@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:12372-3
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  ns0:gvkppn "091363802" ;
  skos:altLabel "Scheingewinn"@de, "Gewinnrealisierung"@de, "Einnahmen-Überschussrechnung"@de ;
  skos:broader <http://zbw.eu/stw/thsys/71042>, <http://zbw.eu/stw/thsys/70397> ;
  skos:inScheme <http://zbw.eu/stw> ;
  skos:narrower stw:12371-5 ;
  skos:prefLabel "Profit determination"@en, "Gewinnermittlung"@de ;
  skos:related stw:12403-4, stw:12276-6, stw:12275-1, stw:11652-2 .

stw:12403-4
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:prefLabel "Verlust"@de, "Loss"@en ;
  skos:related stw:12372-3 .

stw:12371-5
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader stw:12372-3 ;
  skos:prefLabel "Income statement"@en, "Gewinn- und Verlustrechnung"@de .

stw:12276-6
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:prefLabel "Profit appropriation"@en, "Gewinnverwendung"@de ;
  skos:related stw:12372-3 .

<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:12372-3 ;
  skos:notation "B.03.01.02" ;
  skos:prefLabel "B.03.01.02  Jahresabschluss"@de, "B.03.01.02  Financial statement"@en .

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

<http://zbw.eu/stw/thsys/70397>
  a <http://zbw.eu/namespaces/zbw-extensions/Thsys>, skos:Concept ;
  rdfs:label "Tax accounting"@en, "Steuerbilanz"@de ;
  skos:narrower stw:12372-3 ;
  skos:notation "B.08.01" ;
  skos:prefLabel "B.08.01  Tax accounting"@en, "B.08.01  Steuerbilanz"@de .

stw:11652-2
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:prefLabel "Profit taxation"@en, "Ertragsbesteuerung"@de ;
  skos:related stw:12372-3 .