Triple

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).

Phrase: Investment Entities: Applying the Consolidation Exception (2014) | Statement: [IFRS 10 Consolidated Financial Statements, amendedBy, Investment Entities: Applying the Consolidation Exception (2014)]

Target entity: Investment Entities: Applying the Consolidation Exception (2014)
Context triple: [IFRS 10 Consolidated Financial Statements, amendedBy, Investment Entities: Applying the Consolidation Exception (2014)]

• A. Reports on the relation of corporate combinations to public policy
  "Reports on the relation of corporate combinations to public policy" is an early 20th-century investigative study by the U.S. Bureau of Corporations analyzing how large corporate mergers and trusts affect government regulation and the public interest.
• B. Reports on the relation of state incorporation laws to corporate concentration
  "Reports on the relation of state incorporation laws to corporate concentration" is an early 20th-century investigative study by the U.S. Bureau of Corporations analyzing how differing state incorporation statutes influenced the growth and power of large corporations and trusts.
• C. UNCITRAL Model Law on Cross-Border Insolvency
  The UNCITRAL Model Law on Cross-Border Insolvency is an internationally recognized legal framework that guides countries in handling insolvency cases involving debtors, assets, or creditors in multiple jurisdictions, promoting cooperation, legal certainty, and efficient cross-border insolvency proceedings.
• D. Reports on the relation of corporate combinations to small business
  "Reports on the relation of corporate combinations to small business" is an early 20th-century U.S. government study analyzing how large corporate consolidations affect the operations and competitiveness of small businesses.
• E. ASC 810 Consolidation
  ASC 810 Consolidation is a U.S. GAAP accounting standard that provides guidance on when and how a reporting entity must consolidate financial statements of other entities it controls, including variable interest entities.
• F. None of above. chosen
• G. Unsure - the case is ambiguous/there is not enough information to decide.

Target entity: Investment Entities: Applying the Consolidation Exception (2014)
Target entity description: Investment Entities: Applying the Consolidation Exception (2014) is an IFRS amendment that clarifies and extends the consolidation exception for investment entities and their subsidiaries under IFRS 10 and related standards.

• A. Reports on the relation of corporate combinations to public policy
  "Reports on the relation of corporate combinations to public policy" is an early 20th-century investigative study by the U.S. Bureau of Corporations analyzing how large corporate mergers and trusts affect government regulation and the public interest.
• B. Reports on the relation of state incorporation laws to corporate concentration
  "Reports on the relation of state incorporation laws to corporate concentration" is an early 20th-century investigative study by the U.S. Bureau of Corporations analyzing how differing state incorporation statutes influenced the growth and power of large corporations and trusts.
• C. UNCITRAL Model Law on Cross-Border Insolvency
  The UNCITRAL Model Law on Cross-Border Insolvency is an internationally recognized legal framework that guides countries in handling insolvency cases involving debtors, assets, or creditors in multiple jurisdictions, promoting cooperation, legal certainty, and efficient cross-border insolvency proceedings.
• D. Reports on the relation of corporate combinations to small business
  "Reports on the relation of corporate combinations to small business" is an early 20th-century U.S. government study analyzing how large corporate consolidations affect the operations and competitiveness of small businesses.
• E. ASC 810 Consolidation
  ASC 810 Consolidation is a U.S. GAAP accounting standard that provides guidance on when and how a reporting entity must consolidate financial statements of other entities it controls, including variable interest entities.
• F. None of above. chosen