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@prefix gn: .
@prefix xsd: .
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@prefix rdfs: .
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ldr:aritlceType_ADMRUL2000000022226_0020_00
a skos:Concept ;
ldp:articleContent "제20조(자본잉여금) ① ‘자본잉여금’이란 주주와의 자본거래에서 발생하여 자본을 증가시키는 잉여금을 말한다. \n ② 자본잉여금에는 주식발행초과금, 자기주식처분이익과 감자차익 등이 포함된다."@ko ;
ldp:articleName "자본잉여금"@ko ;
ldp:enforceDate "2014-01-01"^^xsd:dateTime ;
ldp:hasDivisionCategory ldr:divisionType_2000000022226_00000200000000000000 ;
dc:title "자본잉여금"@ko ;
skos:broader ldr:articleType ;
skos:broaderTransitive ldr:koreanLegislationClassification_ordinance , ldr:koreanLegislationClassification_legislation , ldr:koreanLegislationClassification_administrativeRule , ldr:koreanLegislationClassification_schoolPublicRules , ldr:articleType .