Triple
T4575896
| Position | Surface form | Disambiguated ID | Type / Status |
|---|---|---|---|
| Subject | International Financial Reporting Standards |
E123139
|
entity |
| Predicate | hasStandard |
P1371
|
FINISHED |
| Object | IFRS 16 Leases |
E453765
|
NE FINISHED |
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 16 Leases | Statement: [International Financial Reporting Standards, hasStandard, IFRS 16 Leases]
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: IFRS 16 Leases Context triple: [International Financial Reporting Standards, hasStandard, IFRS 16 Leases]
-
A.
IFRS 16 Leases
chosen
IFRS 16 Leases is an International Financial Reporting Standard that overhauled lease accounting by requiring lessees to recognize most leases on the balance sheet as right-of-use assets and lease liabilities.
-
B.
ASC 842 Leases
ASC 842 Leases is the U.S. GAAP accounting standard that overhauled lease accounting by requiring most leases to be recognized on the balance sheet as right-of-use assets and lease liabilities.
-
C.
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.
-
D.
IFRS 11 Joint Arrangements
IFRS 11 Joint Arrangements is an accounting standard that sets out principles for financial reporting by entities that have interests in joint arrangements, focusing on the rights and obligations arising from joint control.
-
E.
IFRS 2 Share-based Payment
IFRS 2 Share-based Payment is an accounting standard that prescribes how companies should recognize, measure, and disclose expenses and equity effects arising from share-based payment transactions such as stock options and share awards.
- F. None of above.
- G. Unsure - the case is ambiguous/there is not enough information to decide.
Provenance (3 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_69bd46466c7081909d07f36be2d08804 |
completed | March 20, 2026, 1:06 p.m. |
| NER | Named-entity recognition | batch_69bd58dfe3508190b21836079e951a3c |
completed | March 20, 2026, 2:25 p.m. |
| NED1 | Entity disambiguation (via context triple) | batch_69bde08756548190bb8433854c3efe01 |
completed | March 21, 2026, 12:04 a.m. |
Created at: March 20, 2026, 1:10 p.m.