Triple
T18600137
| Position | Surface form | Disambiguated ID | Type / Status |
|---|---|---|---|
| Subject | IFRS 17 Insurance Contracts |
E454595
|
entity |
| Predicate | relatedTo |
P37
|
FINISHED |
| Object | IFRS 9 Financial Instruments |
—
|
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 9 Financial Instruments | Statement: [IFRS 17 Insurance Contracts, relatedTo, IFRS 9 Financial Instruments]
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: IFRS 9 Financial Instruments Context triple: [IFRS 17 Insurance Contracts, relatedTo, IFRS 9 Financial Instruments]
-
A.
IFRS 9 Financial Instruments
chosen
IFRS 9 Financial Instruments is an international accounting standard that sets out principles for the classification, measurement, impairment, and hedge accounting of financial instruments.
-
B.
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.
-
C.
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.
-
D.
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.
-
E.
IFRS 15 Revenue from Contracts with Customers
IFRS 15 Revenue from Contracts with Customers is an international accounting standard that sets out a comprehensive, principles-based framework for recognizing revenue from customer contracts across industries.
- 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.