@prefix agrovoc: <http://aims.fao.org/aos/agrovoc/> .
@prefix rdf: <http://www.w3.org/1999/02/22-rdf-syntax-ns#> .
@prefix ns0: <http://art.uniroma2.it/ontologies/vocbench#> .
@prefix dc: <http://purl.org/dc/terms/> .
@prefix xsd: <http://www.w3.org/2001/XMLSchema#> .
@prefix skosxl: <http://www.w3.org/2008/05/skos-xl#> .
@prefix void: <http://rdfs.org/ns/void#> .
@prefix skos: <http://www.w3.org/2004/02/skos/core#> .
@prefix owl: <http://www.w3.org/2002/07/owl#> .
@prefix rdfs: <http://www.w3.org/2000/01/rdf-schema#> .
@prefix ns1: <http://aims.fao.org/aos/agrontology#> .

agrovoc:xDef_e53e8eeb
  rdf:value "Present obligations of the entity arising from past events, the settlement of which is expected to result in an outflow from the entity of resources embodying economic benefits or service potential."@en ;
  ns0:hasSource "Glossary of the FAO Handbook, 2016." ;
  dc:created "2021-11-16T13:21:29"^^xsd:dateTime .

agrovoc:xl_es_1299519447229
  a skosxl:Label ;
  dc:created "1981-01-23T00:00:00Z"^^xsd:dateTime ;
  void:inDataset <http://aims.fao.org/aos/agrovoc/void.ttl#Agrovoc> ;
  skos:notation "4305"^^agrovoc:AgrovocCode ;
  skosxl:literalForm "Pasivo"@es .

agrovoc:xl_pt_1299519447533
  a skosxl:Label ;
  dc:created "1998-08-04T00:00:00Z"^^xsd:dateTime ;
  dc:modified "2021-06-16T21:24:42Z"^^xsd:dateTime ;
  void:inDataset <http://aims.fao.org/aos/agrovoc/void.ttl#Agrovoc> ;
  skos:notation "4305"^^agrovoc:AgrovocCode ;
  skosxl:literalForm "passivo"@pt .

agrovoc:xl_en_1299519447209
  a skosxl:Label ;
  dc:created "1981-01-09T00:00:00Z"^^xsd:dateTime ;
  void:inDataset <http://aims.fao.org/aos/agrovoc/void.ttl#Agrovoc> ;
  skos:notation "4305"^^agrovoc:AgrovocCode ;
  skosxl:literalForm "liabilities"@en .

agrovoc:xl_fr_1299519447273
  a skosxl:Label ;
  dc:created "1981-01-21T00:00:00Z"^^xsd:dateTime ;
  dc:modified "2021-05-24T17:34:42Z"^^xsd:dateTime ;
  void:inDataset <http://aims.fao.org/aos/agrovoc/void.ttl#Agrovoc> ;
  skos:notation "4305"^^agrovoc:AgrovocCode ;
  skosxl:literalForm "passif"@fr .

<http://agrotermos.dados.embrapa.br/agrotermos>
  a owl:owOntology, skos:ConceptScheme ;
  skos:prefLabel "Agrotermos"@es, "Agrotermos"@en, "Agrotermos"@pt-BR .

skos:prefLabel rdfs:comment "A resource has no more than one value of skos:prefLabel per language tag."@en .
agrovoc:c_4305
  a skos:Concept ;
  ns1:affects agrovoc:c_2140 ;
  ns1:isUsedIn agrovoc:c_62 ;
  dc:created "2011-11-20T20:16:01Z"^^xsd:dateTime ;
  dc:modified "2022-09-28T15:55:42Z"^^xsd:dateTime ;
  void:inDataset <http://aims.fao.org/aos/agrovoc/void.ttl#Agrovoc> ;
  skos:broader agrovoc:c_330892 ;
  skos:definition agrovoc:xDef_e53e8eeb ;
  skos:exactMatch <https://d-nb.info/gnd/4232778-7> ;
  skos:inScheme <http://agrotermos.dados.embrapa.br/agrotermos> ;
  skos:prefLabel "passif"@fr, "liabilities"@en, "passivo"@pt, "Pasivo"@es ;
  skosxl:prefLabel agrovoc:xl_fr_1299519447273, agrovoc:xl_en_1299519447209, agrovoc:xl_pt_1299519447533, agrovoc:xl_es_1299519447229 .

agrovoc:c_2140
  a skos:Concept ;
  ns1:isAffectedBy agrovoc:c_4305 ;
  skos:prefLabel "Deuda"@es, "débito"@pt, "debt"@en, "dette"@fr .

agrovoc:c_62
  a skos:Concept ;
  ns1:makeUseOf agrovoc:c_4305 ;
  skos:prefLabel "Contabilidad"@es, "contabilidade"@pt, "accounting"@en, "comptabilité"@fr, "contabilidade"@pt-BR .

agrovoc:c_330892
  a skos:Concept ;
  skos:narrower agrovoc:c_4305 ;
  skos:prefLabel "Entidad"@es, "entidades"@pt-BR, "entidades"@pt, "entité"@fr, "entities"@en .