@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 ns0: <http://purl.org/ontology/gbv/> .
@prefix void: <http://rdfs.org/ns/void#> .

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: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: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 .

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

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/12396-3>
  skos:prefLabel "Tax accounting"@en, "Steuerbilanz"@de ;
  skos:altLabel "Ertragsteuerbilanz"@de, "Steuerbilanzrecht"@de, "Steuerrechtliche Rechnungslegung"@de, "Bilanzsteuerrecht"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/70397>, <http://zbw.eu/stw/descriptor/12357-6>, <http://zbw.eu/stw/thsys/71043> ;
  ns0:gvkppn "091392314" ;
  skos:related <http://zbw.eu/stw/descriptor/12876-3>, <http://zbw.eu/stw/descriptor/29671-1>, <http://zbw.eu/stw/descriptor/12384-3> ;
  skos:inScheme <http://zbw.eu/stw> .

<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:narrower <http://zbw.eu/stw/descriptor/12396-3> .

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/thsys/70397>
  skos:notation "B.08.01" ;
  rdfs:label "Tax accounting"@en, "Steuerbilanz"@de ;
  skos:prefLabel "B.08.01  Tax accounting"@en, "B.08.01  Steuerbilanz"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Thsys>, skos:Concept ;
  skos:narrower <http://zbw.eu/stw/descriptor/12396-3> .

<http://zbw.eu/namespaces/zbw-extensions/Descriptor>
  rdfs:label "Descriptor"@en ;
  a owl:Class .

<http://zbw.eu/stw/descriptor/12384-3>
  skos:prefLabel "Maßgeblichkeitsprinzip"@de, "Authoritative principle"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:related <http://zbw.eu/stw/descriptor/12396-3> .

<http://zbw.eu/stw/descriptor/12876-3>
  skos:prefLabel "Tax planning"@en, "Steuerplanung"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:related <http://zbw.eu/stw/descriptor/12396-3> .

<http://zbw.eu/stw/thsys/71043>
  skos:notation "B.03.01.01" ;
  rdfs:label "Bilanzierung"@de, "Balancing accounts"@en ;
  skos:prefLabel "B.03.01.01  Bilanzierung"@de, "B.03.01.01  Balancing accounts"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Thsys>, skos:Concept ;
  skos:narrower <http://zbw.eu/stw/descriptor/12396-3> .

<http://zbw.eu/stw/descriptor/29671-1>
  skos:prefLabel "Tax valuation"@en, "Steuerliche Bewertung"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:related <http://zbw.eu/stw/descriptor/12396-3> .

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