Triple

T18600082
Position Surface form Disambiguated ID Type / Status
Subject IFRS 9 Financial Instruments E454594 entity
Predicate relatedTo P37 FINISHED
Object IFRS 7 Financial Instruments: Disclosures — NE NERFINISHED

How this triple was built (2 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: IFRS 7 Financial Instruments: Disclosures | Statement: [IFRS 9 Financial Instruments, relatedTo, IFRS 7 Financial Instruments: Disclosures]
NED1 Entity disambiguation (via context triple) gpt-5-mini-2025-08-07 
Target entity: IFRS 7 Financial Instruments: Disclosures
Context triple: [IFRS 9 Financial Instruments, relatedTo, IFRS 7 Financial Instruments: Disclosures]
  • A. IFRS 7 Financial Instruments: Disclosures chosen
    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.
  • B. IFRS 12 Disclosure of Interests in Other Entities
    IFRS 12 Disclosure of Interests in Other Entities is an international accounting standard that sets out comprehensive disclosure requirements for a reporting entity’s interests in subsidiaries, joint arrangements, associates, and unconsolidated structured entities to help users assess the nature, risks, and financial effects of those interests.
  • C. 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.
  • D. 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.
  • E. IFRS 13 Fair Value Measurement
    IFRS 13 Fair Value Measurement is an International Financial Reporting Standard that provides a single, comprehensive framework for measuring fair value and requiring related disclosures across various types of assets, liabilities, and transactions.
  • F. None of above.
  • G. Unsure - the case is ambiguous/there is not enough information to decide.

Provenance (2 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.
Created at: April 10, 2026, 11:45 a.m.