@prefix : .
@prefix Addresses: .
@prefix Analytics: .
@prefix BusinessDates: .
@prefix BusinessRegistries: .
@prefix Classifiers: .
@prefix Collections: .
@prefix ContextualDesignators: .
@prefix Contracts: .
@prefix ControlParties: .
@prefix CorporateBodies: .
@prefix CorporateControl: .
@prefix CountryRepresentation: .
@prefix CurrencyAmount: .
@prefix DatesAndTimes: .
@prefix Debt: .
@prefix DebtInstruments: .
@prefix Designators: .
@prefix Documents: .
@prefix Documents1: .
@prefix EquityInstruments: .
@prefix FinancialDates: .
@prefix FinancialInstruments: .
@prefix FinancialProductsAndServices: .
@prefix FinancialServicesEntities: .
@prefix FormalBusinessOrganizations: .
@prefix GovernmentEntities: .
@prefix Identifiers: .
@prefix IdentifiersAndIndices: .
@prefix Indicators: .
@prefix InterestRates: .
@prefix LEIEntities: .
@prefix LanguageRepresentation: .
@prefix Locations: .
@prefix Markets: .
@prefix Organizations: .
@prefix OwnershipParties: .
@prefix ProductsAndServices: .
@prefix Publishers: .
@prefix QuantitiesAndUnits: .
@prefix RegistrationAuthorities: .
@prefix RegulatoryAgencies: .
@prefix Relations: .
@prefix RolesAndCompositions: .
@prefix SecuritiesIssuance: .
@prefix SecuritiesListings: .
@prefix SpecificationMetadata: .
@prefix TextDatatype: .
@prefix USRegulatoryAgencies: .
@prefix cmns-av: .
@prefix dct: .
@prefix fibo-fnd-utl-av: .
@prefix fibo-prod: .
@prefix fibo-skos: .
@prefix owl: .
@prefix rdf: .
@prefix rdfs: .
@prefix skos: .
@prefix xsd: .
rdf:type skos:Concept;
rdfs:isDefinedBy Contracts:Representation;
skos:broader ;
skos:definition "contractual element that is a statement made by a party to the contract, before or at the time of making the contract, in regard to some fact, circumstance, or state of affairs pertinent to the contract, which the counterparty(ies) rely on, or is influential in bringing about the contract"@en;
skos:inScheme fibo-skos:ClassConcepts;
skos:prefLabel "representation"@en;
cmns-av:explanatoryNote "A party may later claim misrepresentation if a false representation has been made. They may be entitled to rescind the contract, which means that the contract would be set aside and the receiving party may also be entitled to damages to put them back into the position they would have been had the contract never been entered into." .
rdf:type skos:Concept;
rdfs:isDefinedBy ;
skos:broader ;
skos:definition "legal holding restriction that defines the concept of a qualified investor for a given purpose and specifies that only such qualified investors may hold the security";
skos:inScheme fibo-skos:ClassConcepts;
skos:prefLabel "qualified investor restriction";
cmns-av:explanatoryNote "If a holding period is not defined, then the period for which the restriction applies is indefinite." .
rdf:type skos:Concept;
rdfs:isDefinedBy Debt:InterestPaymentSchedule;
skos:broader , ;
skos:definition "regular, contract-specific schedule including the dates on which interest is due to be paid";
skos:inScheme fibo-skos:ClassConcepts;
skos:prefLabel "interest payment schedule";
cmns-av:explanatoryNote "The dates may be fixed, or expressed as an offset of the calculation dates. Typically the payment dates are fixed and calculation dates are expressed as an offset, however." .
rdf:type skos:Concept;
rdfs:isDefinedBy FinancialProductsAndServices:facilitates;
skos:definition "acts as an enabler in a situation in which an event, a task, a conversation or something else occurs";
skos:inScheme fibo-skos:PropertyConcepts;
skos:prefLabel "facilitates" .
rdf:type skos:Concept;
rdfs:isDefinedBy Contracts:NettingProvision;
skos:broader ;
skos:definition "contractual element that specifies the method of reducing credit, settlement and other risks by aggregating (combining) two or more obligations to achieve a reduced net obligation"@en;
skos:inScheme fibo-skos:ClassConcepts;
skos:prefLabel "netting provision"@en .
rdf:type skos:Concept;
rdfs:isDefinedBy ;
skos:broader , , , ;
skos:definition "preferred share that confers zero votes per share, may be exchanged for securities of another issuer, provides a periodic income whose dividend rate is set periodically, and is registered";
skos:inScheme fibo-skos:ClassConcepts;
skos:prefLabel "preferred, non-voting, exchangeable, adjustable income, registered share"@en-us .
rdf:type skos:Concept;
rdfs:isDefinedBy ;
skos:broader ;
skos:definition "depositary receipt that represents shares in a private placement under the SEC Rule 144-A"@en;
skos:inScheme fibo-skos:ClassConcepts;
skos:prefLabel "privately placed depositary receipt"@en;
cmns-av:explanatoryNote "Some foreign companies will set up an ADR program under SEC Rule 144-A. This provision makes the issuance of shares a private placement. Shares of companies registered under Rule 144-A are restricted stock and may only be issued to or traded by qualified institutional buyers (QIBs). U.S. public shareholders are generally not permitted to invest in these ADR programs, and most are held exclusively through the Depository Trust & Clearing Corporation, so there is often very little information on these companies."@en .
rdf:type skos:Concept;
rdfs:isDefinedBy ;
skos:broader ;
skos:definition "debt security issued by the government of a country";
skos:inScheme fibo-skos:ClassConcepts;
skos:prefLabel "sovereign debt instrument" .
rdf:type skos:Concept;
rdfs:isDefinedBy ;
skos:definition "window of time within a trading day in which orders may be placed and filled"@en;
skos:inScheme fibo-skos:ClassConcepts;
skos:prefLabel "trading session"@en;
cmns-av:adaptedFrom "https://financial-dictionary.thefreedictionary.com/Trading+Sessions"^^xsd:anyURI;
cmns-av:explanatoryNote "An exchange may have several trading sessions during a day. For example, the exchange may be open from 9 a.m. until 10:30 a.m., from 11:30 a.m. until 1 p.m., and from 2 p.m. to 3:30 p.m. Holding several trading sessions gives the market more time to digest information rationally without having to respond immediately."@en .
rdf:type skos:Concept;
rdfs:isDefinedBy Debt:RevolvingLineOfCredit;
skos:broader ;
skos:definition "credit facility that enables the borrower to withdraw funds, repay, and withdraw again"@en;
skos:inScheme fibo-skos:ClassConcepts;
skos:prefLabel "revolving line of credit"@en;
cmns-av:explanatoryNote "Revolving credit facilities are essentially lines of credit with variable interest rates."@en .
rdf:type skos:Concept;
rdfs:isDefinedBy ;
skos:broader ;
skos:definition "ratio of a quantity index of value added to a quantity index of labor input";
skos:inScheme fibo-skos:ClassConcepts;
skos:prefLabel "labor productivity, based on value added";
cmns-av:adaptedFrom "http://www.oecd.org/std/productivity-stats/2352458.pdf"^^xsd:anyURI;
cmns-av:explanatoryNote "Shows the time profile of how productively labour is used to generate value added. Labour productivity changes reflect the joint influence of changes in capital, as well as technical, organisational and efficiency change within and between firms, the influence of economies of scale, varying degrees of capacity utilisation and measurement errors." , "At the aggregate level, value-added based labour productivity forms a direct link to a widely used measure of living standards, income per capita. Productivity translates directly into living standards, by adjusting for changing working hours, unemployment, labour force participation rates and demographic changes." .
rdf:type skos:Concept;
rdfs:isDefinedBy ;
skos:broader , , , , ;
skos:definition "preferred share that confers less than one vote per share, may be redeemed at the option of the issuer and/or of the shareholder, provides a periodic stated income and participates with common shareholders in further dividend and capital distributions, and is registered";
skos:inScheme fibo-skos:ClassConcepts;
skos:prefLabel "preferred, restricted voting, redeemable, participating, registered share"@en-us .
rdf:type skos:Concept;
rdfs:isDefinedBy ;
skos:broader , ;
skos:definition "option that has a non-standard payout structure or other feature"@en;
skos:inScheme fibo-skos:ClassConcepts;
skos:prefLabel "exotic option"@en;
cmns-av:adaptedFrom "Commodity Futures Trading Commission (CFTC) glossary, https://www.cftc.gov/LearnAndProtect/EducationCenter/CFTCGlossary/glossary_e.html"@en;
cmns-av:explanatoryNote "Exotic options include Asian options and lookback options, and are mostly traded in the over-the-counter market."@en .
rdf:type skos:Concept;
rdfs:isDefinedBy OwnershipParties:DirectConsolidation;
skos:broader ;
skos:definition "direct ownership of an entity recorded as accounting consolidation";
skos:inScheme fibo-skos:ClassConcepts;
skos:prefLabel "direct consolidation" .
rdf:type skos:Concept;
rdfs:isDefinedBy ;
skos:broader , , , , , , ;
skos:definition "preferred share that confers exactly one vote per share, may be exchanged for securities of another issuer, whose issuer and/or shareholders have the option to extend the maturity date, that provides a periodic stated income and dividends not paid in any year accumulate, and is registered";
skos:inScheme fibo-skos:ClassConcepts;
skos:prefLabel "preferred, voting, redeemable/exchangeable/extendable, cumulative, registered share"@en-us .
rdf:type skos:Concept;
rdfs:isDefinedBy ;
skos:definition "relates something to the date that it was closed";
skos:inScheme fibo-skos:PropertyConcepts;
skos:prefLabel "has close date";
fibo-skos:rangeRelated .
rdf:type skos:Concept;
rdfs:isDefinedBy Contracts:TransferableContract;
skos:broader ;
skos:definition "contract in which the rights and obligations of one party may be transferred to another party";
skos:inScheme fibo-skos:ClassConcepts;
skos:prefLabel "transferable contract" .
rdf:type skos:Concept;
rdfs:isDefinedBy ;
skos:broader ;
skos:definition "grant of permission needed to legally perform some task, provide some service, exercise a certain privilege, or pursue some business or occupation";
skos:inScheme fibo-skos:ClassConcepts;
skos:prefLabel "government-issued license";
cmns-av:adaptedFrom "Barron's Dictionary of Business and Economics Terms, Fifth Edition, 2012" .
rdf:type skos:Concept;
rdfs:isDefinedBy FinancialServicesEntities:NonDepositoryInstitution;
skos:broader ;
skos:definition "financial institution that does not have a full banking license and typically is not supervised by a national or international banking regulatory agency";
skos:historyNote "The term 'non-bank' may have been derived from 'non-deposit taking banking institution'. To be clearer, in the United States, non-depository institutions are explicitly disjoint with depository institutions (financial institutions that take deposits of some sort, potentially including securities) in FIBO. Banks are defined as financial institutions that take demand deposits from the public and that also provide commercial lending services. Many 'non-bank' institutions take deposits or provide commercial lending services, but they may not do both.";
skos:inScheme fibo-skos:ClassConcepts;
skos:prefLabel "non-depository institution";
cmns-av:adaptedFrom "https://www.worldbank.org/en/publication/gfdr/gfdr-2016/background/nonbank-financial-institution"^^xsd:anyURI , "Barron's Dictionary of Banking Terms, Sixth Edition, 2012";
cmns-av:explanatoryNote "A non-depository financial institution acts as a middleman between two parties in a financial transaction, and does not provide traditional depository services, such as brokerage firms, insurance companies, and investment companies. These kinds of institutions facilitate alternative financial services, such as investment (both collective and individual), risk pooling, financial consulting, brokering, money transmission, and check cashing. NBFIs are a source of consumer credit (along with licensed banks). Examples of nonbank financial institutions include insurance firms, venture capitalists, currency exchanges, some microloan organizations, and pawn shops. These non-bank financial institutions provide services that are not necessarily suited to banks, serve as competition to banks, and specialize in sectors or groups. Note, however, that there are exceptions in Europe, for example, where the same firm may have banking, insurance, and brokerage functions.";
cmns-av:synonym "non-banking financial institution (NBFI)" , "non-bank financial company (NBFC)" , "non-bank financial institution (NBFI)" .
rdf:type skos:Concept;
rdfs:isDefinedBy ;
skos:broader ;
skos:definition "swap in two counterparties each agree to pay the other cash flows on defined dates during an agreed period, based on a specified notional amount and a floating interest, floating inflation or fixed interest rate";
skos:inScheme fibo-skos:ClassConcepts;
skos:prefLabel "rates swap";
cmns-av:adaptedFrom "ISO 10962, Securities and related financial instruments - Classification of financial instruments (CFI) code, Fifth edition, 2021-06-15" .
rdf:type skos:Concept;
rdfs:isDefinedBy ;
skos:broader ;
skos:definition "bond that is backed by collateral, such as a tangible asset or income stream, in addition to a general promise to pay";
skos:inScheme fibo-skos:ClassConcepts;
skos:prefLabel "secured bond";
cmns-av:explanatoryNote "A secured bond may be collateralized by a claim on real assets, such as a factory or auto fleet; or by a claim on a revenue stream. A secured bond differs from a mortgage in that proceeds of the bond sale aren't used to acquire the asset." .
rdf:type skos:Concept;
rdfs:isDefinedBy ;
skos:broader ;
skos:definition "option trading strategy that uses options to limit the range of possible returns on a financial instrument"@en;
skos:inScheme fibo-skos:ClassConcepts;
skos:prefLabel "fence"@en;
cmns-av:explanatoryNote "The expiration dates of all the options are usually the same. The call strike is normally chosen in such a way that the sum total of the three option premiums is equal to zero. This investment strategy will ensure that the value of the investment at expiry will be between the strike price on the short call and the strike price on the long put. Thus, possible gains and losses (the value of the financial instrument minus the cost of acquiring it) are confined to a specified range. However, if the price of the financial instrument falls below the strike level of the sold put the investor will start participating in any further price declines of the financial instrument."@en , "A fence consists of the following elements:\n- long position in a financial instrument (e.g., a share, index or currency)\n- long put (normally with a strike price close to or at the current spot price of the financial instrument)\n- short put (with a strike price lower than the bought put - e.g., 80% of the current spot price)\n- short call (with a strike price higher than the current spot price)."@en .
rdf:type skos:Concept;
rdfs:isDefinedBy ;
skos:broader ;
skos:definition "identifies a party over which a guarantor has some measure of control by virtue of the guarantee";
skos:inScheme fibo-skos:PropertyConcepts;
skos:prefLabel "is guarantor of";
fibo-skos:domainRelated ;
fibo-skos:rangeRelated .
rdf:type skos:Concept;
rdfs:isDefinedBy ;
skos:broader ;
skos:definition "objective related to improving the sustainability profile of the business"@en;
skos:inScheme fibo-skos:ClassConcepts;
skos:prefLabel "sustainability business objective"@en;
cmns-av:adaptedFrom "https://www.lsta.org/content/sustainability-linked-loan-principles-sllp/"@en;
cmns-av:explanatoryNote "The borrower of an SLL should clearly communicate to its lenders its sustainability objective(s) and how such objectives align with its proposed sustainability performance targets (SPTs)."@en .
rdf:type skos:Concept;
rdfs:isDefinedBy Analytics:hasSubtrahend;
skos:definition "specifies the quantity value that is subtracted from something";
skos:inScheme fibo-skos:PropertyConcepts;
skos:prefLabel "has subtrahend";
fibo-skos:domainRelated .
rdf:type skos:Concept;
rdfs:isDefinedBy Relations:evaluates;
skos:definition "assesses the nature, quality, or ability of someone or something";
skos:inScheme fibo-skos:PropertyConcepts;
skos:prefLabel "evaluates" .
rdf:type skos:Concept;
rdfs:isDefinedBy ;
skos:broader , , , , ;
skos:definition "preferred share that confers multiple votes per share, may be redeemed at the option of the issuer and/or of the shareholder, provides a periodic stated income and participates with common shareholders in further dividend and capital distributions, and is registered";
skos:inScheme fibo-skos:ClassConcepts;
skos:prefLabel "preferred, enhanced voting, redeemable, participating, registered share"@en-us .
rdf:type skos:Concept;
rdfs:isDefinedBy ;
skos:broader , , , , , ;
skos:definition "preferred share that confers less than one vote per share, may be exchanged for securities of another issuer, provides a periodic stated income, dividends not paid in any year accumulate, and participates with common shareholders in further dividend and capital distributions, and is registered";
skos:inScheme fibo-skos:ClassConcepts;
skos:prefLabel "preferred, restricted voting, exchangeable, cumulative participating, registered share"@en-us .
rdf:type skos:Concept;
rdfs:isDefinedBy Analytics:FinitePopulation;
skos:definition "population for which it is possible to count its units";
skos:inScheme fibo-skos:ClassConcepts;
skos:prefLabel "finite population";
cmns-av:adaptedFrom "http://stats.oecd.org/glossary/detail.asp?ID=3649"^^xsd:anyURI;
cmns-av:explanatoryNote "In statistics, a population is a set of similar items or events of interest for some question or experiment. In other words, a population is the complete group of units to which survey results are to apply. (These units may be persons, animals, objects, businesses, trips, etc.). See http://www.statcan.gc.ca/edu/power-pouvoir/glossary-glossaire/5214842-eng.htm#p." .
rdf:type skos:Concept;
rdfs:isDefinedBy SecuritiesIssuance:Prospectus;
skos:broader ;
skos:definition "formal, written offering document to sell securities that provides the facts an investor needs to make an informed investment decision";
skos:inScheme fibo-skos:ClassConcepts;
skos:prefLabel "prospectus";
cmns-av:adaptedFrom "The Securities Act of 1933, as amended 5 April 2012, see http://www.sec.gov/about/laws/sa33.pdf" , "Barron's Dictionary of Finance and Investment Terms, Ninth Edition, 2014.";
cmns-av:explanatoryNote "In the United States, a prospectus may be a formal legal document, required by and filed with the Securities and Exchange Commission, if it provides details about an investment offering for sale to the public." , "A prospectus may specify the facts about an offering of securities, mutual funds, or limited partnerships for investments in oil, gas, equipment leasing, or other kinds of limited partnerships." .
rdf:type skos:Concept;
rdfs:isDefinedBy Publishers:Publisher;
skos:definition "role of person(s) or organization(s) responsible for the printing or distribution of an item, whether in digital or print (physical) form";
skos:inScheme fibo-skos:ClassConcepts;
skos:prefLabel "publisher";
cmns-av:adaptedFrom "ISO 10161-1:2014(en), Information and documentation - Open Systems Interconnection - Interlibrary Loan Application Protocol Specification - Part 1: Protocol specification";
cmns-av:explanatoryNote "Publishers may also include banks, government agencies and the like." .
rdf:type skos:Concept;
rdfs:isDefinedBy ;
skos:broader ;
skos:definition "warrant that gives the holder the right (but not the obligation) to buy (or sometimes sell) an underlying asset under non-standard or complex conditions, often involving additional features not found in a plain vanilla (standard) warrant"@en;
skos:inScheme fibo-skos:ClassConcepts;
skos:prefLabel "exotic warrant"@en;
cmns-av:explanatoryNote "Features of an exotic warrant may include (1) non-standard payoffs, such as path-dependent or condition-based payouts, (2) variations in the underlying asset(s), which may include equities, indices, currencies, interest rates, baskets of assets, etc., and (3) embedded optionality in terms of features such as barriers, lookbacks, digitals, or dual-currency terms."@en , "Exotic warrants may be created by investment banks as part of structured products to meet specific investor needs. They are often identified with an 'X' in their English stock short name."@en .
rdf:type skos:Concept;
rdfs:isDefinedBy ;
dct:source "Diversified Community Investment Fund, available at https://www.nc3now.org/uploads/1/4/0/1/140134350/dcif_overview.pdf."@en;
skos:broader ;
skos:definition "community investment fund that invests primarily in real estate but can also invest in any local business or project, and can do so with investment capital raised publicly from within the fund's own community, including community investors"@en;
skos:inScheme fibo-skos:ClassConcepts;
skos:prefLabel "diversified community investment fund"@en;
cmns-av:abbreviation "DCIF"@en;
cmns-av:explanatoryNote "A Diversified Community Investment Fund (DCIF) is a specialized community-scale investment vehicle structured to both support local development and comply with U.S. securities laws - particularly the Investment Company Act of 1940 (the 'ICA'). This type of fund must meet two requirements: (1) its primary business is investing in real estate, rather than securities (e.g., stock) issued by other companies; and (2) real estate and other non-securities assets must comprise at least 60% of the fund's assets. The DCIF structure is intentionally calibrated to circumvent classification as an investment company - which would trigger certain SEC registration and disclosure requirements. Under the ICA, if a fund is 'primarily engaged in ... investing ... in securities,' it must register as an investment company. By meeting the 60/40 real estate-to-business allocation, the DCIF qualifies instead as a real estate fund, avoiding that designation."@en .
rdf:type skos:Concept;
rdfs:isDefinedBy ;
skos:definition "identifies the trust over which a trustee has some measure of control";
skos:inScheme fibo-skos:PropertyConcepts;
skos:prefLabel "is trustee of";
fibo-skos:domainRelated ;
fibo-skos:rangeRelated .
rdf:type skos:Concept;
rdfs:isDefinedBy Analytics:hasRelativeComparativeDate;
skos:definition "specifies a date against which the value of a scoped measure is compared (e.g., one month prior, three months prior, etc., and typically against a prior release or average over prior releases)";
skos:inScheme fibo-skos:PropertyConcepts;
skos:prefLabel "has relative comparative date";
fibo-skos:rangeRelated .
rdf:type skos:Concept;
rdfs:isDefinedBy ;
skos:broader , , , , ;
skos:definition "preferred share that confers zero votes per share, may be redeemed at the option of the issuer and/or of the shareholder, provides a periodic stated income, dividends not paid in any year accumulate, and participates with common shareholders in further dividend and capital distributions, and is registered";
skos:inScheme fibo-skos:ClassConcepts;
skos:prefLabel "preferred, non-voting, redeemable, cumulative participating, registered share"@en-us .
rdf:type skos:Concept;
rdfs:isDefinedBy EquityInstruments:NonParticipatingPreferredShare;
skos:broader ;
skos:definition "preferred share that is not a participating preferred share";
skos:inScheme fibo-skos:ClassConcepts;
skos:prefLabel "non-participating preferred share" .
rdf:type skos:Concept;
rdfs:isDefinedBy ;
skos:broader ;
skos:definition "collar that consists of a covered call and protective put"@en;
skos:inScheme fibo-skos:ClassConcepts;
skos:prefLabel "protective collar"@en;
cmns-av:explanatoryNote "A protective collar consists of a long position in the underlying security, a put option purchased to hedge the downside risk on a stock, a call option written on the stock to finance the put purchase."@en .
rdf:type skos:Concept;
rdfs:isDefinedBy ;
skos:broader , , , , ;
skos:definition "common share that confers multiple votes per share, is not restricted from a sales / transfer perspective, is fully paid and is registered";
skos:inScheme fibo-skos:ClassConcepts;
skos:prefLabel "common, enhanced voting, unrestricted, fully-paid, registered share"@en-us .
rdf:type skos:Concept;
rdfs:isDefinedBy LEIEntities:RelationshipPeriodQualifier;
skos:definition "a classifier that qualifies something about the reporting period specified, such as that the date period reflects an accounting or document filing period";
skos:inScheme fibo-skos:ClassConcepts;
skos:prefLabel "relationship period qualifier";
cmns-av:adaptedFrom "GLEIF Level 2 Relationship Record (RR) Common Data Format (CDF), see https://www.gleif.org/en/about-lei/common-data-file-format/relationship-record-cdf-format#" .
rdf:type skos:Concept;
rdfs:isDefinedBy ;
skos:broader ;
skos:definition "negotiable commodity including offset credits"@en;
skos:inScheme fibo-skos:ClassConcepts;
skos:prefLabel "environmental resource"@en;
cmns-av:adaptedFrom "ISO 10962, Securities and related financial instruments - Classification of financial instruments (CFI) code, Fourth Edition, 2019-10"@en .
rdf:type skos:Concept;
rdfs:isDefinedBy ;
skos:definition "date and time at which a report was issued"@en;
skos:inScheme fibo-skos:PropertyConcepts;
skos:prefLabel "has report date time"@en;
fibo-skos:rangeRelated DatesAndTimes:DateTime .
rdf:type skos:Concept;
rdfs:isDefinedBy ;
skos:definition "role of the party responsible for managing the operational, accounting, and compliance functions of an investment fund"@en;
skos:inScheme fibo-skos:ClassConcepts;
skos:prefLabel "fund administrator"@en;
cmns-av:explanatoryNote "A fund administrator performs administrative tasks on behalf of an investment fund, including net asset value (NAV) calculation, financial reporting, investor servicing, and regulatory compliance. The role supports operational efficiency and transparency, enabling fund managers to focus on investment strategy."@en .
rdf:type skos:Concept;
rdfs:isDefinedBy ;
skos:definition "links a credit card to either: (1) magnetic-stripe data, or (2) printed security features that are used to protect data integrity and limit alteration, counterfeiting and fraud generally";
skos:inScheme fibo-skos:PropertyConcepts;
skos:prefLabel "has card verification code";
fibo-skos:domainRelated ;
fibo-skos:rangeRelated .
rdf:type skos:Concept;
rdfs:isDefinedBy Contracts:hasBeneficiary;
skos:broader ;
skos:definition "party that receives some benefit or advantage or profits from something as specified in the agreement";
skos:inScheme fibo-skos:PropertyConcepts;
skos:prefLabel "has beneficiary"@en;
fibo-skos:rangeRelated .
rdf:type skos:Concept;
rdfs:isDefinedBy ;
skos:broader ;
skos:definition "person whose age is greater than the minimum legal working age specified in a jurisdiction in which they work";
skos:inScheme fibo-skos:ClassConcepts;
skos:prefLabel "legal working age person" .
rdf:type skos:Concept;
rdfs:isDefinedBy ;
skos:broader , , , , , ;
skos:definition "preferred share that confers exactly one vote per share, has no fixed maturity date, provides a periodic stated income, and is registered";
skos:inScheme fibo-skos:ClassConcepts;
skos:prefLabel "preferred, voting, perpetual, fixed income, registered share"@en-us .
rdf:type skos:Concept;
rdfs:isDefinedBy CurrencyAmount:UnitOfAccountIdentifier;
skos:definition "sequence of characters that can be used to uniquely identify a nominal monetary unit";
skos:inScheme fibo-skos:ClassConcepts;
skos:prefLabel "unit of account identifier" .
rdf:type skos:Concept;
rdfs:isDefinedBy ;
skos:broader ;
skos:definition "statistical universe consisting of specific goods and/or services designed for the purposes of supporting surveys such as those used as the basis for price indices";
skos:inScheme fibo-skos:ClassConcepts;
skos:prefLabel "fixed basket population";
cmns-av:adaptedFrom "https://www.imf.org/external/pubs/ft/ppi/2010/manual/ppi.pdf"^^xsd:anyURI;
cmns-av:synonym "goods and services population" , "goods and/or services population" .
rdf:type skos:Concept;
rdfs:isDefinedBy BusinessRegistries:BusinessRegisterIdentifier;
skos:definition "identifier that uniquely identifies a business register, such as a register identified by the Global Legal Entity Identifier Foundation (GLEIF) registration authorities list";
skos:inScheme fibo-skos:ClassConcepts;
skos:prefLabel "business register identifier";
cmns-av:adaptedFrom "https://www.gleif.org/en/about-lei/gleif-registration-authorities-list"^^xsd:anyURI .
rdf:type skos:Concept;
rdfs:isDefinedBy Addresses:StreetAddress;
skos:broader ;
skos:definition "index to a location that consists of a primary address number, predirectional, street name, suffix, postdirectional, and an optional secondary unit";
skos:inScheme fibo-skos:ClassConcepts;
skos:prefLabel "street address" .
rdf:type skos:Concept;
rdfs:isDefinedBy FinancialServicesEntities:UnitInvestmentTrust;
skos:broader ;
skos:definition "investment company which (a) is organized under a trust indenture, contract of custodianship or agency, or similar instrument, (b) does not have a board of directors, and (c) issues only redeemable securities, each of which represents an undivided interest in a unit of specified securities; but does not include a voting trust";
skos:inScheme fibo-skos:ClassConcepts;
skos:prefLabel "unit investment trust";
fibo-fnd-utl-av:definitionOrigin
"Section 4, definition of investment companies, Investment Company Act of 1940 as amended and approved as of 3 January 2012, see https://www.sec.gov/about/laws/ica40.pdf";
cmns-av:abbreviation "UIT";
cmns-av:synonym "unit investment company" .
rdf:type skos:Concept;
rdfs:isDefinedBy ;
skos:broader , ;
skos:definition "futures contract whose underlying asset is at least one debt instrument"@en;
skos:inScheme fibo-skos:ClassConcepts;
skos:prefLabel "debt instrument future"@en;
cmns-av:adaptedFrom "ISO 10962, Securities and related financial instruments - Classification of financial instruments (CFI) code, Fourth Edition, October 2019"@en .
rdf:type skos:Concept;
rdfs:isDefinedBy ;
skos:broader ;
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";
skos:inScheme fibo-skos:ClassConcepts;
skos:prefLabel "sole proprietor";
cmns-av:explanatoryNote "A sole proprietor has unlimited liability with respect to any business debts.";
cmns-av:synonym "sole trader" , "sole owner" .
rdf:type skos:Concept;
rdfs:isDefinedBy EquityInstruments:SoftRetractablePreferredShare;
skos:broader ;
skos:definition "retractable preferred share whose retraction value may be paid in cash or in an equal value of common stock of the issuer, at the option of the issuer";
skos:inScheme fibo-skos:ClassConcepts;
skos:prefLabel "soft retractable preferred share" .
rdf:type skos:Concept;
rdfs:isDefinedBy ;
skos:broader ;
skos:definition "global depositary receipt that represents the purchase, or ownership, of foreign assets which are deposited in a Luxembourg-based account"@en;
skos:inScheme fibo-skos:ClassConcepts;
skos:prefLabel "Luxembourg depositary receipt"@en;
cmns-av:abbreviation "LDR"@en;
cmns-av:explanatoryNote "A Luxembourg Depositary Receipt (LDR) is a certificate which represents the purchase, or ownership, of foreign assets which are deposited in a Luxembourg-based account. An LDR functions in much the same way as a global depositary receipt (GDR). LDRs may represent ownership of either an underlying number of shares or a notional amount of bonds."@en .
rdf:type skos:Concept;
rdfs:isDefinedBy Markets:MarketCategoryClassifier;
skos:definition "classifier representing the controlled vocabulary that delineates the nature of the exchange or data reporting services provider where possible";
skos:inScheme fibo-skos:ClassConcepts;
skos:prefLabel "market category classifier";
skos:scopeNote "As of October 2022, the controlled vocabulary includes two codes that are not semantically useful, namely 'not specified', or NSPD, and 'other', or OTHR. These are included for the sake of completeness but ignored with respect to how the exchange or market is classified. If something has one of these two codes as a market category, they will be classified either as an operating-level or segment-level marketas appropriate with no other distinction in terms of how they are instantiated.";
cmns-av:adaptedFrom "https://www.iso20022.org/sites/default/files/2021-12/ISO10383_MIC_Release_2_0_Factsheet.pdf" .
rdf:type skos:Concept;
rdfs:isDefinedBy ;
skos:broader ;
skos:definition "principal repayment terms related to payment of the loan prior to maturity"@en;
skos:inScheme fibo-skos:ClassConcepts;
skos:prefLabel "pre-payment terms"@en;
cmns-av:explanatoryNote "Prepayment may or may not involve refinancing with the same lender. Prepayment terms include any prepayment penalty period, penalty amount and whether or not there is provision for waiver of the penalty, and any conditions related to making additional payments or payments over and above the expected installment payment over the lifetime of the loan."@en .
rdf:type skos:Concept;
rdfs:isDefinedBy ;
skos:definition "date on which a request was made"@en;
skos:inScheme fibo-skos:PropertyConcepts;
skos:prefLabel "has request date"@en;
fibo-skos:rangeRelated DatesAndTimes:ExplicitDate .
rdf:type skos:Concept;
rdfs:isDefinedBy ;
skos:broader ;
skos:definition "indicates the party that retains rights in the asset they own in a beneficial ownership situation";
skos:inScheme fibo-skos:PropertyConcepts;
skos:prefLabel "has beneficial owner";
fibo-skos:domainRelated ;
fibo-skos:rangeRelated .
rdf:type skos:Concept;
rdfs:isDefinedBy Markets:DesignatedContractMarket;
skos:broader ;
skos:definition "exchange, trading system, or platform that enables listing for trading futures or option contracts based on any underlying commodity, index or instrument";
skos:inScheme fibo-skos:ClassConcepts;
skos:prefLabel "designated contract market";
cmns-av:abbreviation "DCM";
cmns-av:adaptedFrom "http://www.cftc.gov/IndustryOversight/TradingOrganizations/DCMs/index.htm"^^xsd:anyURI , "https://www.iso20022.org/sites/default/files/2021-12/ISO10383_MIC_Release_2_0_Factsheet.pdf" .
rdf:type skos:Concept;
rdfs:isDefinedBy ;
skos:broader ;
skos:definition "estimated value of some asset as of a given point in time";
skos:inScheme fibo-skos:ClassConcepts;
skos:prefLabel "appraised value" .
rdf:type skos:Concept;
rdfs:isDefinedBy ;
skos:broader ;
skos:definition "call option in which the seller (investor) owns an equivalent amount of the underlying security"@en;
skos:inScheme fibo-skos:ClassConcepts;
skos:prefLabel "covered call"@en .
rdf:type skos:Concept;
rdfs:isDefinedBy ;
skos:broader ;
skos:definition "commitment whereby something is formally assured if a party with primary liability fails to perform";
skos:inScheme fibo-skos:ClassConcepts;
skos:prefLabel "guaranty";
cmns-av:adaptedFrom "Barron's Dictionary of Business and Economics Terms, Fifth Edition, 2012";
cmns-av:explanatoryNote "The commitment may cover a debt, cash flows on a debt instrument (such as interest payments), or performance of some obligation." .
rdf:type skos:Concept;
rdfs:isDefinedBy ;
skos:broader ;
skos:definition "cashflow expression specifying the arguments required to calculate the best projected price at which the lookback option may be exercised"@en;
skos:inScheme fibo-skos:ClassConcepts;
skos:prefLabel "floating lookback strike expression"@en .
rdf:type skos:Concept;
rdfs:isDefinedBy ;
skos:broader ;
skos:definition "contract that establishes a new corporation or, when amended, adjusts the legal basis for the corporation, and outlines basic information about the corporation, including the type of business, and a description of the business' operational characteristics";
skos:inScheme fibo-skos:ClassConcepts;
skos:prefLabel "articles of incorporation";
cmns-av:synonym "articles of association" .
rdf:type skos:Concept;
rdfs:isDefinedBy ;
skos:broader , ;
skos:definition "repayment event involving payment of a bond's principal amount at maturity or when it is called";
skos:inScheme fibo-skos:ClassConcepts;
skos:prefLabel "redemption payment" .
rdf:type skos:Concept;
rdfs:isDefinedBy ;
skos:definition "indicates the minimum (lower boundary) of the total value of the underlying collateral, either at issuance or as of some point in time, at which point a given tranche becomes liable for losses";
skos:inScheme fibo-skos:PropertyConcepts;
skos:prefLabel "has attachment point";
fibo-skos:rangeRelated ;
cmns-av:explanatoryNote "When it is said that a tranche becomes 'liable for losses,' it means that the tranche starts to absorb or incur financial losses due to defaults or impairments in the underlying assets. This is based on the contractual agreements and the structuring of the CDO, which dictate the order in which losses are allocated to different tranches. Note that the notion of 'liability for loss' is in a financial or econonmic sense rather than a legal sense."@en .
rdf:type skos:Concept;
rdfs:isDefinedBy USRegulatoryAgencies:ABAIINRegistryEntry;
skos:definition "an entry in the ABA IIN registry, a repository of financial institution characteristics collected by the ABA for those institutions to which they issue IINs";
skos:inScheme fibo-skos:ClassConcepts;
skos:prefLabel "ABA IIN registry entry" .
rdf:type skos:Concept;
rdfs:isDefinedBy ;
skos:definition "specifies a geographic region included in an environmental or sustainability assessment, which may cover a specific site, facility, region, or the global operations of a company or project";
skos:inScheme fibo-skos:PropertyConcepts;
skos:prefLabel "has spatial boundary";
fibo-skos:rangeRelated Locations:GeographicRegion .
rdf:type skos:Concept;
rdfs:isDefinedBy OwnershipParties:hasDirectOwningEntity;
skos:definition "relates a formal organization to a direct legal person / owner";
skos:inScheme fibo-skos:PropertyConcepts;
skos:prefLabel "has direct owning entity" .
rdf:type skos:Concept;
rdfs:isDefinedBy SecuritiesListings:isListedVia;
skos:definition "identifies the service responsible for listing the security";
skos:inScheme fibo-skos:PropertyConcepts;
skos:prefLabel "is listed via";
fibo-skos:domainRelated ;
fibo-skos:rangeRelated .
rdf:type skos:Concept;
rdfs:isDefinedBy ;
skos:broader , ;
skos:definition "swap party that receives payments for a given leg of the transaction as defined in the contract";
skos:inScheme fibo-skos:ClassConcepts;
skos:prefLabel "swap receiving party" .
rdf:type skos:Concept;
rdfs:isDefinedBy ;
skos:broader , ;
skos:definition "participation certificate whose payout is conditional: should the barrier never be breached, the nominal price plus coupon is paid at redemption; if the barrier is breached the product changes into a reverse convertible"@en;
skos:inScheme fibo-skos:ClassConcepts;
skos:note "Due to the barrier, the probability of maximum redemption is higher; the coupon, however, is smaller than for a reverse convertible. It has reduced risk compared to a direct investment into the underlying asset(s). With higher risk levels, multiple underlying assets (worst-of) allow for higher coupons or lower barriers; limited profit potential (Cap)."@en;
skos:prefLabel "barrier reverse convertible certificate"@en;
cmns-av:adaptedFrom "ISO 10962, Securities and related financial instruments - Classification of financial instruments (CFI) code, Fifth edition, 2021-06-15, clause 6.4.8"@en .
rdf:type skos:Concept;
rdfs:isDefinedBy Debt:CreditFacility;
skos:broader ;
skos:definition "credit agreement that allows the borrower to periodically take out money over an extended period of time rather than reapplying for a loan every time they need funds"@en;
skos:inScheme fibo-skos:ClassConcepts;
skos:prefLabel "credit facility"@en;
cmns-av:explanatoryNote "Credit facilities include revolving loans/lines of credit, committed facilities, letters of credit, and most retail credit accounts. They may define sub-facilities to which the lender is prepared to commit for specific purposes."@en;
cmns-av:synonym "master commitment"@en .
rdf:type skos:Concept;
rdfs:isDefinedBy ;
skos:broader , ;
skos:definition "bond that gives the holder the right to convert the bond into a fixed number of shares (conversion ratio) if the equity price rises above a specified level (strike price)";
skos:inScheme fibo-skos:ClassConcepts;
skos:prefLabel "convertible bond";
cmns-av:explanatoryNote "If the equity price remains below the strike price throughout the term of the bond it matures and is redeemed like a regular bond. The conversion ratio and strike price are usually set when the convertible bond is issued." .
rdf:type skos:Concept;
rdfs:isDefinedBy ;
skos:broader ;
skos:definition "objective that reflects the strategic goals and direction of a business within a time frame and available resources";
skos:inScheme fibo-skos:ClassConcepts;
skos:prefLabel "business objective";
cmns-av:explanatoryNote "Business objectives allow an organization to define its goals and direction. A company uses strategy and tactics at every level of its operation to achieve its objectives. These define the way a company allocates its resources and the strengths, weaknesses and opportunities it may have. Companies usually do not alter their objectives once they are implemented, unless changes in circumstances arise. Setting a clear course for the organization is key to its success." , "In general, objectives are more specific and easier to measure than goals. Objectives are basic tools that underlie all planning and strategic activities. They serve as the basis for creating policy and evaluating performance. Some examples of business objectives include minimizing expenses, expanding internationally, or making a profit." .
rdf:type skos:Concept;
rdfs:isDefinedBy BusinessDates:DayOfWeek;
skos:broader ;
skos:definition "specific, recurring day of the week";
skos:inScheme fibo-skos:ClassConcepts;
skos:prefLabel "day of the week" .
rdf:type skos:Concept;
rdfs:isDefinedBy ControlParties:isBasedOnInvestmentEquity;
skos:broader ;
skos:definition "indicates investment-based de facto control, which is is based on the holding of some investment equity by some party";
skos:inScheme fibo-skos:PropertyConcepts;
skos:prefLabel "is based on investment equity";
fibo-skos:domainRelated ;
fibo-skos:rangeRelated .
rdf:type skos:Concept;
rdfs:isDefinedBy Debt:hasDenomination;
skos:broader ;
skos:definition "the face value of currency units, coins, or securities";
skos:inScheme fibo-skos:PropertyConcepts;
skos:prefLabel "has denomination";
fibo-skos:rangeRelated .
rdf:type skos:Concept;
rdfs:isDefinedBy LEIEntities:isDirectlyConsolidatedBy;
skos:broader