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

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

SELECT ?description WHERE { ?? (rdfs:comment|schema:description) ?description . } Ensemble des capitaux d'une entreprise qui ne sont pas empruntés.

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

Attributes

Name
Eigenkapital
Name
equity share capital
Name
capital propre
Name
capitale proprio
Description
Ensemble des capitaux d'une entreprise qui ne sont pas empruntés.
Description
Patrimonio netto costituito dal valore attribuito agli apporti iniziali e successivi effettuati dal proprietario o dai soci in denaro o in natura e dagli utili non prelevati dal proprietario o non distribuiti ai soci.
dateModified
2024-06-03T08:23:38.0421760Z
Identifier
91092
Alternate name
CP
Alternate name
EK
URL
https://www.termdat.bk.admin.ch/entry/91092
citation
EFV, NRM, Bericht Grundmodell, 2002, Abs. 2.1, S. 16
citation
De Franchis, Law Dictionary, 1984
citation
AFF, NMC, Rapport modèle de base, 2002, al. 2.1, p. 17
citation
AFF, NMC, Rapporto modello di base, 2002, cpv. 2.1, p. 18
position
1
Term Note
EXP: bei einer Aktiengesellschaft besteht das Eigenkapital aus dem Aktienkapital, den Reserven und dem Gewinnvortrag. Bei Liegenschaften wird die Differenz zwischen Liegenschaftswert (Verkehrswert oder Anlagewert) und Fremdkapital als Eigenkapital bezeichnet.
termNoteCitation
KBOB, 2004
descriptionCitation
d'après Valente, Dictionnaire économie finances, 1993
descriptionCitation
Garzanti, Enc. dell'economia, 2001, pp. 197-198
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
seeAlso liabilities
inDefinedTermSet Terminologie des Gesellschaftsrechts
inDefinedTermSet Swiss Federal Administration
has part share capital
has part equity capital
has part equity
has part EK
Reliability code Linguistic/formal check completed
termDomain FINANCE
termDomain Bookkeeping
SELECT ?property ?subject WHERE { BIND (?? AS ?o) ?subject ?property ?o . FILTER (?property != rdf:type) FILTER (?property != rdfs:subClassOf) } LIMIT 1000

Incoming Relationships

property subject
seeAlso liabilities
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.