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<?xml version="1.0" encoding="UTF-8"?> |
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<!DOCTYPE rdf:RDF [ |
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<!ENTITY cmns-av "https://www.omg.org/spec/Commons/AnnotationVocabulary/"> |
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<!ENTITY cmns-cxtdsg "https://www.omg.org/spec/Commons/ContextualDesignators/"> |
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<!ENTITY cmns-dt "https://www.omg.org/spec/Commons/DatesAndTimes/"> |
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<!ENTITY dct "http://purl.org/dc/terms/"> |
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<!ENTITY fibo-fnd-acc-aeq "https://spec.edmcouncil.org/fibo/ontology/FND/Accounting/AccountingEquity/"> |
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<!ENTITY fibo-fnd-acc-cur "https://spec.edmcouncil.org/fibo/ontology/FND/Accounting/CurrencyAmount/"> |
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<!ENTITY fibo-fnd-oac-own "https://spec.edmcouncil.org/fibo/ontology/FND/OwnershipAndControl/Ownership/"> |
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<!ENTITY fibo-fnd-org-fm "https://spec.edmcouncil.org/fibo/ontology/FND/Organizations/FormalOrganizations/"> |
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<!ENTITY fibo-fnd-rel-rel "https://spec.edmcouncil.org/fibo/ontology/FND/Relations/Relations/"> |
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<!ENTITY fibo-fnd-utl-alx "https://spec.edmcouncil.org/fibo/ontology/FND/Utilities/Analytics/"> |
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<!ENTITY fibo-fnd-utl-av "https://spec.edmcouncil.org/fibo/ontology/FND/Utilities/AnnotationVocabulary/"> |
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<!ENTITY owl "http://www.w3.org/2002/07/owl#"> |
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<!ENTITY rdf "http://www.w3.org/1999/02/22-rdf-syntax-ns#"> |
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<!ENTITY rdfs "http://www.w3.org/2000/01/rdf-schema#"> |
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<!ENTITY skos "http://www.w3.org/2004/02/skos/core#"> |
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<!ENTITY xsd "http://www.w3.org/2001/XMLSchema#"> |
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]> |
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<rdf:RDF xml:base="https://spec.edmcouncil.org/fibo/ontology/FND/Accounting/AccountingEquity/" |
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xmlns:cmns-av="https://www.omg.org/spec/Commons/AnnotationVocabulary/" |
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xmlns:cmns-cxtdsg="https://www.omg.org/spec/Commons/ContextualDesignators/" |
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xmlns:cmns-dt="https://www.omg.org/spec/Commons/DatesAndTimes/" |
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xmlns:dct="http://purl.org/dc/terms/" |
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xmlns:fibo-fnd-acc-aeq="https://spec.edmcouncil.org/fibo/ontology/FND/Accounting/AccountingEquity/" |
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xmlns:fibo-fnd-acc-cur="https://spec.edmcouncil.org/fibo/ontology/FND/Accounting/CurrencyAmount/" |
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xmlns:fibo-fnd-oac-own="https://spec.edmcouncil.org/fibo/ontology/FND/OwnershipAndControl/Ownership/" |
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xmlns:fibo-fnd-org-fm="https://spec.edmcouncil.org/fibo/ontology/FND/Organizations/FormalOrganizations/" |
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xmlns:fibo-fnd-rel-rel="https://spec.edmcouncil.org/fibo/ontology/FND/Relations/Relations/" |
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xmlns:fibo-fnd-utl-alx="https://spec.edmcouncil.org/fibo/ontology/FND/Utilities/Analytics/" |
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xmlns:fibo-fnd-utl-av="https://spec.edmcouncil.org/fibo/ontology/FND/Utilities/AnnotationVocabulary/" |
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xmlns:owl="http://www.w3.org/2002/07/owl#" |
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xmlns:rdf="http://www.w3.org/1999/02/22-rdf-syntax-ns#" |
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xmlns:rdfs="http://www.w3.org/2000/01/rdf-schema#" |
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xmlns:skos="http://www.w3.org/2004/02/skos/core#" |
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xmlns:xsd="http://www.w3.org/2001/XMLSchema#"> |
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<owl:Ontology rdf:about="https://spec.edmcouncil.org/fibo/ontology/FND/Accounting/AccountingEquity/"> |
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<rdfs:label>Accounting Equity Ontology</rdfs:label> |
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<dct:abstract>This ontology defines equity-related concepts for use in defining other FIBO ontology elements. These are based on basic accounting principles as they relate to equity, debt, assets and liabilities of a firm. Equity forms the basis for ownership of certain forms of corporate body.</dct:abstract> |
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<dct:license rdf:datatype="&xsd;anyURI">https://opensource.org/licenses/MIT</dct:license> |
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<owl:imports rdf:resource="https://spec.edmcouncil.org/fibo/ontology/FND/Accounting/CurrencyAmount/"/> |
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<owl:imports rdf:resource="https://spec.edmcouncil.org/fibo/ontology/FND/Organizations/FormalOrganizations/"/> |
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<owl:imports rdf:resource="https://spec.edmcouncil.org/fibo/ontology/FND/OwnershipAndControl/Ownership/"/> |
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<owl:imports rdf:resource="https://spec.edmcouncil.org/fibo/ontology/FND/Relations/Relations/"/> |
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<owl:imports rdf:resource="https://spec.edmcouncil.org/fibo/ontology/FND/Utilities/Analytics/"/> |
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<owl:imports rdf:resource="https://spec.edmcouncil.org/fibo/ontology/FND/Utilities/AnnotationVocabulary/"/> |
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<owl:imports rdf:resource="https://www.omg.org/spec/Commons/AnnotationVocabulary/"/> |
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<owl:imports rdf:resource="https://www.omg.org/spec/Commons/ContextualDesignators/"/> |
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<owl:imports rdf:resource="https://www.omg.org/spec/Commons/DatesAndTimes/"/> |
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<owl:versionIRI rdf:resource="https://spec.edmcouncil.org/fibo/ontology/FND/20230601/Accounting/AccountingEquity/"/> |
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<skos:changeNote>The http://www.omg.org/spec/FIBO/Foundations/20130601/Accounting/AccountingEquity.owl version of the ontology was revised in advance of the September 2013 New Brunswick, NJ meeting, as follows: |
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(1) to use slash style URI/IRIss (also called 303 URIs, vs. hash style) as required to support server side processing |
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(2) to use version-independent IRIs for all definitions internally as opposed to version-specific IRIs |
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(3) to change the file suffix from .owl to .rdf to increase usability in RDF tools |
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(4) to use 4-level abbreviations and corresponding namespace prefixes for all FIBO ontologies, reflecting a family/specification/module/ontology structure |
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(5) to incorporate changes to the specification metadata to support documentation at the family, specification, module, and ontology level, similar to the abbreviations.</skos:changeNote> |
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<skos:changeNote>The https://spec.edmcouncil.org/fibo/ontology/FND/20130801/Accounting/AccountingEquity.rdf version of this ontology was modified per the issue resolutions identified in the FIBO FND 1.0 FTF report and in https://spec.edmcouncil.org/fibo/ontology/FND/1.0/AboutFND-1.0/.</skos:changeNote> |
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<skos:changeNote>The https://spec.edmcouncil.org/fibo/ontology/FND/20141101/Accounting/AccountingEquity.rdf version of this ontology was modified per the issue resolutions identified in the FIBO FND 1.1 RTF report, namely, to rename MoneyAmount to AmountOfMoney and replace it herein with MonetaryAmount, as appropriate.</skos:changeNote> |
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<skos:changeNote>The https://spec.edmcouncil.org/fibo/ontology/FND/20160201/Accounting/AccountingEquity.rdf version of this ontology was modified per the FIBO 2.0 RFC to rework definitions in support of revised Business Entities, Equities and related ontologies.</skos:changeNote> |
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<skos:changeNote>The https://spec.edmcouncil.org/fibo/ontology/FND/20180801/Accounting/AccountingEquity.rdf version of this ontology was modified to eliminate deprecated elements.</skos:changeNote> |
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<skos:changeNote>The https://spec.edmcouncil.org/fibo/ontology/FND/20190901/Accounting/AccountingEquity.rdf version of this ontology was modified to augment the definition of asset, and add income.</skos:changeNote> |
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<skos:changeNote>The https://spec.edmcouncil.org/fibo/ontology/FND/20200101/Accounting/AccountingEquity.rdf version of this ontology was modified to add physical asset and eliminate ambiguity in some definitions.</skos:changeNote> |
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<skos:changeNote>The https://spec.edmcouncil.org/fibo/ontology/FND/20201001/Accounting/AccountingEquity.rdf version of this ontology was modified to fix spelling errors and deprecate the property represents an interest in, which is not used elsewhere and is confusing.</skos:changeNote> |
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<skos:changeNote>The https://spec.edmcouncil.org/fibo/ontology/FND/20211201/Accounting/AccountingEquity.rdf version of this ontology was modified to make income a subclass of monetary amount and eliminate the oblique restriction on monetary amount to simplify its representation.</skos:changeNote> |
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<skos:changeNote>The https://spec.edmcouncil.org/fibo/ontology/FND/20220301/Accounting/AccountingEquity.rdf version of this ontology was modified to eliminate the deprecated 'represents an interest in' property.</skos:changeNote> |
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<skos:changeNote>The https://spec.edmcouncil.org/fibo/ontology/FND/20220401/Accounting/AccountingEquity.rdf version of this ontology was modified to use the Commons Ontology Library (Commons) Annotation Vocabulary rather than the OMG's Specification Metadata vocabulary.</skos:changeNote> |
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<skos:changeNote>The https://spec.edmcouncil.org/fibo/ontology/FND/20230101/Accounting/AccountingEquity.rdf version of this ontology was modified to add a definition for EBITDA.</skos:changeNote> |
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<skos:changeNote>The https://spec.edmcouncil.org/fibo/ontology/FND/20230101/Accounting/AccountingEquity.rdf version of this ontology was modified to use the Commons Ontology Library (Commons) rather than the OMG's Languages, Countries and Codes (LCC), eliminating redundancies in FIBO as appropriate.</skos:changeNote> |
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<fibo-fnd-utl-av:hasMaturityLevel rdf:resource="&fibo-fnd-utl-av;Release"/> |
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<cmns-av:copyright>Copyright (c) 2013-2023 EDM Council, Inc.</cmns-av:copyright> |
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<cmns-av:copyright>Copyright (c) 2013-2023 Object Management Group, Inc.</cmns-av:copyright> |
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</owl:Ontology> |
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<owl:Class rdf:about="&fibo-fnd-acc-aeq;CapitalSurplus"> |
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<rdfs:subClassOf rdf:resource="&fibo-fnd-acc-aeq;PaidInCapital"/> |
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<rdfs:label>capital surplus</rdfs:label> |
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<skos:definition>capital contributed in excess of the par value (stated value) of the ownership interest issued</skos:definition> |
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</owl:Class> |
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<owl:Class rdf:about="&fibo-fnd-acc-aeq;EarningsBeforeInterestTaxesDepreciationAmortization"> |
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<rdfs:subClassOf rdf:resource="&fibo-fnd-acc-aeq;OwnersEquity"/> |
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<rdfs:label>retained earnings before interest, taxes, depreciation and amortization</rdfs:label> |
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<skos:definition>measure of profitability to net income prior to payment of interest, taxes, depreciation and amortization</skos:definition> |
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<cmns-av:abbreviation>EBITDA</cmns-av:abbreviation> |
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<cmns-av:explanatoryNote>By stripping out the non-cash depreciation and amortization expense as well as taxes and debt costs dependent on the capital structure, EBITDA attempts to represent cash profit generated by the company's operations. EBITDA is not a metric recognized under Generally Accepted Accounting Principles (GAAP). Some public companies report EBITDA in their quarterly results along with adjusted EBITDA figures typically excluding additional costs, such as stock-based compensation.</cmns-av:explanatoryNote> |
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</owl:Class> |
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<owl:Class rdf:about="&fibo-fnd-acc-aeq;FinancialAsset"> |
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<rdfs:subClassOf rdf:resource="&fibo-fnd-oac-own;TangibleAsset"/> |
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<rdfs:label>financial asset</rdfs:label> |
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<skos:definition>non-physical, tangible asset whose value is derived from a contractual claim, such as bank deposits, bonds, stocks, rights, certificates, and bank balances</skos:definition> |
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<cmns-av:explanatoryNote>Financial assets are typically more liquid than other tangible assets, such as commodities or real estate. Financial assets may not cover all assets that might be included on a balance sheet, and do not include tangible, physical assets or intangible assets such as intellectual property.</cmns-av:explanatoryNote> |
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</owl:Class> |
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<owl:Class rdf:about="&fibo-fnd-acc-aeq;Income"> |
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<rdfs:subClassOf rdf:resource="&fibo-fnd-acc-cur;MonetaryAmount"/> |
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<rdfs:subClassOf> |
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<owl:Restriction> |
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<owl:onProperty rdf:resource="&cmns-dt;hasDatePeriod"/> |
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<owl:onClass rdf:resource="&cmns-dt;DatePeriod"/> |
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<owl:qualifiedCardinality rdf:datatype="&xsd;nonNegativeInteger">1</owl:qualifiedCardinality> |
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</owl:Restriction> |
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</rdfs:subClassOf> |
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<rdfs:label xml:lang="en">income</rdfs:label> |
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<skos:definition>revenue received during a period of time</skos:definition> |
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<cmns-av:explanatoryNote>Income includes cash or cash equivalent(s) received during some period of time in exchange for labor or services, from the sale of goods or property, or as receipts from financial investments.</cmns-av:explanatoryNote> |
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</owl:Class> |
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<owl:Class rdf:about="&fibo-fnd-acc-aeq;OwnersEquity"> |
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<rdfs:subClassOf rdf:resource="&fibo-fnd-utl-alx;Expression"/> |
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<rdfs:subClassOf> |
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<owl:Restriction> |
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<owl:onProperty rdf:resource="&cmns-cxtdsg;appliesTo"/> |
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<owl:onClass rdf:resource="&fibo-fnd-org-fm;FormalOrganization"/> |
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<owl:minQualifiedCardinality rdf:datatype="&xsd;nonNegativeInteger">0</owl:minQualifiedCardinality> |
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</owl:Restriction> |
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</rdfs:subClassOf> |
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<rdfs:subClassOf> |
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<owl:Restriction> |
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<owl:onProperty rdf:resource="&fibo-fnd-utl-alx;hasArgument"/> |
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<owl:someValuesFrom rdf:resource="&fibo-fnd-acc-aeq;PaidInCapital"/> |
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</owl:Restriction> |
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</rdfs:subClassOf> |
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<rdfs:subClassOf> |
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<owl:Restriction> |
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<owl:onProperty rdf:resource="&fibo-fnd-utl-alx;hasArgument"/> |
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<owl:someValuesFrom rdf:resource="&fibo-fnd-acc-aeq;RetainedEarnings"/> |
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</owl:Restriction> |
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</rdfs:subClassOf> |
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<rdfs:label xml:lang="en">owners' equity</rdfs:label> |
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<skos:definition>owners' share in a business plus operating profit</skos:definition> |
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<cmns-av:adaptedFrom>Barron's Dictionary of Banking Terms, Sixth Edition, 2012.</cmns-av:adaptedFrom> |
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<cmns-av:explanatoryNote>Owner's equity is represented by capital investments and accumulated earnings less any dividends or other financial obligations. It is typically used to talk about equity in a business, but may also refer to the net assets of a pool or special purpose vehicle.</cmns-av:explanatoryNote> |
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<cmns-av:synonym xml:lang="en">capital</cmns-av:synonym> |
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<cmns-av:synonym xml:lang="en">contributed capital</cmns-av:synonym> |
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<cmns-av:synonym>equity</cmns-av:synonym> |
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<cmns-av:synonym>net worth</cmns-av:synonym> |
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</owl:Class> |
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<owl:Class rdf:about="&fibo-fnd-acc-aeq;PaidInCapital"> |
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<rdfs:subClassOf rdf:resource="&fibo-fnd-acc-aeq;OwnersEquity"/> |
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<rdfs:label>paid-in capital</rdfs:label> |
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<skos:definition>assets received from investors in exchange for an ownership interest</skos:definition> |
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</owl:Class> |
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<owl:Class rdf:about="&fibo-fnd-acc-aeq;PhysicalAsset"> |
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<rdfs:subClassOf rdf:resource="&fibo-fnd-oac-own;TangibleAsset"/> |
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<rdfs:label>physical asset</rdfs:label> |
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<owl:disjointWith rdf:resource="&fibo-fnd-acc-aeq;FinancialAsset"/> |
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<skos:definition>tangible asset that has a material form, such as property, equipment, and inventory</skos:definition> |
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<cmns-av:explanatoryNote>Physical (tangible) assets are real items of value that are used to generate revenue for a company.</cmns-av:explanatoryNote> |
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</owl:Class> |
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<owl:Class rdf:about="&fibo-fnd-acc-aeq;RetainedEarnings"> |
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<rdfs:subClassOf rdf:resource="&fibo-fnd-acc-aeq;OwnersEquity"/> |
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<rdfs:label>retained earnings</rdfs:label> |
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<skos:definition>net profits kept to accumulate in a business after dividends are paid</skos:definition> |
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<cmns-av:explanatoryNote>If the corporation takes a loss, then that loss is retained and called variously retained losses, accumulated losses or accumulated deficit. Retained earnings and losses are cumulative from year to year with losses offsetting earnings.</cmns-av:explanatoryNote> |
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</owl:Class> |
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<owl:Class rdf:about="&fibo-fnd-acc-aeq;ShareholdersEquity"> |
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<rdfs:subClassOf rdf:resource="&fibo-fnd-acc-aeq;OwnersEquity"/> |
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<rdfs:label>shareholders' equity</rdfs:label> |
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<skos:definition xml:lang="en">equity that is manifested in the form of shares in an entity, fund or structured product</skos:definition> |
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</owl:Class> |
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</rdf:RDF> |
