Logo visoto
  1. Home
Page icon

SELECT ?title WHERE { ?? (rdfs:label|skos:prefLabel|schema:name) ?title . } Bilanzstichtag

SELECT ?class WHERE { ?? (rdf:type|owl:type) ?class . } DefinedTerm, Term, In Progress Entry

SELECT ?description WHERE { ?? (rdfs:comment|schema:description) ?description . } Tag, auf den bezogen eine Bilanz aufgestellt wird.

SELECT ?property ?value WHERE { BIND (?? AS ?s) ?s ?property ?value . FILTER (isLiteral(?value)) } LIMIT 1000

Attributes

Name
Bilanzstichtag
Name
closing of the balance sheet
Name
date de clôture du bilan
Name
data di chiusura del bilancio
Description
Tag, auf den bezogen eine Bilanz aufgestellt wird.
Description
Date à laquelle les opérations destinées à dégager le résultat de l'exercice sont effectuées.
dateModified
2023-01-10T07:23:14.1401340Z
Identifier
106798
URL
https://www.termdat.bk.admin.ch/entry/106798
citation
Obligationenrecht, Art. 652d Abs. 2 Ziff. 2 (SR 220, Stand 2023-01)
citation
SACC, Swiss Code of Obligations (transl.), 1992, art. 652a para.1 nb. 5
citation
Code des obligations, art. 652d al. 2 ch. 2 (RS 220, état 2023-01)
citation
Codice delle obbligazioni, art. 652d cpv. 2 n. 2 (RS 220, stato 2023-01)
position
1
Term Note
EXP: beim Jahresabschluss jeweils der letzte Tag eines Abrechnungszeitraums
Applicable Country
CH
termNoteCitation
Gabler, Wirtschafts-Lexikon, 1988
descriptionCitation
Gabler, Wirtschafts-Lexikon, 1988
descriptionCitation
d'après UEC, Lexique UEC, 1974, p. 179
SELECT ?property ?object WHERE { BIND (?? AS ?s) ?s ?property ?object . FILTER (isIRI(?object)) FILTER (?property != rdf:type) FILTER (?property != rdfs:subClassOf) } LIMIT 1000

Outgoing Relationships

property object
inDefinedTermSet Terminologie des Gesellschaftsrechts
inDefinedTermSet Swiss Federal Administration
has part date of the balance sheet
has part date de clôture des comptes
has part closing day of the balance sheet
has part date du bilan
has part date of closing the balance sheet (4)
has part date de clôture de l'exercice
Reliability code Provisional
termDomain LAW
termDomain FINANCE
termDomain Bookkeeping
termDomain TRADE
termDomain Commercial law
termDomain Stock exchange
SELECT ?property ?subject WHERE { BIND (?? AS ?o) ?subject ?property ?o . FILTER (?property != rdf:type) FILTER (?property != rdfs:subClassOf) } LIMIT 1000
Incoming Relationships: No results found.
SELECT ?instance ?description WHERE { BIND (?? AS ?class) ?instance (rdf:type|owl:type) ?class . OPTIONAL { ?instance schema:description ?description . } } LIMIT 5000
Instances of this Class: No results found.
SELECT ?superclass ?description WHERE { ?? rdfs:subClassOf ?superclass . OPTIONAL { ?superclass (rdfs:comment|schema:description) ?description . } } LIMIT 5000
Superclasses of this Class: No results found.
SELECT ?subclass ?description WHERE { ?subclass rdfs:subClassOf ?? . OPTIONAL { ?subclass (rdfs:comment|schema:description) ?description . } } LIMIT 5000
Subclasses of this Class: No results found.