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

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

SELECT ?description WHERE { ?? (rdfs:comment|schema:description) ?description . } Stille Reserve, die aufs engste mit der Bewertung verbunden ist und durch übervorsichtige Abschreibungen, Wertberichtigungen und Rückstellungen entsteht.

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

Attributes

Name
Ermessensreserve
Name
réserve d'appréciation
Name
riserva di apprezzamento
Description
Stille Reserve, die aufs engste mit der Bewertung verbunden ist und durch übervorsichtige Abschreibungen, Wertberichtigungen und Rückstellungen entsteht.
Description
Réserve latente qui est en corrélation étroite avec le processus d'évaluation et qui résulte d'amortissements, de corrections de valeurs et de provisions dictés par une circonspection excessive.
Description
Riserva latente, in stretta relazione con il processo di valutazione, che risulta da ammortamenti e correzioni di valore ultraprudenti e da accantonamenti.
dateModified
2021-05-04T15:47:01.2900000Z
Identifier
193891
URL
https://www.termdat.bk.admin.ch/entry/193891
citation
BoBR Revision des Aktienrechts, 83, S. 68
citation
MCF révision du droit des SA, 83, p. 75
citation
MCF revisione diritto sociétà anonima (FF 1983 II 782)
position
1
Applicable Country
CH
Applicable Country
CH
Applicable Country
CH
descriptionCitation
BoBR Revision des Aktienrechts, 83, S. 68
descriptionCitation
MCF révision du droit des SA, 83, p. 75
descriptionCitation
MCF revisione diritto sociétà anonima (FF 1983 II 782)
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
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.