Generalization with subclass completeness

Ontology(<http://nomagic.com/ontology/example-case/case-23>
      Declaration(
             Class(:CarManufacturer)
      )
      Declaration(
             Class(:Manufacturer)
      )
      Declaration(
             Class(:SteeringWheelManufacturer
      )
      Declaration(
             Class(:WindshieldManufacturer)
      )
	  SubClassOf(:CarManufacturer
	  :Manufacturer)
	  SubClassOf(:SteeringWheelManufacturer
	  :Manufacturer)
	  SubClassOf(:WindshieldManufacturer
	  :Manufacturer)
	  EquivalentClasses(:Manufacturer
	  ObjectUnionOf(:CarManufacturer :SteeringWheelManufacturer
	  :WindshieldManufacturer))
	  AnnotationAsserton(rdfs:label
	  :CarManufacturer "Car Manufacturer"@en)
	  AnnotationAssertion(rdfs:label
	  :Manufacturer "Manufacturer"@en)
	  AnnotationAssertion(rdfs:label
	  :SteeringWheelManufacturer "Steering Wheel Manufacturer"@en)
	  AnnotationAssertion(rdfs:label
	  :WindshieldManufacturer "Windshield Manufacturer"@en)
)