https://w3id.org/jeswr/sectors/finance#

Prefix fin: · a gUFO-based ontology in the @jeswr Solid federation; imports the Solid Core.

⚠️ Experimental — AI-agent-generated (Claude Opus 4.8, @jeswr PSS agent); under active development, not production-hardened.

Other representations: Turtle · JSON-LD context · index

Terms (86)

TermLabelComment / definition
fin:accountClassaccount classThe fundamental accounting class (a coded fin:AccountClass value) of a ledger account.
fin:AccountClassAccount ClassThe top-level classification of a ledger account: asset / liability / equity / income / expense (the five fundamental accounting classes, whose normal debit/credit balance the double-entry rules follow). A coded value; members are skos:Concepts in fin:accountClassScheme.
fin:accountClassSchemeAccount class schemeThe five fundamental accounting classes for fin:accountClass.
fin:accountCodeaccount codeThe chart-of-accounts code of a ledger account (e.g. "1200").
fin:AccountCustodianAccount CustodianThe role of an agent that holds or controls a financial account's assets without necessarily owning them (a custodian bank).
fin:ActiveFinancialAccountActive Financial AccountThe phase of a financial account that is open and operable.
fin:allocatedallocatedThe amount of money planned/allocated to a budget envelope for the period. A sub-property of fin:hasMonetaryAmount narrowed to the envelope allocation.
fin:amountamountThe numeric value of a monetary amount.
fin:BalanceBalanceA point-in-time statement of the monetary amount standing on a financial account. A core:Record about the account, distinct from the account itself; use core:about for the account and core:timestamp for the as-of instant.
fin:BankBankA deposit-taking financial institution.
fin:BudgetBudgetA personal budget plan for a period — the envelope/zero-based budget an app like Actual Budget maintains. An information object aggregating its BudgetCategory envelopes (via core:hasPart) over a covered period (core:validFrom/core:validUntil).
fin:BudgetCategoryBudget CategoryAn envelope budgeting bucket within a Budget — a named category ("Groceries", "Rent") holding a planned allocation (fin:allocated, a MonetaryAmount) against which transactions are spent. An information object (the allocation record), distinct from the money itself. Its grouping/classification reuses skos:Concept (skos:broader for category groups); aligns to schema (alignments file).
fin:callAmountcall amountThe amount a capital-call notice draws down (a fin:MonetaryAmount node).
fin:calledToDatecalled to dateThe cumulative capital drawn down against a commitment so far (a fin:MonetaryAmount node).
fin:CardPaymentCard PaymentA payment initiated with a payment card.
fin:categoryConceptcategory conceptThe skos:Concept classifying this envelope (the reusable category taxonomy term — "Groceries", a child of a "Food" group via skos:broader). Reuses SKOS for the category hierarchy rather than minting a parallel category-tree vocabulary.
fin:class-assetAssetResources owned (normal debit balance).
fin:class-equityEquityResidual owners' interest (normal credit balance).
fin:class-expenseExpenseCosts incurred (normal debit balance).
fin:class-incomeIncomeRevenue earned (normal credit balance).
fin:class-liabilityLiabilityObligations owed (normal credit balance).
fin:ClosedFinancialAccountClosed Financial AccountThe phase of a financial account that has been terminated.
fin:CommitmentCommitmentA limited partner's standing commitment of capital to a fund: the committed amount (fin:commitmentAmount), how much has been drawn to date (fin:calledToDate) and the undrawn balance (fin:remainingCommitment), for a fund (fin:fund) and an LP (fin:limitedPartner). A core:Record of the LP↔fund commitment.
fin:commitmentAmountcommitment amountThe total capital a limited partner has committed to a fund (a fin:MonetaryAmount node).
fin:CounterpartyCounterpartyThe role of the agent on the far side of a transaction's money movement, played contingently and relationally for that transaction.
fin:CreditCreditThe credit side of a posting — increases liability/equity/income accounts, decreases asset/expense accounts.
fin:creditAccountcredit accountThe account credited (money arrives) by a transaction.
fin:CreditAccountCredit AccountAn account representing a credit facility or revolving credit line (a credit card or overdraft), where the holder owes the provider. Relevant to the EDMA lending use cases.
fin:currencycurrencyThe ISO 4217 alphabetic currency code (e.g. "GBP", "EUR", "USD") of a monetary amount.
fin:CurrentAccountCurrent AccountA transactional demand-deposit account (US: checking account).
fin:DebitDebitThe debit side of a posting — increases asset/expense accounts, decreases liability/equity/income accounts.
fin:debitAccountdebit accountThe account debited (money leaves) by a transaction.
fin:distributionAmountdistribution amountThe amount a distribution notice returns to a limited partner (a fin:MonetaryAmount node).
fin:entrySideentry sideThe side (fin:Debit or fin:Credit) a ledger entry posts on.
fin:EntrySideEntry SideThe side of a double-entry posting: debit or credit. A coded value (core:Category); the two members are fin:Debit and fin:Credit in fin:entrySideScheme.
fin:entrySideSchemeEntry side schemeThe two double-entry sides for fin:entrySide.
fin:FinancialAccountFinancial AccountA core:Account at a financial institution through which money is held and money movements are recorded. A reified relator mediating an account holder and a provider.
fin:FinancialInstitutionFinancial InstitutionAn organization that provides financial accounts and services (a bank, a building society, a payment institution). Typically the agent playing core:AccountProvider for an account.
fin:FinancialInstrumentFinancial InstrumentA tradable financial asset — a security, bond, fund unit, or similar. Identify it with core:identifiedBy + an ISIN-scheme core:Identifier.
fin:FrozenFinancialAccountFrozen Financial AccountThe phase of a financial account temporarily suspended (e.g. a compliance hold).
fin:fundfundThe fund a commitment or notice concerns. No rdfs:domain — shared by fin:Commitment and fin:Notice.
fin:FundFundA pooled private-equity / venture / real-asset investment fund vehicle into which limited partners commit capital and from which a general partner draws it down and distributes returns. Its vintage year is fin:vintageYear; its manager is a fin:GeneralPartner. Aligned Mode-A to FIBO's SEC Funds module.
fin:generalPartnergeneral partnerThe agent playing the General Partner role for a fund. No rdfs:domain — carried on a fin:Fund (its manager) or a fin:Notice (its issuer).
fin:GeneralPartnerGeneral PartnerThe role of the agent (a management company) that manages a fund, draws down committed capital and issues notices.
fin:hasCategoryhas categoryAn envelope category that is part of a budget. A sub-property of core:hasPart (the budget aggregates its envelopes).
fin:hasCounterpartyhas counterpartyLinks a transaction event to the agent playing the Counterparty role on the far side of the money movement. A fresh sector property — NOT a subproperty of core:hadParticipant, so it does not entail that a Transaction is a core:Event participation nor widen any Core property.
fin:hasMonetaryAmounthas monetary amountRelates an entity (a transaction, payment, balance, or holding) to a monetary amount. No rdfs:domain: it spans both endurants (holdings) and events (transactions), which gUFO holds disjoint, so a domain axiom would force inconsistent typing — intended usage is enforced in SHACL.
fin:heldInAccountheld in accountThe investment account a holding is custodied within.
fin:HoldingHoldingA held position: a quantity of a financial instrument owned within an investment account. Use core:owns for the owner, fin:ofInstrument for the instrument, fin:quantity for the units, and fin:hasMonetaryAmount for its valuation.
fin:inCategoryin categoryThe budget envelope a transaction is assigned to (the spend that draws down the envelope's allocation). A plain object property (the Transaction is a gufo:Event; this is not a part-whole link).
fin:InvestmentAccountInvestment AccountAn account through which financial instruments are held (a brokerage or securities account). Its holdings are fin:Holding / fin:FinancialInstrument assets.
fin:JournalEntryJournal EntryA balanced double-entry bookkeeping transaction — a set of fin:LedgerEntry postings whose debits equal its credits, recorded on a date. A core:Record; its component postings reference it via fin:partOfJournalEntry.
fin:jurisdictionjurisdictionThe legal jurisdiction (an ISO 3166 code or name) governing an entity or account. A neutral finance term replacing schema:jurisdiction, whose schema.org domain is GovernmentService/Legislation. No rdfs:domain — carried on institutions, funds or accounts.
fin:LedgerAccountLedger AccountA general-ledger account — a node in a chart of accounts against which double-entry postings (fin:LedgerEntry) are recorded. An information object (the account definition), classified by fin:accountClass (asset/liability/equity/income/expense), identified by fin:accountCode, and nested under a parent via fin:parentAccountCode. Distinct from a fin:FinancialAccount (a real account at an institution, a Relator); a LedgerAccount is a bookkeeping classification. Aligned Mode-A to fibo-fbc-pas-caa:LedgerAccount.
fin:LedgerEntryLedger EntryOne posting line of a double-entry transaction: a monetary amount (fin:hasMonetaryAmount) posted on one side (fin:entrySide → fin:Debit or fin:Credit) to a ledger account (fin:postsTo), as part of a journal entry (fin:partOfJournalEntry). Aligned Mode-A to fibo-fnd-txnsext-rea:LedgerEntry (FIBO's FND/TransactionsExt/REATransactions module — where FIBO's LedgerEntry actually lives, byte-verified by Keystone; NOT the ClientsAndAccounts module that holds LedgerAccount).
fin:limitedPartnerlimited partnerThe agent playing the Limited Partner role for a commitment.
fin:LimitedPartnerLimited PartnerThe role of the agent (an investor) that commits capital to a fund as a limited partner.
fin:MonetaryAmountMonetary AmountA quantity of money: a decimal value in a single ISO 4217 currency. A value object reused by transactions, payments, balances and holdings. A core:Quantity whose unit is a currency (the ISO 4217 code on fin:currency).
fin:NoticeNoticeA capital-call or distribution notice issued by a fund's general partner to a limited partner: its kind is fin:noticeType (fin:notice-capital-call / fin:notice-distribution), its amount fin:callAmount (a call) or fin:distributionAmount (a distribution), for a fund (fin:fund). An information resource (the notice document); may be dual-typed schema:Invoice for a capital call (with schema:paymentDueDate).
fin:notice-capital-callCapital callA notice drawing down committed capital from limited partners (fin:callAmount).
fin:notice-distributionDistributionA notice returning proceeds to limited partners (fin:distributionAmount).
fin:noticeTypenotice typeThe kind (a coded fin:NoticeType value) of a fund notice: capital call or distribution.
fin:NoticeTypeNotice TypeThe kind of a fund notice: a capital call (drawing committed capital) or a distribution (returning proceeds). A coded value; members are skos:Concepts in fin:noticeTypeScheme.
fin:noticeTypeSchemeNotice type schemeThe kinds of fund notice for fin:noticeType.
fin:ofInstrumentof instrumentThe financial instrument a holding is a position in.
fin:parentAccountCodeparent account codeThe fin:accountCode of the parent ledger account in the chart-of-accounts hierarchy (the code-based parent link Keystone uses).
fin:partOfJournalEntrypart of journal entryThe journal entry a ledger-entry posting belongs to. A sub-property of core:partOf (the journal entry aggregates its posting lines).
fin:payeepayeeLinks a payment to the agent playing the Payee role.
fin:PayeePayeeThe role of the agent that receives money in a payment.
fin:payerpayerLinks a payment to the agent playing the Payer role.
fin:PayerPayerThe role of the agent that sends money in a payment.
fin:PaymentPaymentA transaction that transfers money from a payer to a payee to settle an obligation.
fin:postingTimeposting timeThe instant a transaction was posted to the account ledger. A specialisation of core:timestamp.
fin:postsToposts toThe ledger account a ledger entry posts to.
fin:quantityquantityThe number of units of the instrument held.
fin:remainingCommitmentremaining commitmentThe undrawn balance of a commitment (committed minus called — a fin:MonetaryAmount node).
fin:SavingsAccountSavings AccountAn interest-bearing deposit account intended for saving rather than day-to-day transactions.
fin:sectorFinance sectorThe Finance data sector. The value an app's fedapp:sector names in its Client Identifier Document to declare it operates over finance data. Backed by this sector ontology.
fin:SecuritySecurityA negotiable financial instrument such as a share or bond.
fin:sharePctshare percentageA percentage (0–100) — an ownership stake or holding proportion — as a plain xsd:decimal. The HONEST replacement for a range-violating bare-literal qudt:quantityValue (QUDT requires a qudt:QuantityValue NODE; for an app-internal percentage the sector datatype property is the correct weight). No rdfs:domain — used on ownership edges and holdings.
fin:snapshotsnapshotA periodic compacted snapshot resource of the budget's CRDT state, so a fresh client need not replay the whole sync log. The pointer to the snapshot resource (an opaque byte payload). A plain object property.
fin:syncLogsync logThe append-only CRDT-sync container this budget's mutations are logged to (an LDP container of opaque sync-message resources). The pointer to the CRDT message log — its byte payloads are opaque to RDF. A plain object property (the pointed-at container is a core:InformationResource).
fin:TransactionTransactionA money movement on a financial account, having a monetary amount, a posting time and (usually) a counterparty. A core:Activity event.
fin:TransactionRecordTransaction RecordThe stored statement-line record of a transaction (as it appears on a statement), as opposed to the money-movement event itself. Use core:about to point at the fin:Transaction it documents.
fin:TransferTransferA movement of money between accounts (a bank transfer, a standing-order execution).
fin:vintageYearvintage yearThe vintage year of a fund — the year it began drawing capital, the standard PE cohort key.