[namedgraph]

Summary

Second Tier 1 company-data source. A new etl/insolvency/ domain that joins AVNT's insolvency register to legal-entities/ by the bare JAR code, opening cases like public contractors in the insolvency register and campaign donors that later went bankrupt.

Three AVNT feeds from get.data.gov.lt, one ltlod:InsolvencyProceeding per document (insolvency-cases/{imones_kodas}-{start}/):

• avnt/imoniu_bankrotas — bankruptcies, 2020+, with the full report fields.
• avnt/imoniu_restrukturizavimas — restructurings, 2020+.
• avnt/tyciniai_bankrotai — intentional bankruptcies, 1994+; enriches the 2020+ bankruptcies and adds the ~624 older intentional cases as their own proceedings.

Model

• ltlod:insolvent → legal-entities/{imones_kodas}/#this (bare code; ltlod:companyCode/ltlod:companyName literals kept).
• sdmx-dimension:refArea → the municipality; dct:type → taxonomies/insolvency-types/ (bankruptcy / restructuring); ltlod:court → taxonomies/courts/ (5 regional courts); ltlod:initiatedBy → taxonomies/insolvency-initiators/.
• Lifecycle as W3C Time time:hasTime → time:Interval (#start → #end time:Instant → calendar day), so a day page reaches a proceeding that began or closed then.
• Boolean flags ltlod:outOfCourt / ltlod:simplified / ltlod:intentional + the intentional / liquidation / deregistration dates as literals.

Data handling (ltlod-insolvency)

• Decodes the source's doubled-quote company names ("UAB ""EDROMA""" → UAB "EDROMA").
• Collapses the leading-zero veiklos_kodas duplicates; coalesces the start date (court bankroto_data / out-of-court ne_teismo_tvarka).
• Territory-code crosswalk: the AVNT 4-digit teritorijos_kodas (7-digit for sub-municipal rows) maps to the AR sav_kodas by its last two digits (2611→11 Alytus, 2641→41 Vilnius r.), with 2601→13 (Vilnius city) special-cased and the defunct 2651 (Marijampolė district, abolished 2000) left unmatched. The valid set is read live from the AR classifier.
• The ...Finansai financial tables are not used — their eil_nr key joins to no company code in the report tables.

App / queries

• app/ns.ttl: ltlod:InsolvencyProceeding + ltlod:insolvent with the :InsolvencyProceedings inverse view (an organisation's insolvency cases), and :DayInsolvencyProceedings on dct:temporal (a day's proceedings, via the instant).
• app/insolvency.ttl: container with per-year and top-municipality charts (no children listing for 6.4k docs). Three SKOS taxonomies added.
• etl/shapes/insolvency.ttl: SHACL for the proceeding / interval / instant.
• Two cross-domain cases (joined on the JAR code): contractors-in-insolvency.rq, donors-later-insolvent.rq.

Verification

2026-10-25 AVNT feeds:

• 6 412 proceedings (6 254 bankruptcy, 158 restructuring; 834 intentional — 211 enriched, 624 older added), from 5 937 + 170 + 835 source rows.
• All 6 412 graphs validate (dct:title + foaf:primaryTopic), SHACL conforms, no blank nodes.
• 2 244 distinct calendar days and all 60 municipalities resolve, 0 dangling (9 rows under the defunct code 2651 get no refArea).
• ltlod:insolvent links into legal-entities/ dangle for non-budget-institutions until the full JAR register is loaded — expected.
• Both example queries return real rows end-to-end (e.g. UAB "Alkesta" won €49.2M across 54 contracts while in restructuring). queries/EXAMPLES.md updated with the two sections only.

🤖 Generated with Claude Code