Triple
T18600093
| Position | Surface form | Disambiguated ID | Type / Status |
|---|---|---|---|
| Subject | IFRS 17 Insurance Contracts |
E454595
|
entity |
| Predicate | replaces |
P101
|
FINISHED |
| Object |
IFRS 4 Insurance Contracts
IFRS 4 Insurance Contracts is an interim International Financial Reporting Standard that set out accounting requirements for insurance contracts before being superseded by IFRS 17.
|
E1334799
|
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: IFRS 4 Insurance Contracts | Statement: [IFRS 17 Insurance Contracts, replaces, IFRS 4 Insurance Contracts]
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: IFRS 4 Insurance Contracts Context triple: [IFRS 17 Insurance Contracts, replaces, IFRS 4 Insurance Contracts]
-
A.
IFRS 17 Insurance Contracts
IFRS 17 Insurance Contracts is an international accounting standard that sets out principles for the recognition, measurement, presentation, and disclosure of insurance contracts to ensure consistent and transparent financial reporting by insurers.
-
B.
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.
-
C.
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.
-
D.
IFRS Conceptual Framework for Financial Reporting
The IFRS Conceptual Framework for Financial Reporting is a foundational document issued by the IASB that sets out the underlying concepts and principles guiding the preparation and presentation of financial statements under International Financial Reporting Standards.
-
E.
IFRS
IFRS is the national firefighting and rescue authority of Israel responsible for emergency response, fire prevention, and public safety.
- 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: IFRS 4 Insurance Contracts Triple: [IFRS 17 Insurance Contracts, replaces, IFRS 4 Insurance Contracts]
Generated description
IFRS 4 Insurance Contracts is an interim International Financial Reporting Standard that set out accounting requirements for insurance contracts before being superseded by IFRS 17.
NED2
Entity disambiguation (via description)
gpt-5-mini-2025-08-07
Target entity: IFRS 4 Insurance Contracts Target entity description: IFRS 4 Insurance Contracts is an interim International Financial Reporting Standard that set out accounting requirements for insurance contracts before being superseded by IFRS 17.
-
A.
IFRS 17 Insurance Contracts
IFRS 17 Insurance Contracts is an international accounting standard that sets out principles for the recognition, measurement, presentation, and disclosure of insurance contracts to ensure consistent and transparent financial reporting by insurers.
-
B.
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.
-
C.
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.
-
D.
IFRS Conceptual Framework for Financial Reporting
The IFRS Conceptual Framework for Financial Reporting is a foundational document issued by the IASB that sets out the underlying concepts and principles guiding the preparation and presentation of financial statements under International Financial Reporting Standards.
-
E.
IFRS
IFRS is the national firefighting and rescue authority of Israel responsible for emergency response, fire prevention, and public safety.
- 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_6a050d6eb92c8190aa0c1f4eb0deb5cb |
completed | May 13, 2026, 11:46 p.m. |
| NEDg | Description generation | batch_6a050e04ebd881909120edb46168fbcb |
completed | May 13, 2026, 11:49 p.m. |
| NED2 | Entity disambiguation (via description) | batch_6a050e6112e88190a399cf58ea6c8401 |
completed | May 13, 2026, 11:50 p.m. |
Created at: April 10, 2026, 11:45 a.m.