@prefix cc: <http://creativecommons.org/ns#> .
@prefix dc: <http://purl.org/dc/elements/1.1/> .
@prefix dcterms: <http://purl.org/dc/terms/> .
@prefix dsv: <http://purl.org/iso25964/DataSet/Versioning#> .
@prefix foaf: <http://xmlns.com/foaf/0.1/> .
@prefix gbv: <http://purl.org/ontology/gbv/> .
@prefix owl: <http://www.w3.org/2002/07/owl#> .
@prefix rdf: <http://www.w3.org/1999/02/22-rdf-syntax-ns#> .
@prefix rdfs: <http://www.w3.org/2000/01/rdf-schema#> .
@prefix skos: <http://www.w3.org/2004/02/skos/core#> .
@prefix stw: <http://zbw.eu/stw/> .
@prefix xsd: <http://www.w3.org/2001/XMLSchema#> .
@prefix zbwext: <http://zbw.eu/namespaces/zbw-extensions/> .

_:rdfaBF6AD06EDAA111F0BD3B5634D855EBB4node0000 rdf:value "F\u00FCr R\u00FCcklagen \u00F6ffentlicher Einrichtungen"@de ;
	rdfs:seeAlso <http://zbw.eu/stw/descriptor/11587-1> .
<http://zbw.eu/stw> dcterms:issued "2025-12-16"^^xsd:date ;
	dcterms:title "STW Thesaurus for Economics"@en, "Standard-Thesaurus Wirtschaft"@de ;
	owl:versionInfo "9.20" ;
	skos:prefLabel "STW Thesaurus for Economics"@en, "Standard-Thesaurus Wirtschaft"@de .
<http://zbw.eu/stw/descriptor/12296-0> gbv:gvkppn "091387167"^^xsd:string ;
	a skos:Concept, zbwext:Descriptor ;
	rdfs:isDefinedBy <http://zbw.eu/stw/descriptor/12296-0/about> ;
	skos:altLabel "Freie R\u00FCcklage"@de, "Gesetzliche R\u00FCcklage"@de, "Gewinnr\u00FCcklage"@de, "Legal reserves"@en, "Offene R\u00FCcklage"@de, "Retained earnings"@en, "R\u00FCcklagenpolitik"@de ;
	skos:broader <http://zbw.eu/stw/descriptor/12273-5>, <http://zbw.eu/stw/descriptor/12276-6>, <http://zbw.eu/stw/thsys/71043>, <http://zbw.eu/stw/thsys/71046> ;
	skos:exactMatch <https://d-nb.info/gnd/4178646-4> ;
	skos:inScheme <http://zbw.eu/stw> ;
	skos:narrowMatch <http://dbpedia.org/resource/Retained_earnings>, <http://www.wikidata.org/entity/Q240691>, <https://d-nb.info/gnd/4259059-0>, <https://d-nb.info/gnd/4288524-3> ;
	skos:narrower <http://zbw.eu/stw/descriptor/12298-3> ;
	skos:note _:rdfaBF6AD06EDAA111F0BD3B5634D855EBB4node0000 ;
	skos:prefLabel "Reserves for contingencies"@en, "R\u00FCcklage"@de ;
	skos:related <http://zbw.eu/stw/descriptor/11587-1> ;
	foaf:page <http://to.delete.org/>, <https://www.econbiz.de/subject/Reserves%2Bfor%2Bcontingencies/>, <https://www.econbiz.de/thema/R\u00FCcklage/> ;
	zbwext:indexedItem <http://to.delete.org/>, <https://www.econbiz.de/subject/Reserves%2Bfor%2Bcontingencies/>, <https://www.econbiz.de/thema/R\u00FCcklage/> ;
	zbwext:useInsteadNote _:rdfaBF6AD06EDAA111F0BD3B5634D855EBB4node0000 .
<https://www.econbiz.de/subject/Reserves%2Bfor%2Bcontingencies/> dcterms:subject <http://zbw.eu/stw/descriptor/12296-0> .
<https://www.econbiz.de/thema/R\u00FCcklage/> dcterms:subject <http://zbw.eu/stw/descriptor/12296-0> .