fibo-be-ptr-ptr:LimitedPartnership

@prefix cmns-av: <https://www.omg.org/spec/Commons/AnnotationVocabulary/> .
@prefix fibo-be-ptr-ptr: <https://spec.edmcouncil.org/fibo/ontology/BE/Partnerships/Partnerships/> .
@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-ptr-ptr:LimitedPartnership a owl:Class ;
    rdfs:label "limited partnership" ;
    rdfs:isDefinedBy fibo-be-ptr-ptr: ;
    rdfs:subClassOf [ a owl:Restriction ;
            owl:onProperty fibo-be-ptr-ptr:hasGeneralPartner ;
            owl:someValuesFrom fibo-be-ptr-ptr:GeneralPartner ],
        [ a owl:Restriction ;
            owl:onProperty fibo-be-ptr-ptr:hasLimitedPartner ;
            owl:someValuesFrom fibo-be-ptr-ptr:LimitedPartner ],
        fibo-be-ptr-ptr:Partnership ;
    skos:definition "partnership that has at least one general partner and at least one limited partner" ;
    skos:example "In the United States, film production companies, real estate investment firms, and private equity firms are typically formed as limited partnerships. In the United Kingdom, limited partnerships are governed by the Limited Partnerships Act 1907 and, on matters on which that Act is silent, also by the Partnership Act 1890." ;
    cmns-av:abbreviation "LP" ;
    cmns-av:explanatoryNote "Limited partnerships are distinct from limited liability partnerships, in which all partners have limited liability. Similar to a general partnership, the general partners have management control, share the right to use partnership property, share the profits of the firm in predefined proportions, and have joint and several liability for the debts of the partnership." .