fibo-be-le-cb:StockCorporation

@prefix cmns-av: <https://www.omg.org/spec/Commons/AnnotationVocabulary/> .
@prefix cmns-dt: <https://www.omg.org/spec/Commons/DatesAndTimes/> .
@prefix cmns-rga: <https://www.omg.org/spec/Commons/RegulatoryAgencies/> .
@prefix fibo-be-le-cb: <https://spec.edmcouncil.org/fibo/ontology/BE/LegalEntities/CorporateBodies/> .
@prefix fibo-fnd-acc-cur: <https://spec.edmcouncil.org/fibo/ontology/FND/Accounting/CurrencyAmount/> .
@prefix owl: <http://www.w3.org/2002/07/owl#> .
@prefix rdfs: <http://www.w3.org/2000/01/rdf-schema#> .
@prefix skos: <http://www.w3.org/2004/02/skos/core#> .
@prefix xsd: <http://www.w3.org/2001/XMLSchema#> .

fibo-be-le-cb:StockCorporation a owl:Class ;
    rdfs:label "stock corporation"@en ;
    rdfs:isDefinedBy fibo-be-le-cb: ;
    rdfs:subClassOf [ a owl:Restriction ;
            owl:onProperty cmns-rga:isGovernedBy ;
            owl:someValuesFrom fibo-be-le-cb:BoardAgreement ],
        [ a owl:Restriction ;
            owl:onClass cmns-dt:ExplicitDate ;
            owl:onProperty fibo-be-le-cb:hasDateOfIncorporation ;
            owl:qualifiedCardinality "1"^^xsd:nonNegativeInteger ],
        [ a owl:Restriction ;
            owl:minQualifiedCardinality "0"^^xsd:nonNegativeInteger ;
            owl:onClass cmns-dt:ExplicitDate ;
            owl:onProperty fibo-be-le-cb:hasDateOfRegistration ],
        [ a owl:Restriction ;
            owl:onClass fibo-fnd-acc-cur:MonetaryAmount ;
            owl:onProperty fibo-be-le-cb:hasIssuedCapital ;
            owl:qualifiedCardinality "1"^^xsd:nonNegativeInteger ],
        fibo-be-le-cb:Corporation ;
    skos:definition "corporation that has shareholders, each of whom receives a portion of the ownership of the corporation through shares of stock" ;
    cmns-av:adaptedFrom "https://www.oecd.org/corporate/OECD-Corporate-Governance-Factbook.pdf"^^xsd:anyURI ;
    cmns-av:explanatoryNote "The shares in a stock corporation may receive a return on their investment in the form of dividends. Shares are used for voting on matters of corporate policy or to elect directors, at the corporation's annual meeting and at other meetings of the corporation." .