@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#> .

<http://zbw.eu/stw/descriptor/16067-2>
  skos:prefLabel "Unternehmenspublizität"@de, "Corporate disclosure"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/71042> .

<http://zbw.eu/stw/descriptor/29658-0>
  skos:prefLabel "Residualgewinn"@de, "Residual income"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/71042> .

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

<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:prefLabel "Jahresabschluss"@de, "Financial statement"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/71042> .

<http://zbw.eu/stw/descriptor/12372-3>
  skos:prefLabel "Profit determination"@en, "Gewinnermittlung"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/71042> .

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/12903-5>
  skos:prefLabel "Wirtschaftsprüfung"@de, "Financial audit"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/71042> .

<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:broader <http://zbw.eu/stw/thsys/71042> .

<http://zbw.eu/stw/descriptor/12896-4>
  skos:prefLabel "Bestätigungsvermerk"@de, "Auditor's report"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/71042> .

<http://zbw.eu/stw/descriptor/29028-5>
  skos:prefLabel "Segmentberichterstattung"@de, "Segment reporting"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/71042> .

<http://zbw.eu/stw/thsys/71042>
  skos:narrower <http://zbw.eu/stw/descriptor/12276-6>, <http://zbw.eu/stw/descriptor/29030-4>, <http://zbw.eu/stw/descriptor/12903-5>, <http://zbw.eu/stw/descriptor/12452-5>, <http://zbw.eu/stw/descriptor/19106-3>, <http://zbw.eu/stw/descriptor/29639-4>, <http://zbw.eu/stw/descriptor/12372-3>, <http://zbw.eu/stw/descriptor/12357-6>, <http://zbw.eu/stw/descriptor/16067-2>, <http://zbw.eu/stw/descriptor/29658-0>, <http://zbw.eu/stw/descriptor/29028-5>, <http://zbw.eu/stw/descriptor/12370-0>, <http://zbw.eu/stw/descriptor/12403-4>, <http://zbw.eu/stw/descriptor/12308-5>, <http://zbw.eu/stw/descriptor/12898-0>, <http://zbw.eu/stw/descriptor/12271-2>, <http://zbw.eu/stw/descriptor/12381-2>, <http://zbw.eu/stw/descriptor/12896-4>, <http://zbw.eu/stw/descriptor/16120-3>, <http://zbw.eu/stw/descriptor/12897-2>, <http://zbw.eu/stw/descriptor/12216-3>, <http://zbw.eu/stw/descriptor/12275-1>, <http://zbw.eu/stw/descriptor/12371-5> ;
  a <http://zbw.eu/namespaces/zbw-extensions/Thsys>, skos:Concept ;
  skos:prefLabel "B.03.01.02  Jahresabschluss"@de, "B.03.01.02  Financial statement"@en ;
  skos:broader <http://zbw.eu/stw/thsys/70186> ;
  rdfs:label "Jahresabschluss"@de, "Financial statement"@en ;
  skos:notation "B.03.01.02" ;
  skos:inScheme <http://zbw.eu/stw> .

<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/thsys/71042> .

<http://zbw.eu/stw/descriptor/12897-2>
  skos:prefLabel "Prüfungsstandards"@de, "Auditing standards"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/71042> .

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/namespaces/zbw-extensions/Thsys>
  rdfs:label "Thsys"@en ;
  a owl:Class .

<http://zbw.eu/stw/thsys/70186>
  skos:notation "B.03.01" ;
  rdfs:label "Externes Rechnungswesen"@de, "Financial accounting"@en ;
  skos:prefLabel "B.03.01  Financial accounting"@en, "B.03.01  Externes Rechnungswesen"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Thsys>, skos:Concept ;
  skos:narrower <http://zbw.eu/stw/thsys/71042> .

skos:notation
  skos:definition "A notation, also known as classification code, is a string of characters such as \"T58.5\" or \"303.4833\" used to uniquely identify a concept within the scope of a given concept scheme."@en ;
  rdfs:label "notation"@en .

<http://zbw.eu/stw/descriptor/12275-1>
  skos:prefLabel "Profit"@en, "Gewinn"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/71042> .

<http://zbw.eu/stw/descriptor/12308-5>
  skos:prefLabel "Gewinnprognose"@de, "Earnings announcement"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/71042> .

<http://zbw.eu/stw/descriptor/12276-6>
  skos:prefLabel "Profit appropriation"@en, "Gewinnverwendung"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/71042> .

<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:broader <http://zbw.eu/stw/thsys/71042> .

<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/thsys/71042> .

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/19106-3>
  skos:prefLabel "Special audit"@en, "Sonderprüfung"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/71042> .

<http://zbw.eu/stw/descriptor/12403-4>
  skos:prefLabel "Verlust"@de, "Loss"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/71042> .

<http://zbw.eu/stw/descriptor/12271-2>
  skos:prefLabel "Dividende"@de, "Dividend"@en ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/71042> .

<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:broader <http://zbw.eu/stw/thsys/71042> .

<http://zbw.eu/stw/descriptor/29639-4>
  skos:prefLabel "Payout policy"@en, "Ausschüttungspolitik"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/71042> .

<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:broader <http://zbw.eu/stw/thsys/71042> .

<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/thsys/71042> .

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 .

<http://zbw.eu/stw/descriptor/16120-3>
  skos:prefLabel "Audit regulation"@en, "Abschlussprüferrecht"@de ;
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader <http://zbw.eu/stw/thsys/71042> .