@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_0022_00 a skos:Concept ; ldp:articleContent "제22조(부채의 평가) 부채의 발생사유를 충분히 검토하고 자산 및 자본과 비교·관련시켜 부외부채 유무를 면밀히 검토하여 총부채를 평가하여야 한다."@ko ; ldp:articleName "부채의 평가"@ko ; ldp:enforceDate "2018-03-13"^^xsd:dateTime ; ldp:hasDivisionCategory ldr:divisionType_2100000117540_00000200000000000000 ; dc:title "부채의 평가"@ko ; skos:broader ldr:articleType ; skos:broaderTransitive ldr:koreanLegislationClassification_administrativeRule , ldr:koreanLegislationClassification_legislation , ldr:articleType , ldr:koreanLegislationClassification_ordinance , ldr:koreanLegislationClassification_schoolPublicRules .