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Intelligent automatic text processing methods require linking between texts (written in natural languages) and concepts representing semantics of particular words and phrases. Concepts are supposed to be independent from languages and can be expressed as ontologies. The mapping of concepts to a specific language may be expressed as a linguistic layer of a given ontology. The paper presents a model of lexical layer that establishes relations between terms (words or phrases) and entities of a given ontology. Moreover, the layer contains representations not only of terms but also their contexts of usage. It also provides associations with commonly used lexical knowledge resources, such as WordNet, Wikipedia and DBPedia.