@prefix agrovoc: <http://aims.fao.org/aos/agrovoc/> .
@prefix skosxl: <http://www.w3.org/2008/05/skos-xl#> .
@prefix dc: <http://purl.org/dc/terms/> .
@prefix xsd: <http://www.w3.org/2001/XMLSchema#> .
@prefix void: <http://rdfs.org/ns/void#> .
@prefix skos: <http://www.w3.org/2004/02/skos/core#> .
@prefix rdf: <http://www.w3.org/1999/02/22-rdf-syntax-ns#> .
@prefix ns0: <http://art.uniroma2.it/ontologies/vocbench#> .
@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:xl_fr_bf8aef02
  a skosxl:Label ;
  dc:created "2024-09-27T15:26:39"^^xsd:dateTime ;
  void:inDataset <http://aims.fao.org/aos/agrovoc/void.ttl#Agrovoc> ;
  skos:notation "bf8aef02"^^agrovoc:AgrovocCode ;
  skosxl:literalForm "fonds de roulement"@fr .

agrovoc:xDef_45ebda25
  rdf:value "Le fonds de roulement est la somme de l'encaisse et des autres actifs courants dont dispose une entreprise aprés déduction de la totalité du passif courant."@fr ;
  ns0:hasSource "Business Development Bank of Canada, 2024. Glossaire. Fonds de roulement. https://www.bdc.ca/fr/articles-outils/boite-outils-entrepreneur/gabarits-documents-guides-affaires/glossaire/fonds-de-roulement" ;
  dc:created "2024-09-27T15:26:10"^^xsd:dateTime .

agrovoc:xDef_e0051f39
  rdf:value "Working capital is the amount of cash and other current assets a business has available after all its current liabilities are accounted for."@en ;
  ns0:hasSource "Business Development Bank of Canada, 2024. Glossary. Working capital. https://www.bdc.ca/en/articles-tools/entrepreneur-toolkit/templates-business-guides/glossary/working-capital" ;
  dc:created "2024-09-27T15:25:18"^^xsd:dateTime .

agrovoc:xl_fr_1299519369521
  a skosxl:Label ;
  dc:created "1981-01-22T00:00:00Z"^^xsd:dateTime ;
  dc:modified "2021-05-24T17:34:42Z"^^xsd:dateTime ;
  void:inDataset <http://aims.fao.org/aos/agrovoc/void.ttl#Agrovoc> ;
  skos:notation "8447"^^agrovoc:AgrovocCode ;
  skosxl:literalForm "capital circulant"@fr .

agrovoc:xl_es_1299519369475
  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 "8447"^^agrovoc:AgrovocCode ;
  skosxl:literalForm "Capital de giro"@es .

agrovoc:xl_en_1299519369455
  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 "8447"^^agrovoc:AgrovocCode ;
  skosxl:literalForm "working capital"@en .

agrovoc:xl_pt_1299519370230
  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 "8447"^^agrovoc:AgrovocCode ;
  skosxl:literalForm "capital circulante"@pt .

<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_8447
  a skos:Concept ;
  ns1:includes agrovoc:c_4370 ;
  dc:created "2011-11-20T20:27:54Z"^^xsd:dateTime ;
  dc:modified "2025-02-01T11:03:28"^^xsd:dateTime ;
  void:inDataset <http://aims.fao.org/aos/agrovoc/void.ttl#Agrovoc> ;
  skos:altLabel "fonds de roulement"@fr ;
  skos:broader agrovoc:c_1271 ;
  skos:closeMatch <http://purl.org/bncf/tid/39379>, <http://dbpedia.org/resource/Working_capital> ;
  skos:definition agrovoc:xDef_45ebda25, agrovoc:xDef_e0051f39 ;
  skos:exactMatch <http://eurovoc.europa.eu/1057> ;
  skos:inScheme <http://agrotermos.dados.embrapa.br/agrotermos> ;
  skos:prefLabel "capital circulante"@pt, "working capital"@en, "Capital de giro"@es, "capital circulant"@fr ;
  skosxl:altLabel agrovoc:xl_fr_bf8aef02 ;
  skosxl:prefLabel agrovoc:xl_pt_1299519370230, agrovoc:xl_en_1299519369455, agrovoc:xl_es_1299519369475, agrovoc:xl_fr_1299519369521 .

agrovoc:c_4370
  a skos:Concept ;
  ns1:isIncludedIn agrovoc:c_8447 ;
  skos:prefLabel "activo líquido"@pt, "Activo circulante"@es, "liquid assets"@en, "trésorerie"@fr .

agrovoc:c_1271
  a skos:Concept ;
  skos:narrower agrovoc:c_8447 ;
  skos:prefLabel "capital"@pt, "Capital"@es, "capital"@fr, "capital"@en .