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

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

SELECT ?description WHERE { ?? (rdfs:comment|schema:description) ?description . } correzione di valore

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

Attributes

Name
Wertberichtigung
Name
value adjustment
Name
correction de valeur
Name
rettifica di valore
Description
correzione di valore
dateModified
2021-04-20T17:29:24.5070000Z
Identifier
193876
URL
https://www.termdat.bk.admin.ch/entry/193876
citation
Obligationenrecht, Art. 960a Abs. 3 (SR 220, Stand 2021-02)
citation
SACC, Swiss Code of Obligations (transl.), art. 669 par1.
citation
Code des obligations, art. 960a al. 3 (RS 220, état 2021-02)
citation
Codice delle obbligazioni, art. 960a cpv. 3 (RS 220, stato 2021-02)
position
1
Linguistic Context
Der nutzungs- und altersbedingte Wertverlust muss durch Abschreibungen, anderweitige Wertverluste müssen durch Wertberichtigungen berücksichtigt werden.
Linguistic Context
Le perdite di valore dovute all’utilizzazione o al tempo e quelle dovute ad altri fattori vanno contabilizzate procedendo rispettivamente ad ammortamenti e a rettifiche di valore.
Linguistic Context
Les pertes de valeur dues à l’utilisation de l’actif et au facteur temps sont comptabilisées par le biais des amortissements, celles dues à d’autres facteurs, par le biais de corrections de va­leur.
Applicable Country
CH
Applicable Country
CH
Applicable Country
CH
Applicable Country
CH
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 correzione di valore
Reliability code Linguistic/formal check completed
termDomain LAW
termDomain FINANCE
termDomain Bookkeeping
termDomain TRADE
termDomain Commercial law
termDomain Debt enforcement and bankruptcy law
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.