Triple

T1080042

Position	Surface form	Disambiguated ID	Type / Status
Subject	US GAAP	`E23924`	entity
Predicate	primaryRegulator	`P4784`	FINISHED
Object	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.	`E123132`	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: Financial Accounting Standards Board | Statement: [US GAAP, primaryRegulator, Financial Accounting Standards Board]

NED1 Entity disambiguation (via context triple) gpt-5-mini-2025-08-07

Target entity: Financial Accounting Standards Board
Context triple: [US GAAP, primaryRegulator, Financial Accounting Standards Board]

A. Public Company Accounting Oversight Board
The Public Company Accounting Oversight Board is a nonprofit regulatory body in the United States that oversees the audits of public companies to protect investors and enhance the accuracy and reliability of corporate financial reporting.
B. US GAAP
US GAAP is the comprehensive set of accounting principles and standards that govern how U.S. companies prepare and present their financial statements.
C. Federal Financial Institutions Examination Council
The Federal Financial Institutions Examination Council is a U.S. interagency body that prescribes uniform principles, standards, and reporting forms for the examination and supervision of financial institutions.
D. American National Standards Institute
The American National Standards Institute (ANSI) is a private, non-profit organization that coordinates the development and use of voluntary consensus standards for products, services, processes, and systems in the United States.
E. Financial Stability Board
The Financial Stability Board is an international body that monitors and makes recommendations about the global financial system to promote stability and coordinate regulatory policies among major economies.
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: Financial Accounting Standards Board
Triple: [US GAAP, primaryRegulator, Financial Accounting Standards Board]

Generated description

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.

NED2 Entity disambiguation (via description) gpt-5-mini-2025-08-07

Target entity: Financial Accounting Standards Board
Target entity description: 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.

A. Public Company Accounting Oversight Board
The Public Company Accounting Oversight Board is a nonprofit regulatory body in the United States that oversees the audits of public companies to protect investors and enhance the accuracy and reliability of corporate financial reporting.
B. US GAAP
US GAAP is the comprehensive set of accounting principles and standards that govern how U.S. companies prepare and present their financial statements.
C. Federal Financial Institutions Examination Council
The Federal Financial Institutions Examination Council is a U.S. interagency body that prescribes uniform principles, standards, and reporting forms for the examination and supervision of financial institutions.
D. American National Standards Institute
The American National Standards Institute (ANSI) is a private, non-profit organization that coordinates the development and use of voluntary consensus standards for products, services, processes, and systems in the United States.
E. Financial Stability Board
The Financial Stability Board is an international body that monitors and makes recommendations about the global financial system to promote stability and coordinate regulatory policies among major economies.
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_69a493f1ddf48190a99d54b00e99f8ce`	completed	March 1, 2026, 7:30 p.m.
NER	Named-entity recognition	`batch_69a4b94509d08190964509ea4a2d7912`	completed	March 1, 2026, 10:10 p.m.
NED1	Entity disambiguation (via context triple)	`batch_69ac42addb188190a26dd3071abf64d6`	completed	March 7, 2026, 3:22 p.m.
NEDg	Description generation	`batch_69ac432a8a9881908c1199f7974e1491`	completed	March 7, 2026, 3:24 p.m.
NED2	Entity disambiguation (via description)	`batch_69ac43a44c5481909b0427a7461c8dfb`	completed	March 7, 2026, 3:26 p.m.

Created at: March 1, 2026, 7:42 p.m.