Triple

T22050697
Position Surface form Disambiguated ID Type / Status
Subject Topic 326 Financial Instruments—Credit Losses E544872 entity
Predicate relatedTo P37 FINISHED
Object ASC 825 Financial Instruments — NE NERFINISHED

How this triple was built (3 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: ASC 825 Financial Instruments | Statement: [Topic 326 Financial Instruments—Credit Losses, relatedTo, ASC 825 Financial Instruments]
NED1 Entity disambiguation (via context triple) gpt-5-mini-2025-08-07 
Target entity: ASC 825 Financial Instruments
Context triple: [Topic 326 Financial Instruments—Credit Losses, relatedTo, ASC 825 Financial Instruments]
  • A. ASC Topic 820
    ASC Topic 820 is the U.S. accounting standard that provides comprehensive guidance on measuring and disclosing fair value in financial reporting.
  • 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. 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.
  • D. ASC Topic 815
    ASC Topic 815 is the U.S. GAAP accounting standard that provides comprehensive guidance on the recognition, measurement, and disclosure of derivative instruments and hedging activities.
  • E. 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.
  • F. None of above. chosen
  • G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2 Entity disambiguation (via description) gpt-5-mini-2025-08-07 
Target entity: ASC 825 Financial Instruments
Target entity description: ASC 825 Financial Instruments is a U.S. GAAP accounting standard that provides guidance on the recognition, measurement, and disclosure of financial instruments, including fair value and related reporting requirements.
  • A. ASC Topic 820
    ASC Topic 820 is the U.S. accounting standard that provides comprehensive guidance on measuring and disclosing fair value in financial reporting.
  • 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. 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.
  • D. ASC Topic 815
    ASC Topic 815 is the U.S. GAAP accounting standard that provides comprehensive guidance on the recognition, measurement, and disclosure of derivative instruments and hedging activities.
  • E. 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.
  • F. None of above. chosen

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_69e11e32445c8190ab97089b48a130bb completed April 16, 2026, 5:36 p.m.
NER Named-entity recognition batch_69f1283386f081908b70df81f38a5b1c completed April 28, 2026, 9:35 p.m.
Created at: April 16, 2026, 8:26 p.m.