@prefix skos: <http://www.w3.org/2004/02/skos/core#> .
@prefix rdfs: <http://www.w3.org/2000/01/rdf-schema#> .
@prefix owl: <http://www.w3.org/2002/07/owl#> .
@prefix void: <http://rdfs.org/ns/void#> .
@prefix ns0: <http://purl.org/ontology/gbv/> .

<http://zbw.eu/stw/descriptor/12164-3>
  skos:prefLabel "Reporting"@en, "Berichtswesen"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:narrower <http://zbw.eu/stw/descriptor/12381-2> .

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

<http://zbw.eu/stw/descriptor/12226-0>
  skos:prefLabel "Kapitalflussrechnung"@de, "Cash flow statement"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:related <http://zbw.eu/stw/descriptor/12381-2> .

<http://zbw.eu/stw>
  skos:prefLabel "Standard-Thesaurus Wirtschaft"@de, "STW Thesaurus for Economics"@en ;
  a void:Dataset, skos:ConceptScheme .

<http://zbw.eu/stw/descriptor/12381-2>
  skos:altLabel "Handelsrechtlicher Jahresabschluß"@de, "Handelsrechtlicher Jahresabschluss"@de, "Jahresabschluß"@de, "Annual accounts"@en ;
  skos:prefLabel "Jahresabschluss"@de, "Financial statement"@en ;
  skos:inScheme <http://zbw.eu/stw> ;
  skos:broader <http://zbw.eu/stw/descriptor/12307-0>, <http://zbw.eu/stw/thsys/71042>, <http://zbw.eu/stw/descriptor/12164-3> ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:related <http://zbw.eu/stw/descriptor/12216-3>, <http://zbw.eu/stw/descriptor/12226-0>, <http://zbw.eu/stw/descriptor/12370-0>, <http://zbw.eu/stw/descriptor/12898-0>, <http://zbw.eu/stw/descriptor/29030-4> ;
  ns0:gvkppn "091369258" ;
  skos:narrower <http://zbw.eu/stw/descriptor/12357-6>, <http://zbw.eu/stw/descriptor/12452-5>, <http://zbw.eu/stw/descriptor/12371-5> .

<http://zbw.eu/namespaces/zbw-extensions/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 .

<http://zbw.eu/stw/descriptor/29030-4>
  skos:prefLabel "Management commentary"@en, "Lagebericht"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:related <http://zbw.eu/stw/descriptor/12381-2> .

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 .

<http://zbw.eu/stw/descriptor/12452-5>
  skos:prefLabel "Konzernabschluss"@de, "Consolidated financial statements"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/descriptor/12381-2> .

<http://zbw.eu/stw/thsys/71042>
  skos:notation "B.03.01.02" ;
  rdfs:label "Jahresabschluss"@de, "Financial statement"@en ;
  skos:prefLabel "B.03.01.02  Jahresabschluss"@de, "B.03.01.02  Financial statement"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Thsys>, skos:Concept ;
  skos:narrower <http://zbw.eu/stw/descriptor/12381-2> .

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 .

<http://zbw.eu/stw/descriptor/12307-0>
  skos:prefLabel "Rechnungswesen"@de, "Accounting"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:narrower <http://zbw.eu/stw/descriptor/12381-2> .

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/12898-0>
  skos:prefLabel "Jahresabschlussprüfung"@de, "Financial statement audit"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:related <http://zbw.eu/stw/descriptor/12381-2> .

<http://zbw.eu/stw/descriptor/12357-6>
  skos:prefLabel "Bilanz"@de, "Balance sheet"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/descriptor/12381-2> .

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/descriptor/12370-0>
  skos:prefLabel "Geschäftsbericht"@de, "Corporate annual report"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:related <http://zbw.eu/stw/descriptor/12381-2> .

<http://zbw.eu/stw/descriptor/12216-3>
  skos:prefLabel "Financial statement analysis"@en, "Bilanzanalyse"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:related <http://zbw.eu/stw/descriptor/12381-2> .

<http://zbw.eu/stw/descriptor/12371-5>
  skos:prefLabel "Income statement"@en, "Gewinn- und Verlustrechnung"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/descriptor/12381-2> .

skos:narrower
  rdfs:subPropertyOf skos:narrowerTransitive ;
  skos:definition "Relates a concept to a concept that is more specific in meaning."@en ;
  rdfs:comment "Narrower concepts are typically rendered as children in a concept hierarchy (tree)."@en ;
  rdfs:label "has narrower"@en .