<http://lod.law.go.kr/resource/divisionType_2100000029461_00000300000000000000> <http://www.w3.org/2004/02/skos/core#broaderTransitive> <http://lod.law.go.kr/resource/divisionType> .
<http://lod.law.go.kr/resource/divisionType_2100000029461_00000300000000000000> <http://lod.law.go.kr/property/divisionName> "결산"@ko .
<http://lod.law.go.kr/resource/divisionType_2100000029461_00000300000000000000> <http://lod.law.go.kr/property/divisionName> "결산승인 및 보고"@ko .
<http://lod.law.go.kr/resource/divisionType_2100000029461_00000300000000000000> <http://www.w3.org/2000/01/rdf-schema#label> "편3장절관" .
<http://lod.law.go.kr/resource/divisionType_2100000029461_00000300000000000000> <http://lod.law.go.kr/property/divisionName> "가결산"@ko .
<http://lod.law.go.kr/resource/divisionType_2100000029461_00000300000000000000> <http://lod.law.go.kr/property/divisionName> "결산정리"@ko .
<http://lod.law.go.kr/resource/divisionType_2100000029461_00000300000000000000> <http://www.w3.org/2004/02/skos/core#broaderTransitive> <http://lod.law.go.kr/resource/koreanLegislationClassification_administrativeRule> .
<http://lod.law.go.kr/resource/divisionType_2100000029461_00000300000000000000> <http://www.w3.org/2004/02/skos/core#broader> <http://lod.law.go.kr/resource/divisionType> .
<http://lod.law.go.kr/resource/divisionType_2100000029461_00000300000000000000> <http://lod.law.go.kr/property/divisionName> "당기순손익의 처리"@ko .
<http://lod.law.go.kr/resource/divisionType_2100000029461_00000300000000000000> <http://www.w3.org/2004/02/skos/core#broaderTransitive> <http://lod.law.go.kr/resource/koreanLegislationClassification_legislation> .
<http://lod.law.go.kr/resource/divisionType_2100000029461_00000300000000000000> <http://lod.law.go.kr/property/divisionCode> "00000300000000000000"^^<http://www.w3.org/2001/XMLSchema#integer> .
<http://lod.law.go.kr/resource/divisionType_2100000029461_00000300000000000000> <http://www.w3.org/2004/02/skos/core#broaderTransitive> <http://lod.law.go.kr/resource/koreanLegislationClassification_ordinance> .
<http://lod.law.go.kr/resource/divisionType_2100000029461_00000300000000000000> <http://lod.law.go.kr/property/divisionName> "결산원칙"@ko .