@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: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:19142-6
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  ns0:gvkppn "091351804" ;
  skos:broader <http://zbw.eu/stw/thsys/71043>, stw:12307-0 ;
  skos:inScheme <http://zbw.eu/stw> ;
  skos:narrower stw:12361-1, stw:12408-1 ;
  skos:prefLabel "Bilanzierung"@de, "Balancing accounts"@en ;
  skos:related stw:12337-5, stw:12326-3, stw:12217-1, stw:12357-6 .

stw:12361-1
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader stw:19142-6 ;
  skos:prefLabel "Bilanzierungspflicht"@de, "Accounting obligations"@en .

stw:12337-5
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:prefLabel "Bilanzierungsgrundsätze"@de, "Accounting standards"@en ;
  skos:related stw:19142-6 .

<http://zbw.eu/stw/thsys/71043>
  a <http://zbw.eu/namespaces/zbw-extensions/Thsys>, skos:Concept ;
  rdfs:label "Bilanzierung"@de, "Balancing accounts"@en ;
  skos:narrower stw:19142-6 ;
  skos:notation "B.03.01.01" ;
  skos:prefLabel "B.03.01.01  Bilanzierung"@de, "B.03.01.01  Balancing accounts"@en .

stw:12326-3
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:prefLabel "Bilanzrecht"@de, "Accounting law"@en ;
  skos:related stw:19142-6 .

stw:12217-1
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:prefLabel "Bilanzpolitik"@de, "Accounting policy"@en ;
  skos:related stw:19142-6 .

stw:12408-1
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:broader stw:19142-6 ;
  skos:prefLabel "Bilanzielle Bewertung"@de, "Accounting valuation"@en .

stw:12307-0
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:narrower stw:19142-6 ;
  skos:prefLabel "Rechnungswesen"@de, "Accounting"@en .

stw:12357-6
  a <http://zbw.eu/namespaces/zbw-extensions/Descriptor>, skos:Concept ;
  skos:prefLabel "Bilanz"@de, "Balance sheet"@en ;
  skos:related stw:19142-6 .