@prefix dcterms: <http://purl.org/dc/terms/> .
@prefix delta:   <http://www.w3.org/2004/delta#> .
@prefix dsv:     <http://purl.org/iso25964/DataSet/Versioning#> .
@prefix owl:     <http://www.w3.org/2002/07/owl#> .
@prefix rdfs:    <http://www.w3.org/2000/01/rdf-schema#> .
@prefix sd:      <http://www.w3.org/ns/sparql-service-description#> .
@prefix sh:      <http://purl.org/skos-history/> .
@prefix skos:    <http://www.w3.org/2004/02/skos/core#> .
@prefix xhv:     <http://www.w3.org/1999/xhtml/vocab#> .

<http://zbw.eu/stw/descriptor/12361-1>
        sh:conceptHistory  <http://zbw.eu/stw/descriptor/12361-1/version/8.04/delta/8.06> , <http://zbw.eu/stw/descriptor/12361-1/version/8.14/delta/9.0> , <http://zbw.eu/stw/descriptor/12361-1/version/8.08/delta/8.10> , <http://zbw.eu/stw/descriptor/12361-1/version/8.10/delta/8.12> .

<http://zbw.eu/stw/descriptor/12361-1/version/8.10/delta/8.12>
        a                 sh:ConceptDelta;
        dcterms:isPartOf  <http://zbw.eu/stw/version/8.10/delta/8.12>;
        delta:deletion    [ skos:related  <http://zbw.eu/stw/descriptor/19092-2> ];
        delta:deletion    [] ;
        delta:deletion    [ skos:broader  <http://zbw.eu/stw/thsys/71043> ];
        delta:deletion    [] ;
        delta:insertion   [] ;
        delta:insertion   [ skos:broader  <http://zbw.eu/stw/descriptor/19142-6> ];
        delta:insertion   [] ;
        delta:insertion   [ skos:broader  <http://zbw.eu/stw/thsys/70186> ] .

<http://zbw.eu/stw/descriptor/12361-1/version/8.08/delta/8.10>
        a                 sh:ConceptDelta;
        dcterms:isPartOf  <http://zbw.eu/stw/version/8.08/delta/8.10>;
        delta:deletion    [] ;
        delta:deletion    [ skos:related  <http://zbw.eu/stw/descriptor/12406-5> ];
        delta:deletion    [ skos:broader  <http://zbw.eu/stw/descriptor/19142-6> ];
        delta:deletion    [] ;
        delta:deletion    [ skos:related  <http://zbw.eu/stw/descriptor/12385-1> ];
        delta:deletion    [ skos:prefLabel  "Optional inclusion"@en ];
        delta:deletion    [] ;
        delta:deletion    [ skos:broader  <http://zbw.eu/stw/thsys/73391> ];
        delta:deletion    [] ;
        delta:deletion    [ skos:prefLabel  "Bilanzierungswahlrecht"@de ];
        delta:deletion    [] ;
        delta:deletion    [] ;
        delta:deletion    [] ;
        delta:deletion    [] ;
        delta:deletion    [] ;
        delta:insertion   [] ;
        delta:insertion   [ skos:prefLabel  "Bilanzierungspflicht"@de ];
        delta:insertion   [] ;
        delta:insertion   [] ;
        delta:insertion   [ skos:altLabel  "Bilanzierungsfähigkeit"@de ];
        delta:insertion   [] ;
        delta:insertion   [] ;
        delta:insertion   [ skos:altLabel  "Bilanzierungswahlrecht"@de ];
        delta:insertion   [ skos:altLabel  "Buchführungspflicht"@de ];
        delta:insertion   [ skos:altLabel  "Passivierungskriterien"@de ];
        delta:insertion   [ skos:altLabel  "Aktivierungskriterien"@de ];
        delta:insertion   [] ;
        delta:insertion   [ skos:prefLabel  "Accounting obligations"@en ];
        delta:insertion   [ skos:altLabel  "Bilanzierungsverbot"@de ];
        delta:insertion   [ skos:broader  <http://zbw.eu/stw/thsys/73390> ] .

<http://zbw.eu/stw/descriptor/12361-1/version/8.04/delta/8.06>
        a                 sh:ConceptDelta;
        dcterms:isPartOf  <http://zbw.eu/stw/version/8.04/delta/8.06>;
        delta:deletion    [] ;
        delta:deletion    [] ;
        delta:deletion    [] ;
        delta:deletion    [] ;
        delta:deletion    [] ;
        delta:deletion    [] ;
        delta:deletion    [] ;
        delta:deletion    [] ;
        delta:deletion    [] ;
        delta:deletion    [] ;
        delta:deletion    [] ;
        delta:deletion    [] ;
        delta:insertion   [ skos:broader  <http://zbw.eu/stw/descriptor/12326-3> ];
        delta:insertion   [ skos:prefLabel  "Optional inclusion"@en ];
        delta:insertion   [ skos:related  <http://zbw.eu/stw/descriptor/19092-2> ];
        delta:insertion   [ skos:broader  <http://zbw.eu/stw/thsys/71043> ];
        delta:insertion   [ skos:broader  <http://zbw.eu/stw/descriptor/19142-6> ];
        delta:insertion   [ skos:altLabel  "Aktivierungswahlrecht"@de ];
        delta:insertion   [ skos:broader  <http://zbw.eu/stw/thsys/73391> ];
        delta:insertion   [ skos:inScheme  <http://zbw.eu/stw> ];
        delta:insertion   [ skos:prefLabel  "Bilanzierungswahlrecht"@de ];
        delta:insertion   [ skos:related  <http://zbw.eu/stw/descriptor/12406-5> ];
        delta:insertion   [ skos:altLabel  "Passivierungswahlrecht"@de ];
        delta:insertion   [ skos:related  <http://zbw.eu/stw/descriptor/12385-1> ] .

<http://zbw.eu/stw/descriptor/12361-1/version/8.14/delta/9.0>
        a                 sh:ConceptDelta;
        dcterms:isPartOf  <http://zbw.eu/stw/version/8.14/delta/9.0>;
        delta:deletion    [ skos:broader  <http://zbw.eu/stw/thsys/73390> ];
        delta:insertion   []  .