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 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.	`E1515694`	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: 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.

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: ASC 825 Financial Instruments
Triple: [Topic 326 Financial Instruments—Credit Losses, relatedTo, ASC 825 Financial Instruments]

Generated 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.

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 (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_69e11e32445c8190ab97089b48a130bb`	completed	April 16, 2026, 5:36 p.m.
NER	Named-entity recognition	`batch_69f1283386f081908b70df81f38a5b1c`	completed	April 28, 2026, 9:35 p.m.
NED1	Entity disambiguation (via context triple)	`batch_6a0a7b79594c8190b66439167d7a3cbd`	completed	May 18, 2026, 2:37 a.m.
NEDg	Description generation	`batch_6a0a7cb2b0c88190930290efe1d8371a`	completed	May 18, 2026, 2:42 a.m.
NED2	Entity disambiguation (via description)	`batch_6a0a7e131ae48190a564a86d3d691e1a`	completed	May 18, 2026, 2:48 a.m.

Created at: April 16, 2026, 8:26 p.m.