https://spec.edmcouncil.org/fibo/ontology/BE/OwnershipAndControl/OwnershipParties/ControllingEquity
shareholders's equity that formally confers control in the entity, either by law or as explicitly stated in a corresponding equity instrument
Instances of fibo-be-oac-opty:ControllingEquity can have the following properties:
| PROPERTY | TYPE | DESCRIPTION | RANGE |
|---|
@prefix fibo-be-oac-opty: <https://spec.edmcouncil.org/fibo/ontology/BE/OwnershipAndControl/OwnershipParties/> .
@prefix fibo-fnd-oac-ctl: <https://spec.edmcouncil.org/fibo/ontology/FND/OwnershipAndControl/Control/> .
@prefix fibo-fnd-oac-own: <https://spec.edmcouncil.org/fibo/ontology/FND/OwnershipAndControl/Ownership/> .
@prefix fibo-fnd-rel-rel: <https://spec.edmcouncil.org/fibo/ontology/FND/Relations/Relations/> .
@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#> .
fibo-be-oac-opty:ControllingEquity a owl:Class ;
rdfs:label "controlling equity" ;
rdfs:isDefinedBy fibo-be-oac-opty: ;
rdfs:subClassOf [ a owl:Restriction ;
owl:allValuesFrom fibo-fnd-oac-ctl:DeJureControl ;
owl:onProperty fibo-fnd-rel-rel:confers ],
fibo-fnd-oac-own:ShareholdersEquity ;
skos:definition "shareholders's equity that formally confers control in the entity, either by law or as explicitly stated in a corresponding equity instrument" .