@prefix : .
@prefix wgs: .
@prefix owl: .
@prefix gn: .
@prefix xsd: .
@prefix skos: .
@prefix rdfs: .
@prefix ldc: .
@prefix rdf: .
@prefix ldp: .
@prefix ldr: .
@prefix foaf: .
@prefix dc: .
ldr:aritlceType_ADMRUL2100000117540_0015_00
a skos:Concept ;
ldp:articleContent "제15조(대여금등의 평가) 대여금은 전액 겸업자산으로 평가한다. 다만, 종업원에 대한 주택자금과 우리사주조합에 대여한 것은 제외한다."@ko ;
ldp:articleName "대여금등의 평가"@ko ;
ldp:enforceDate "2018-03-13"^^xsd:dateTime ;
ldp:hasDivisionCategory ldr:divisionType_2100000117540_00000200000000000000 ;
dc:title "대여금등의 평가"@ko ;
skos:broader ldr:articleType ;
skos:broaderTransitive ldr:koreanLegislationClassification_ordinance , ldr:koreanLegislationClassification_legislation , ldr:koreanLegislationClassification_administrativeRule , ldr:koreanLegislationClassification_schoolPublicRules , ldr:articleType .