@prefix skos: <http://www.w3.org/2004/02/skos/core#> .
@prefix rdfs: <http://www.w3.org/2000/01/rdf-schema#> .
@prefix isothes: <http://purl.org/iso25964/skos-thes#> .
@prefix owl: <http://www.w3.org/2002/07/owl#> .
@prefix ns0: <http://purl.org/umu/uneskos#> .

skos:broader
  rdfs:subPropertyOf skos:broaderTransitive ;
  skos:definition "Relates a concept to a concept that is more general in meaning."@en ;
  rdfs:comment "Broader concepts are typically rendered as parents in a concept hierarchy (tree)."@en ;
  rdfs:label "has broader"@en .

<http://voccade/vce/categoria/economiaFinancasEOrcamentoPublicos>
  skos:prefLabel "Economia, Finanças e Orçamento públicos"@pt-br ;
  a isothes:ConceptGroup, owl:NamedIndividual .

<http://voccade/vce/divida>
  skos:prefLabel "Dívida"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:narrower <http://voccade/vce/dividaFlutuante> .

skos:related
  rdfs:subPropertyOf skos:semanticRelation ;
  skos:definition "Relates a concept to a concept with which there is an associative semantic relationship."@en ;
  rdfs:comment "skos:related is disjoint with skos:broaderTransitive"@en ;
  rdfs:label "has related"@en .

<http://voccade/vce/dividaPublica>
  skos:prefLabel "Dívida pública"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/dividaFlutuante> .

<http://voccade/vce/despesaPublica>
  skos:prefLabel "Despesa pública"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/dividaFlutuante> .

skos:altLabel
  rdfs:subPropertyOf rdfs:label ;
  skos:definition "An alternative lexical label for a resource."@en ;
  rdfs:comment "The range of skos:altLabel is the class of RDF plain literals."@en, "skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise disjoint properties."@en ;
  rdfs:label "alternative label"@en, "Termo alternativo"@pt-br .

<http://purl.org/umu/uneskos#memberOf>
  skos:definition "Identifies a concept collection."@en ;
  rdfs:label "memberOf"@en, "Membro de"@pt-br .

skos:Concept
  rdfs:label "Concept"@en ;
  a owl:Class .

<http://voccade/vce/despesasDeExerciciosAnteriores>
  skos:prefLabel "Despesas de exercícios anteriores"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/dividaFlutuante> .

skos:prefLabel
  rdfs:subPropertyOf rdfs:label ;
  skos:definition "The preferred lexical label for a resource, in a given language."@en ;
  rdfs:comment """skos:prefLabel, skos:altLabel and skos:hiddenLabel are pairwise
      disjoint properties."""@en, "The range of skos:prefLabel is the class of RDF plain literals."@en, "A resource has no more than one value of skos:prefLabel per language tag, and no more than one value of skos:prefLabel without language tag."@en ;
  rdfs:label "preferred label"@en .

<http://voccade/vce/dividaFlutuante>
  ns0:memberOf <http://voccade/vce/categoria/economiaFinancasEOrcamentoPublicos> ;
  a skos:Concept, owl:NamedIndividual ;
  skos:altLabel "Deuda flotante|Deuda no consolidada"@es, "Floating debt|Non-consolidated debt"@en ;
  skos:related <http://voccade/vce/restosAPagar>, <http://voccade/vce/dividaPublica>, <http://voccade/vce/despesaPublica>, <http://voccade/vce/servicoDaDividaPublica>, <http://voccade/vce/dividaFundada>, <http://voccade/vce/despesasDeExerciciosAnteriores> ;
  skos:definition "Art. 92. A dívida flutuante compreende: I - os restos a pagar, excluídos os serviços da dívida; II - os serviços da dívida a pagar; III - os depósitos; IV - os débitos de tesouraria. Parágrafo único. O registro dos restos a pagar far-se-á por exercício e por credor distinguindo-se as despesas processadas das não processadas. (Fonte: BRASIL. Lei nº 4.320, de 17 de março de 1964. Estatui Normas Gerais de Direito Financeiro para elaboração e contrôle dos orçamentos e balanços da União, dos Estados, dos Municípios e do Distrito Federal. Brasília: Presidência da República, 1964. Disponível em: <http://www.planalto.gov.br/ccivil_03/leis/l4320.htm>. Acesso em: 07 dez. 2020)."@pt-br ;
  skos:broader <http://voccade/vce/divida> ;
  skos:prefLabel "Dívida flutuante"@pt-br .

<http://voccade/vce/servicoDaDividaPublica>
  skos:prefLabel "Serviço da dívida pública"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/dividaFlutuante> .

<http://voccade/vce/dividaFundada>
  skos:prefLabel "Dívida fundada"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/dividaFlutuante> .

<http://voccade/vce/restosAPagar>
  skos:prefLabel "Restos a pagar"@pt-br ;
  a skos:Concept, owl:NamedIndividual ;
  skos:related <http://voccade/vce/dividaFlutuante> .

skos:definition
  rdfs:subPropertyOf skos:note ;
  skos:definition "Definição"@pt-br, "A statement or formal explanation of the meaning of a concept."@en ;
  rdfs:label "definition"@en .