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: Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (2014, effective date deferred) | Statement: [IFRS 10 Consolidated Financial Statements, amendedBy, Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (2014, effective date deferred)]

Target entity: Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (2014, effective date deferred)
Context triple: [IFRS 10 Consolidated Financial Statements, amendedBy, Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (2014, effective date deferred)]

• A. Mercato degli Investment Vehicles
  Mercato degli Investment Vehicles is a segment of the Italian stock exchange dedicated to the listing and trading of investment vehicles such as funds and other collective investment instruments.
• B. Ley de Sociedades de Inversión
  La Ley de Sociedades de Inversión es la normativa mexicana que regula la constitución, operación y supervisión de las sociedades de inversión y los fondos de inversión en el mercado de valores.
• C. Rule 144
  Rule 144 is a U.S. Securities and Exchange Commission regulation that provides a safe harbor for the public resale of restricted and control securities if specific holding period, volume, and disclosure conditions are met.
• D. IFRS 11 Joint Arrangements
  IFRS 11 Joint Arrangements is an accounting standard that sets out principles for financial reporting by entities that have interests in joint arrangements, focusing on the rights and obligations arising from joint control.
• E. Investment Law No. 43 of 1974
  Investment Law No. 43 of 1974 is an Egyptian statute that opened the economy to foreign and private investment, forming a cornerstone of President Anwar Sadat’s Infitah (economic liberalization) program.
• F. None of above. chosen
• G. Unsure - the case is ambiguous/there is not enough information to decide.

Target entity: Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (2014, effective date deferred)
Target entity description: Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (2014, effective date deferred) is an IFRS amendment clarifying how to account for gains and losses arising from transactions in which an investor sells or contributes assets to an associate or joint venture.

• A. Mercato degli Investment Vehicles
  Mercato degli Investment Vehicles is a segment of the Italian stock exchange dedicated to the listing and trading of investment vehicles such as funds and other collective investment instruments.
• B. Ley de Sociedades de Inversión
  La Ley de Sociedades de Inversión es la normativa mexicana que regula la constitución, operación y supervisión de las sociedades de inversión y los fondos de inversión en el mercado de valores.
• C. Rule 144
  Rule 144 is a U.S. Securities and Exchange Commission regulation that provides a safe harbor for the public resale of restricted and control securities if specific holding period, volume, and disclosure conditions are met.
• D. IFRS 11 Joint Arrangements chosen
  IFRS 11 Joint Arrangements is an accounting standard that sets out principles for financial reporting by entities that have interests in joint arrangements, focusing on the rights and obligations arising from joint control.
• E. Investment Law No. 43 of 1974
  Investment Law No. 43 of 1974 is an Egyptian statute that opened the economy to foreign and private investment, forming a cornerstone of President Anwar Sadat’s Infitah (economic liberalization) program.
• F. None of above.