@prefix : .
@prefix wgs: .
@prefix owl: .
@prefix gn: .
@prefix xsd: .
@prefix skos: .
@prefix ldc: .
@prefix rdfs: .
@prefix rdf: .
@prefix ldp: .
@prefix ldr: .
@prefix foaf: .
@prefix dc: .
ldr:aritlceType_ADMRUL2100000117540_0014_00
a skos:Concept ;
ldp:articleContent "제14조(가지급금의 평가) 가지급금은 급여선급인 경우에만 당해 임직원의 1월급여액 범위내에서 인정하고 이를 초과하는 금액에 대하여는 부실자산으로 평가한다."@ko ;
ldp:articleName "가지급금의 평가"@ko ;
ldp:enforceDate "2018-03-13"^^xsd:dateTime ;
ldp:hasDivisionCategory ldr:divisionType_2100000117540_00000200000000000000 ;
dc:title "가지급금의 평가"@ko ;
skos:broader ldr:articleType ;
skos:broaderTransitive ldr:koreanLegislationClassification_schoolPublicRules , ldr:koreanLegislationClassification_administrativeRule , ldr:koreanLegislationClassification_legislation , ldr:articleType , ldr:koreanLegislationClassification_ordinance .