfs:label "Verlustrealisation"@de, "Verlustrealisierung"@de, "Verlust / Realisierung"@de ;
  skos:prefLabel "Verlustrealisation"@de ;
  skos:relatedMatch <http://zbw.eu/stw/descriptor/29663-0> .