@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:Q703087 rdfs:label "حساب المخصص"@ar,
        "адлічэньні"@be-tarask,
        "provisió"@ca,
        "Hensættelse"@da,
        "Rückstellung"@de,
        "πρόβλεψη"@el,
        "provision"@en,
        "provisión"@es,
        "provision"@fr,
        "הפרשה (חשבונאות)"@he,
        "pwovizyon"@ht,
        "céltartalék"@hu,
        "accantonamento"@it,
        "Atidėjiniai"@lt,
        "peruntukan"@ms,
        "voorzieningen"@nl,
        "Rezerwy na zobowiązania"@pl,
        "Provisão (contabilidade)"@pt,
        "provizion"@ro,
        "provizija"@sl,
        "provizija"@sr,
        "Provision"@sv,
        "撥備"@zh,
        "拨备"@zh-hans,
        "撥備"@zh-hant,
        "撥備"@zh-hk ;
    schema1:dateModified "2026-08-05T17:30:10+00:00"^^xsd:dateTime ;
    schema1:description "schofkopfa"@bar,
        "compte que registra un passiu actual d'una entitat"@ca,
        "Schulden, die ungewiss sind, aber erwartet werden"@de,
        "account which records a present liability of an entity"@en,
        "cuenta que registra un pasivo presente de una entidad"@es,
        "passif comptable dont l'échéance ou le montant n'est pas fixé de façon précise"@fr,
        "provision"@hi,
        "lèw al achte machandiz tankou manje, vètman , bwason"@ht,
        "passività contabile la cui scadenza o importo non sono fissati con precisione"@it,
        "boekhouden"@nl,
        "cont care înregistrează o datorie contabilă curentă a unei entități a cărei dată de scadență sau sumă nu este fixă cu precizie"@ro,
        "ekonomisk term"@sv ;
    schema1:version 2527704753 ;
    wikibase:identifiers 6 ;
    wikibase:sitelinks 15 ;
    wikibase:statements 10 ;
    skos:altLabel "забесьпячэньне"@be-tarask,
        "рэзэрвы на абавязнасьці"@be-tarask,
        "Accruals"@de,
        "Aufwandsrückstellung"@de,
        "Aufwandsrückstellungen"@de,
        "Rueckstellung"@de,
        "Rückstellungen"@de,
        "Schuldrückstellung"@de,
        "provision comptable"@fr,
        "הפרשה (ניהול כספים)"@he,
        "bekalan"@ms,
        "runcit"@ms,
        "provizion contabil"@ro ;
    p:P13591 wds:Q703087-4EFDC22F-D772-41F4-BF00-8E14841B620D ;
    p:P1889 wds:Q703087-18d84880-435a-27c7-9dc7-f376261fee17,
        wds:Q703087-cf9b46cc-4fb5-495a-df8c-427eb18e2538,
        wds:Q703087-fa7ab64e-47b1-12c4-71a4-360d6eccf4f8 ;
    p:P227 wds:Q703087-1C568656-9A33-4485-83CC-BE7ECD598340 ;
    p:P279 wds:Q703087-f2b8cdc8-449d-8742-cccb-66516c2072f7 ;
    p:P3417 wds:Q703087-eb55e28a-4a35-1835-2457-987ab16833f3 ;
    p:P3911 wds:Q703087-49E0B00A-EACE-48AD-A7D9-D982BA6274BD ;
    p:P5437 wds:Q703087-BAFCB027-DA6F-4ED5-A799-E66A107EC6CC ;
    p:P646 wds:Q703087-2B3B5260-C0E1-4A56-B37C-B35F7D7CC658 ;
    wdtn:P227 <https://d-nb.info/gnd/4050856-0> ;
    wdtn:P3911 <http://zbw.eu/stw/descriptor/12297-5> ;
    wdtn:P5437 <http://eurovoc.europa.eu/3446> ;
    wdt:P13591 "concept/a7e384ba-3c29-4a4c-b2d5-816fab5f09d4" ;
    wdt:P1889 wd:Q136673476,
        wd:Q1509347,
        wd:Q7252718 ;
    wdt:P227 "4050856-0" ;
    wdt:P279 wd:Q546972 ;
    wdt:P3417 "Provision-accounting" ;
    wdt:P3911 "12297-5" ;
    wdt:P5437 "3446" ;
    wdt:P646 "/m/027n24d" .