Triple

T18600005
Position Surface form Disambiguated ID Type / Status
Subject International Accounting Standards E454593 entity
Predicate governs P760 FINISHED
Object Statement of Cash Flows
The Statement of Cash Flows is a core financial statement that reports a company’s cash inflows and outflows over a period, categorized into operating, investing, and financing activities.
 E1333467 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: Statement of Cash Flows | Statement: [International Accounting Standards, governs, Statement of Cash Flows]
NED1 Entity disambiguation (via context triple) gpt-5-mini-2025-08-07 
Target entity: Statement of Cash Flows
Context triple: [International Accounting Standards, governs, Statement of Cash Flows]
  • A. The Treasurer’s Report
    "The Treasurer’s Report" is a classic humorous monologue by American writer and comedian Robert Benchley, famous for its satirical portrayal of a nervous, bumbling treasurer giving an incomprehensible financial report.
  • B. myCFO
    myCFO is a wealth management and financial advisory firm known for serving high-net-worth individuals, including technology entrepreneurs and executives.
  • C. Financial Tracking Service
    The Financial Tracking Service is a global humanitarian financial reporting platform that tracks and publishes data on funding flows for emergencies and relief operations.
  • D. Statements of Financial Accounting Standards
    Statements of Financial Accounting Standards were authoritative pronouncements issued by the Financial Accounting Standards Board that established key accounting principles and reporting requirements under U.S. GAAP before being superseded by the FASB Accounting Standards Codification.
  • E. Oracle Cash Management
    Oracle Cash Management is a financial module within Oracle E-Business Suite that helps organizations manage, reconcile, and forecast cash and bank transactions.
  • 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: Statement of Cash Flows
Triple: [International Accounting Standards, governs, Statement of Cash Flows]
Generated description
The Statement of Cash Flows is a core financial statement that reports a company’s cash inflows and outflows over a period, categorized into operating, investing, and financing activities.
NED2 Entity disambiguation (via description) gpt-5-mini-2025-08-07 
Target entity: Statement of Cash Flows
Target entity description: The Statement of Cash Flows is a core financial statement that reports a company’s cash inflows and outflows over a period, categorized into operating, investing, and financing activities.
  • A. The Treasurer’s Report
    "The Treasurer’s Report" is a classic humorous monologue by American writer and comedian Robert Benchley, famous for its satirical portrayal of a nervous, bumbling treasurer giving an incomprehensible financial report.
  • B. myCFO
    myCFO is a wealth management and financial advisory firm known for serving high-net-worth individuals, including technology entrepreneurs and executives.
  • C. Financial Tracking Service
    The Financial Tracking Service is a global humanitarian financial reporting platform that tracks and publishes data on funding flows for emergencies and relief operations.
  • D. Statements of Financial Accounting Standards
    Statements of Financial Accounting Standards were authoritative pronouncements issued by the Financial Accounting Standards Board that established key accounting principles and reporting requirements under U.S. GAAP before being superseded by the FASB Accounting Standards Codification.
  • E. Oracle Cash Management
    Oracle Cash Management is a financial module within Oracle E-Business Suite that helps organizations manage, reconcile, and forecast cash and bank transactions.
  • 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_69d8d38ae7e081908a98df1251842402 completed April 10, 2026, 10:40 a.m.
NER Named-entity recognition batch_69e5475018548190a2f497081af7ce55 completed April 19, 2026, 9:21 p.m.
NED1 Entity disambiguation (via context triple) batch_6a050381bacc81909f416e8b9910f046 completed May 13, 2026, 11:04 p.m.
NEDg Description generation batch_6a0504ff8c6c8190a211b3f3e30229b4 completed May 13, 2026, 11:10 p.m.
NED2 Entity disambiguation (via description) batch_6a0505606bf88190afe635b2517d170b completed May 13, 2026, 11:12 p.m.
Created at: April 10, 2026, 11:45 a.m.