fibo-be-oac-cown:TaxLot leaf node

@prefix cmns-av: <https://www.omg.org/spec/Commons/AnnotationVocabulary/> .
@prefix fibo-be-oac-cown: <https://spec.edmcouncil.org/fibo/ontology/BE/OwnershipAndControl/CorporateOwnership/> .
@prefix fibo-fnd-oac-own: <https://spec.edmcouncil.org/fibo/ontology/FND/OwnershipAndControl/Ownership/> .
@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-oac-cown:TaxLot a owl:Class ;
    rdfs:label "tax lot" ;
    rdfs:isDefinedBy fibo-be-oac-cown: ;
    rdfs:subClassOf [ a owl:Restriction ;
            owl:onDataRange xsd:decimal ;
            owl:onProperty fibo-be-oac-cown:consistsOfNumberOfUnits ;
            owl:qualifiedCardinality "1"^^xsd:nonNegativeInteger ],
        fibo-fnd-oac-own:FinancialAsset ;
    skos:definition "financial asset that is a block of securities or other financial assets with a distinct cost basis for tax reporting purposes" ;
    cmns-av:explanatoryNote """Tax lots reflect how shares or other assets are tracked for capital gains and may be adjusted by events including:
- reinvested dividends (creates very small, new tax lots);
- stock splits or mergers (adjusts basis, may create fractional lots);
- Wash sale rules (can change which lots are recognized).
When an investor sells, they select which tax lot to sell (specific ID, FIFO, etc.), which determines realized gain or loss.""" .