@prefix p: <http://www.wikidata.org/prop/> .
@prefix rdfs: <http://www.w3.org/2000/01/rdf-schema#> .
@prefix schema1: <http://schema.org/> .
@prefix skos: <http://www.w3.org/2004/02/skos/core#> .
@prefix wd: <http://www.wikidata.org/entity/> .
@prefix wds: <http://www.wikidata.org/entity/statement/> .
@prefix wdt: <http://www.wikidata.org/prop/direct/> .
@prefix wdtn: <http://www.wikidata.org/prop/direct-normalized/> .
@prefix wikibase: <http://wikiba.se/ontology#> .
@prefix xsd: <http://www.w3.org/2001/XMLSchema#> .

wd:Q5284043 rdfs:label "eliminació de dividends"@ca,
        "cum/ex-handel"@da,
        "Dividendenstripping"@de,
        "dividend stripping"@en,
        "eliminación de dividendos"@es,
        "arbitrage de dividendes"@fr,
        "dividend stripping"@it,
        "Dividendstrippen"@nl ;
    schema1:dateModified "2026-09-18T18:53:49+00:00"^^xsd:dateTime ;
    schema1:description "missbräuchliche Steuererstattung aus Aktiengeschäften"@de,
        "form of tax avoidance"@en,
        "technique financière de fraude fiscale"@fr,
        "term uit de effectenhandel"@nl ;
    schema1:version 2547525342 ;
    wikibase:identifiers 5 ;
    wikibase:sitelinks 4 ;
    wikibase:statements 19 ;
    skos:altLabel "Cum-Cum-Geschäfte"@de,
        "Cum-Ex-Geschäfte"@de,
        "Dividendenarbitragegeschäfte"@de,
        "cum-ex-Trade"@de,
        "cum/ex-Geschäft"@de,
        "cum-ex trade"@en,
        "cum-ex trading"@en,
        "CumCum"@fr,
        "CumEx"@fr,
        "démembrement de dividende"@fr,
        "dépouillement de surplus"@fr,
        "dépouillement par dividendes"@fr,
        "fraude sur les dividendes"@fr ;
    p:P1001 wds:Q5284043-2581093b-4b57-5864-e7bd-ab62b9c35905,
        wds:Q5284043-4a21052b-4178-28d1-fc40-1b191d19fe55,
        wds:Q5284043-8d9ef448-450e-7887-9d72-b35363e0cb06 ;
    p:P1269 wds:Q5284043-5681b72c-4aa8-1482-91c8-36845a5085ff,
        wds:Q5284043-9e223a10-45db-a6cc-e6dd-d58205057af5,
        wds:Q5284043-bc155104-4727-07f5-624c-ab6d0d0bc9c5,
        wds:Q5284043-d0321e75-4f78-1deb-bbd4-ef7202e4c859,
        wds:Q5284043-d80351a2-4c27-615c-8e4d-ad1720264a30,
        wds:Q5284043-f29c4b1a-429f-5844-e0e8-c9c40ef0d596 ;
    p:P14717 wds:Q5284043-6F1A1257-A61E-43C7-BB02-DF9E0D2F22AB ;
    p:P1813 wds:Q5284043-5384f177-44fe-37ec-2e57-d370ad8a1814,
        wds:Q5284043-60419237-46dc-bb58-3eb6-ba1c0179536d ;
    p:P227 wds:Q5284043-4da0b0e2-42bd-9324-6bf9-e3c8eec17941 ;
    p:P279 wds:Q5284043-3e116c69-475e-8611-f1fb-43634ab62fe5,
        wds:Q5284043-a1afe434-4916-a261-8624-f1dd4f1725ca ;
    p:P31 wds:Q5284043-9e1ec700-4224-eddc-a997-d1ef4563cbb5 ;
    p:P6366 wds:Q5284043-874801DC-4F4C-4E86-B83E-322782AA2212 ;
    p:P646 wds:Q5284043-0c7b246f-4ed7-306a-18c6-fb25e6b7c82b ;
    p:P8313 wds:Q5284043-66027d58-4131-eec3-f664-ad65e759ece4 ;
    wdtn:P227 <https://d-nb.info/gnd/4671377-3> ;
    wdtn:P6366 <https://makg.org/entity/2776846602> ;
    wdt:P1001 wd:Q142,
        wd:Q183,
        wd:Q30 ;
    wdt:P1269 wd:Q1383264,
        wd:Q1445370,
        wd:Q181201,
        wd:Q26877728,
        wd:Q4461003,
        wd:Q883365 ;
    wdt:P14717 "Q5284043" ;
    wdt:P1813 "Cum-Cum"@de,
        "Cum-Ex"@de ;
    wdt:P227 "4671377-3" ;
    wdt:P279 wd:Q329303,
        wd:Q6502151 ;
    wdt:P31 wd:Q815823 ;
    wdt:P6366 "2776846602" ;
    wdt:P646 "/m/08wwgb" ;
    wdt:P8313 "Cum-Ex" .