Triple
T9849944
| Position | Surface form | Disambiguated ID | Type / Status |
|---|---|---|---|
| Subject | Olin Corporation |
E239439
|
entity |
| Predicate | hasReportingStandard |
P1587
|
FINISHED |
| Object | U.S. GAAP |
E23924
|
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: U.S. GAAP | Statement: [Olin Corporation, hasReportingStandard, U.S. GAAP]
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: U.S. GAAP Context triple: [Olin Corporation, hasReportingStandard, U.S. GAAP]
-
A.
US GAAP
chosen
US GAAP is the comprehensive set of accounting principles and standards that govern how U.S. companies prepare and present their financial statements.
-
B.
Statements of Financial Accounting Standards
Statements of Financial Accounting Standards were authoritative pronouncements issued by the Financial Accounting Standards Board that established key accounting principles and reporting requirements under U.S. GAAP before being superseded by the FASB Accounting Standards Codification.
-
C.
Financial Accounting Standards Board
The Financial Accounting Standards Board is an independent U.S. organization that establishes and improves financial accounting and reporting standards for public and private companies.
-
D.
FASB Accounting Standards Codification
The FASB Accounting Standards Codification is the single, authoritative source of nongovernmental U.S. GAAP, organizing all relevant accounting standards into a comprehensive, structured framework.
-
E.
IFRS
IFRS (International Financial Reporting Standards) is a globally used set of accounting standards designed to bring transparency, comparability, and consistency to financial statements across different countries.
- 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_69ca84e4fdc08190a624425bcef98665 |
completed | March 30, 2026, 2:12 p.m. |
| NER | Named-entity recognition | batch_69cdb372efc88190a801b2d7384445d7 |
completed | April 2, 2026, 12:08 a.m. |
| NED1 | Entity disambiguation (via context triple) | batch_69d1d5ea5eac8190af7fad00a6398c5e |
completed | April 5, 2026, 3:24 a.m. |
Created at: March 30, 2026, 8:34 p.m.