fibo-be-le-lp:SpecialPurposeVehicle leaf node

@prefix cmns-av: <https://www.omg.org/spec/Commons/AnnotationVocabulary/> .
@prefix cmns-dt: <https://www.omg.org/spec/Commons/DatesAndTimes/> .
@prefix cmns-org: <https://www.omg.org/spec/Commons/Organizations/> .
@prefix fibo-be-le-lp: <https://spec.edmcouncil.org/fibo/ontology/BE/LegalEntities/LegalPersons/> .
@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-lp:SpecialPurposeVehicle a owl:Class ;
    rdfs:label "special purpose vehicle"@en-US,
        "fonds commun de placement"@fr-FR ;
    rdfs:isDefinedBy fibo-be-le-lp: ;
    rdfs:subClassOf [ a owl:Restriction ;
            owl:minQualifiedCardinality "0"^^xsd:nonNegativeInteger ;
            owl:onClass cmns-dt:Date ;
            owl:onProperty fibo-be-le-lp:hasIntendedLiquidationDate ],
        cmns-org:LegalEntity ;
    skos:definition "legal entity created to fulfill narrow, specific, and frequently temporary objectives"@en ;
    cmns-av:abbreviation "SPE"@en,
        "SPV"@en ;
    cmns-av:explanatoryNote "A special purpose vehicle (SPV), also known as a special purpose entity (SPE), refers to a legal entity, typically a limited company or partnership, created to isolate a parent company from financial risk, including bankruptcy."@en ;
    cmns-av:synonym "special purpose entity"@en .