Triple

T18565616

Position	Surface form	Disambiguated ID	Type / Status
Subject	SFAS	`E453752`	entity
Predicate	hasComponent	`P35`	FINISHED
Object	SFAS No. 157 SFAS No. 157 is a U.S. accounting standard issued by the Financial Accounting Standards Board that defines fair value, establishes a framework for measuring it, and expands related disclosure requirements.	`E1330278`	NE FINISHED

How this triple was built (4 steps)

Every LLM step that produced this triple, in pipeline order — named-entity classification, the disambiguation choices (the exact options shown, with the pick highlighted), and the generated description. The batch + timestamp of each is in the Provenance table below.

NER Named-entity recognition gpt-5-mini

Instruction

Given a phrase, classify it is english named entity (e.g., persons, organizations, works of art) in Latin script, or not (e.g., literals, dates, URLs, verbose phrases). For disambiguation, the statement where the phrase occurs as object is also given. Please return a JSON object with `phrase` (string, the phrase being analyzed) and `is_ne` (boolean, indicating whether the phrase is a Named Entity).

Input

Phrase: SFAS No. 157 | Statement: [SFAS, hasComponent, SFAS No. 157]

NED1 Entity disambiguation (via context triple) gpt-5-mini-2025-08-07

Target entity: SFAS No. 157
Context triple: [SFAS, hasComponent, SFAS No. 157]

A. FASB Accounting Standards Codification
The FASB Accounting Standards Codification is the single, authoritative source of nongovernmental U.S. GAAP, organizing all relevant accounting standards into a comprehensive, structured framework.
B. IFRS 7 Financial Instruments: Disclosures
IFRS 7 Financial Instruments: Disclosures is an international accounting standard that sets out detailed disclosure requirements to help users assess the significance of financial instruments and the nature and extent of related risks in an entity’s financial statements.
C. IAS 32 Financial Instruments: Presentation
IAS 32 Financial Instruments: Presentation is an International Accounting Standard that sets out principles for classifying and presenting financial instruments as liabilities or equity in financial statements.
D. FASB Interpretations
FASB Interpretations are authoritative pronouncements issued by the Financial Accounting Standards Board that clarify, explain, or elaborate on existing accounting standards to ensure consistent application in financial reporting.
E. IFRS 9 Financial Instruments
IFRS 9 Financial Instruments is an international accounting standard that sets out principles for the classification, measurement, impairment, and hedge accounting of financial instruments.
F. None of above. chosen
G. Unsure - the case is ambiguous/there is not enough information to decide.

NEDg Description generation gpt-5.1

Instruction

Generate a one-sentence description of the target entity. 
You are given a context triple in the form (subject, predicate, object), where the object is the target entity. 
# Instructions
Use the triple to infer relevant information about the entity. Describe the entity based on what is most defining, well-known. 
Avoid repeating the information from the triple, unless really essential.
# Response Format
Return only the sentence: "Description: [one-sentence description of the target entity]"

Input

Entity: SFAS No. 157
Triple: [SFAS, hasComponent, SFAS No. 157]

Generated description

SFAS No. 157 is a U.S. accounting standard issued by the Financial Accounting Standards Board that defines fair value, establishes a framework for measuring it, and expands related disclosure requirements.

NED2 Entity disambiguation (via description) gpt-5-mini-2025-08-07

Target entity: SFAS No. 157
Target entity description: SFAS No. 157 is a U.S. accounting standard issued by the Financial Accounting Standards Board that defines fair value, establishes a framework for measuring it, and expands related disclosure requirements.

A. FASB Accounting Standards Codification
The FASB Accounting Standards Codification is the single, authoritative source of nongovernmental U.S. GAAP, organizing all relevant accounting standards into a comprehensive, structured framework.
B. IFRS 7 Financial Instruments: Disclosures
IFRS 7 Financial Instruments: Disclosures is an international accounting standard that sets out detailed disclosure requirements to help users assess the significance of financial instruments and the nature and extent of related risks in an entity’s financial statements.
C. IAS 32 Financial Instruments: Presentation
IAS 32 Financial Instruments: Presentation is an International Accounting Standard that sets out principles for classifying and presenting financial instruments as liabilities or equity in financial statements.
D. FASB Interpretations
FASB Interpretations are authoritative pronouncements issued by the Financial Accounting Standards Board that clarify, explain, or elaborate on existing accounting standards to ensure consistent application in financial reporting.
E. IFRS 9 Financial Instruments
IFRS 9 Financial Instruments is an international accounting standard that sets out principles for the classification, measurement, impairment, and hedge accounting of financial instruments.
F. None of above. chosen

Provenance (5 batches)

The batch behind each pipeline step, in order, with when it ran. Timestamps are batch-level — stages were processed in waves, so the object chain (NER → NED1 → NEDg → NED2) reads in order, but predicate / elicitation batches can sit in a different wave.

Step	Stage	Batch ID	Status	When
creating	Elicitation	`batch_69d8d38974308190a9174430ef256b73`	completed	April 10, 2026, 10:40 a.m.
NER	Named-entity recognition	`batch_69e53afe3ee081909eeee62c889948f4`	completed	April 19, 2026, 8:28 p.m.
NED1	Entity disambiguation (via context triple)	`batch_6a049aeae6f0819093e9b9a154c1f12b`	completed	May 13, 2026, 3:38 p.m.
NEDg	Description generation	`batch_6a049c355cb08190a63addeba8293e5c`	completed	May 13, 2026, 3:43 p.m.
NED2	Entity disambiguation (via description)	`batch_6a049cfa32588190a6e4abf128aced0a`	completed	May 13, 2026, 3:47 p.m.

Created at: April 10, 2026, 11:43 a.m.