# baseURI: https://spec.edmcouncil.org/fibo/ontology/master/latest/BE/SoleProprietorships/SoleProprietorships/
# imports: https://spec.edmcouncil.org/fibo/ontology/master/latest/BE/LegalEntities/LegalPersons/
# imports: https://spec.edmcouncil.org/fibo/ontology/master/latest/BE/OwnershipAndControl/OwnershipParties/
# imports: https://spec.edmcouncil.org/fibo/ontology/master/latest/FND/Law/LegalCapacity/
# imports: https://spec.edmcouncil.org/fibo/ontology/master/latest/FND/OwnershipAndControl/OwnershipAndControl/
# imports: https://spec.edmcouncil.org/fibo/ontology/master/latest/FND/Utilities/AnnotationVocabulary/
# imports: https://www.omg.org/spec/Commons/AnnotationVocabulary/
# imports: https://www.omg.org/spec/Commons/RolesAndCompositions/
@base .
@prefix cmns-av: .
@prefix cmns-rlcmp: .
@prefix dcterms: .
@prefix fibo-be-le-lp: .
@prefix fibo-be-oac-opty: .
@prefix fibo-be-sps-sps: .
@prefix fibo-fnd-law-lcap: .
@prefix fibo-fnd-oac-oac: .
@prefix fibo-fnd-utl-av: .
@prefix owl: .
@prefix rdf: .
@prefix rdfs: .
@prefix skos: .
@prefix xsd: .
a owl:Ontology ;
rdfs:label "Sole Proprietorships Ontology" ;
dcterms:abstract "This ontology defines the fundamental concepts for representing sole proprietorships -- i.e., organizations that are owned by an individual that is responsible for the liabilities of the organization." ;
dcterms:license "https://opensource.org/licenses/MIT"^^xsd:anyURI ;
owl:imports
,
,
,
,
,
,
;
owl:versionIRI ;
skos:changeNote
"The https://spec.edmcouncil.org/fibo/ontology/BE/SoleProprietorships/SoleProprietorships.rdf version of the ontology was modified to replace content that is now available in the OMG Commons Ontology Library (Commons) v1.1 (FND-380)." ,
"The https://spec.edmcouncil.org/fibo/ontology/BE/SoleProprietorships/SoleProprietorships.rdf version of the ontology was modified to use the Commons Ontology Library (Commons) Annotation Vocabulary rather than the OMG's Specification Metadata vocabulary." ,
"The https://spec.edmcouncil.org/fibo/ontology/BE/SoleProprietorships/SoleProprietorships.rdf version of this ontology was modified per the FIBO 2.0 RFC." ,
"The https://spec.edmcouncil.org/fibo/ontology/BE/SoleProprietorships/SoleProprietorships.rdf version of this ontology was modified to eliminate a redundant subclass relationship, enhance ownership relations, and revise definitions to be ISO 704 compliant." ,
"The https://spec.edmcouncil.org/fibo/ontology/BE/SoleProprietorships/SoleProprietorships.rdf version of this ontology was modified to eliminate unnecessary references to external sources." ,
"The https://spec.edmcouncil.org/fibo/ontology/BE/SoleProprietorships/SoleProprietorships.rdf version of this ontology was modified to make sole proprietorship a subclass of legal person." ,
"The https://spec.edmcouncil.org/fibo/ontology/BE/SoleProprietorships/SoleProprietorships.rdf version of this ontology was modified to use natural person rather than legally capable person."
;
fibo-fnd-utl-av:hasMaturityLevel fibo-fnd-utl-av:Release ;
cmns-av:copyright
"Copyright (c) 2016-2024 EDM Council, Inc." ,
"Copyright (c) 2016-2024 Object Management Group, Inc."
;
.
fibo-be-sps-sps:SoleProprietor
a owl:Class ;
rdfs:subClassOf
fibo-be-oac-opty:EntityOwner ,
[
a owl:Restriction ;
owl:onProperty cmns-rlcmp:isPlayedBy ;
owl:onClass fibo-be-le-lp:LegallyCompetentNaturalPerson ;
owl:qualifiedCardinality "1"^^xsd:nonNegativeInteger ;
] ,
[
a owl:Restriction ;
owl:onProperty fibo-be-oac-opty:hasInvestmentEntity ;
owl:someValuesFrom fibo-be-sps-sps:SoleProprietorship ;
] ,
[
a owl:Restriction ;
owl:onProperty cmns-rlcmp:isPlayedBy ;
owl:someValuesFrom [
a owl:Restriction ;
owl:onProperty fibo-fnd-oac-oac:ownsAndControls ;
owl:someValuesFrom fibo-be-sps-sps:SoleProprietorship ;
] ;
]
;
rdfs:label "sole proprietor" ;
rdfs:isDefinedBy ;
skos:definition "party that owns a business, has the rights to all profits from that business and is considered a single entity (unincorporated) together with that business for tax and liability purposes" ;
cmns-av:explanatoryNote "A sole proprietor has unlimited liability with respect to any business debts." ;
cmns-av:synonym
"sole owner" ,
"sole trader"
;
.
fibo-be-sps-sps:SoleProprietorship
a owl:Class ;
rdfs:subClassOf
fibo-be-le-lp:BusinessEntity ,
fibo-be-le-lp:LegalPerson ,
[
a owl:Restriction ;
owl:onProperty fibo-fnd-oac-oac:isOwnedAndControlledBy ;
owl:onClass fibo-be-le-lp:LegallyCompetentNaturalPerson ;
owl:qualifiedCardinality "1"^^xsd:nonNegativeInteger ;
] ,
[
a owl:Restriction ;
owl:onProperty fibo-fnd-law-lcap:hasCapacity ;
owl:someValuesFrom fibo-fnd-law-lcap:LiabilityCapacity ;
]
;
rdfs:label "sole proprietorship" ;
rdfs:isDefinedBy ;
skos:definition "unincorporated business owned by a single person" ;
.