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

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

skos:broader
  rdfs:comment "Broader concepts are typically rendered as parents in a concept hierarchy (tree)."@en ;
  rdfs:label "has broader"@en ;
  rdfs:subPropertyOf skos:broaderTransitive ;
  skos:definition "Relates a concept to a concept that is more general in meaning."@en .

skos:related
  rdfs:comment "skos:related is disjoint with skos:broaderTransitive"@en ;
  rdfs:label "has related"@en ;
  rdfs:subPropertyOf skos:semanticRelation ;
  skos:definition "Relates a concept to a concept with which there is an associative semantic relationship."@en .

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

skos:inScheme
  rdfs:label "is in scheme"@en ;
  skos:definition "Relates a resource (for example a concept) to a concept scheme in which it is included."@en .

skos:altLabel
  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 ;
  rdfs:subPropertyOf rdfs:label ;
  skos:definition "An alternative lexical label for a resource."@en .

skos:prefLabel
  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 ;
  rdfs:subPropertyOf rdfs:label ;
  skos:definition "The preferred lexical label for a resource, in a given language."@en .

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

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

stw:12275-1
  a skos:Concept, <http://zbw.eu/namespaces/zbw-extensions/Descriptor> ;
  ns0:gvkppn "091363780" ;
  skos:altLabel "Bilanzgewinn"@de, "Accounting earnings"@en, "Comprehensive income"@en, "Earnings"@en, "Net income"@en, "Unternehmensgewinn"@de ;
  skos:broader <http://zbw.eu/stw/thsys/71042>, stw:12273-5, stw:12285-5, <http://zbw.eu/stw/thsys/71115> ;
  skos:inScheme <http://zbw.eu/stw> ;
  skos:narrower stw:29658-0, stw:19201-2 ;
  skos:prefLabel "Gewinn"@de, "Profit"@en ;
  skos:related stw:12308-5, stw:29952-0, stw:12372-3, stw:12446-0, stw:11774-2, stw:12069-4 .

stw:29658-0
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader stw:12275-1 ;
  skos:prefLabel "Residualgewinn"@de, "Residual income"@en .

stw:19201-2
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader stw:12275-1 ;
  skos:prefLabel "Windfall gains"@en, "Marktlagengewinn"@de .

<http://zbw.eu/stw/thsys/71042>
  a <http://zbw.eu/namespaces/zbw-extensions/Thsys>, skos:Concept ;
  rdfs:label "Jahresabschluss"@de, "Financial statement"@en ;
  skos:narrower stw:12275-1 ;
  skos:notation "B.03.01.02" ;
  skos:prefLabel "B.03.01.02  Jahresabschluss"@de, "B.03.01.02  Financial statement"@en .

stw:12308-5
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:prefLabel "Gewinnprognose"@de, "Earnings announcement"@en ;
  skos:related stw:12275-1 .

stw:12069-4
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:prefLabel "Unternehmensperformance"@de, "Firm performance"@en ;
  skos:related stw:12275-1 .

stw:11774-2
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:prefLabel "Rate of profit"@en, "Gewinnquote"@de ;
  skos:related stw:12275-1 .

stw:12446-0
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:prefLabel "Income shifting"@en, "Gewinnverlagerung"@de ;
  skos:related stw:12275-1 .

stw:12372-3
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:prefLabel "Profit determination"@en, "Gewinnermittlung"@de ;
  skos:related stw:12275-1 .

stw:29952-0
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:prefLabel "Profit maximization"@en, "Gewinnmaximierung"@de ;
  skos:related stw:12275-1 .

stw:12273-5
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:narrower stw:12275-1 ;
  skos:prefLabel "Equity capital"@en, "Eigenkapital"@de .

stw:12285-5
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:narrower stw:12275-1 ;
  skos:prefLabel "Kapitaleinkommen"@de, "Capital income"@en .

<http://zbw.eu/stw/thsys/71115>
  a <http://zbw.eu/namespaces/zbw-extensions/Thsys>, skos:Concept ;
  rdfs:label "Income and distribution"@en, "Einkommen und Verteilung"@de ;
  skos:narrower stw:12275-1 ;
  skos:notation "V.03.05" ;
  skos:prefLabel "V.03.05  Income and distribution"@en, "V.03.05  Einkommen und Verteilung"@de .

