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Accounting Equity Ontology

Metadata

URI
https://spec.edmcouncil.org/fibo/ontology/FND/Accounting/AccountingEquity/
Version URI
https://spec.edmcouncil.org/fibo/ontology/master/latest/FND/Accounting/AccountingEquity/
Imports
https://spec.edmcouncil.org/fibo/ontology/master/latest/FND/Accounting/CurrencyAmount/
https://spec.edmcouncil.org/fibo/ontology/master/latest/FND/DatesAndTimes/FinancialDates/
https://spec.edmcouncil.org/fibo/ontology/master/latest/FND/Organizations/FormalOrganizations/
https://spec.edmcouncil.org/fibo/ontology/master/latest/FND/OwnershipAndControl/Ownership/
https://spec.edmcouncil.org/fibo/ontology/master/latest/FND/Relations/Relations/
https://spec.edmcouncil.org/fibo/ontology/master/latest/FND/Utilities/Analytics/
https://spec.edmcouncil.org/fibo/ontology/master/latest/FND/Utilities/AnnotationVocabulary/
License
http://opensource.org/licenses/MIT
Ontology RDF
RDF (turtle)

Table of Contents

  1. Classes
  2. Object Properties
  3. Namespaces
  4. Legend

Overview

Pictures say 1,000 words
Figure 1: Ontology overview

Classes ↑

capital surplusc # Classes

URI https://spec.edmcouncil.org/fibo/ontology/FND/Accounting/AccountingEquity/CapitalSurplus
Is Defined By https://spec.edmcouncil.org/fibo/ontology/FND/Accounting/AccountingEquity/
Description

capital contributed in excess of the par value (stated value) of the ownership interest issued
Super-classes paid-in capitalc

financial assetc # Classes

URI https://spec.edmcouncil.org/fibo/ontology/FND/Accounting/AccountingEquity/FinancialAsset
Is Defined By https://spec.edmcouncil.org/fibo/ontology/FND/Accounting/AccountingEquity/
Description

non-physical, tangible asset whose value is derived from a contractual claim, such as bank deposits, bonds, stocks, rights, certificates, and bank balances
Super-classes fibo-fnd-oac-own:TangibleAssetc

incomec # Classes

URI https://spec.edmcouncil.org/fibo/ontology/FND/Accounting/AccountingEquity/Income
Is Defined By https://spec.edmcouncil.org/fibo/ontology/FND/Accounting/AccountingEquity/
Description

revenue received during a period of time
Restrictions fibo-fnd-dt-fd:hasDatePeriod exactly 1 fibo-fnd-dt-fd:DatePeriodc
fibo-fnd-acc-cur:hasMonetaryAmount some fibo-fnd-acc-cur:MonetaryAmountc

owners' equityc # Classes

URI https://spec.edmcouncil.org/fibo/ontology/FND/Accounting/AccountingEquity/OwnersEquity
Is Defined By https://spec.edmcouncil.org/fibo/ontology/FND/Accounting/AccountingEquity/
Description

owners' share in a business plus operating profit
Super-classes fibo-fnd-utl-alx:Expressionc
Restrictions fibo-fnd-utl-alx:hasArgument some retained earningsc
fibo-fnd-utl-alx:hasArgument some paid-in capitalc
represents an interest inop exactly 1 fibo-fnd-org-fm:FormalOrganizationc
Sub-classes retained earningsc
paid-in capitalc
shareholders' equityc
In domain of represents an interest inop

physical assetc # Classes

URI https://spec.edmcouncil.org/fibo/ontology/FND/Accounting/AccountingEquity/PhysicalAsset
Is Defined By https://spec.edmcouncil.org/fibo/ontology/FND/Accounting/AccountingEquity/
Description

tangible asset that has a material form, such as property, equipment, and inventory
Super-classes fibo-fnd-oac-own:TangibleAssetc

retained earningsc # Classes

URI https://spec.edmcouncil.org/fibo/ontology/FND/Accounting/AccountingEquity/RetainedEarnings
Is Defined By https://spec.edmcouncil.org/fibo/ontology/FND/Accounting/AccountingEquity/
Description

net profits kept to accumulate in a business after dividends are paid
Super-classes owners' equityc

shareholders' equityc # Classes

URI https://spec.edmcouncil.org/fibo/ontology/FND/Accounting/AccountingEquity/ShareholdersEquity
Is Defined By https://spec.edmcouncil.org/fibo/ontology/FND/Accounting/AccountingEquity/
Description

equity that is manifested in the form of shares in an entity, fund or structured product
Super-classes owners' equityc

Object Properties ↑

represents an interest inop # OPs

URI https://spec.edmcouncil.org/fibo/ontology/FND/Accounting/AccountingEquity/representsAnInterestIn
Is Defined By https://spec.edmcouncil.org/fibo/ontology/FND/Accounting/AccountingEquity/
Description

indicates the entity, fund, or structured product in which an owner holds an interest
Domain(s) owners' equityc

Namespaces ↑

default (:)
https://spec.edmcouncil.org/fibo/ontology/FND/Accounting/AccountingEquity/
dct
http://purl.org/dc/terms/
fibo-fnd-acc-cur
https://spec.edmcouncil.org/fibo/ontology/FND/Accounting/CurrencyAmount/
fibo-fnd-dt-fd
https://spec.edmcouncil.org/fibo/ontology/FND/DatesAndTimes/FinancialDates/
fibo-fnd-oac-own
https://spec.edmcouncil.org/fibo/ontology/FND/OwnershipAndControl/Ownership/
fibo-fnd-org-fm
https://spec.edmcouncil.org/fibo/ontology/FND/Organizations/FormalOrganizations/
fibo-fnd-utl-alx
https://spec.edmcouncil.org/fibo/ontology/FND/Utilities/Analytics/
fibo-fnd-utl-av
https://spec.edmcouncil.org/fibo/ontology/FND/Utilities/AnnotationVocabulary/
owl
http://www.w3.org/2002/07/owl#
prov
http://www.w3.org/ns/prov#
rdf
http://www.w3.org/1999/02/22-rdf-syntax-ns#
rdfs
http://www.w3.org/2000/01/rdf-schema#
sdo
https://schema.org/
skos
http://www.w3.org/2004/02/skos/core#
sm
http://www.omg.org/techprocess/ab/SpecificationMetadata/
xsd
http://www.w3.org/2001/XMLSchema#

Legend

cClasses
opObject Properties
fpFunctional Properties
dpData Properties
dpAnnotation Properties
pProperties
niNamed Individuals