Triple

T18566019
Position Surface form Disambiguated ID Type / Status
Subject IFRIC Interpretations E453761 entity
Predicate example P1259 FINISHED
Object IFRIC 20 Stripping Costs in the Production Phase of a Surface Mine — NE NERFINISHED

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: IFRIC 20 Stripping Costs in the Production Phase of a Surface Mine | Statement: [IFRIC Interpretations, example, IFRIC 20 Stripping Costs in the Production Phase of a Surface Mine]
NED1 Entity disambiguation (via context triple) gpt-5-mini-2025-08-07 
Target entity: IFRIC 20 Stripping Costs in the Production Phase of a Surface Mine
Context triple: [IFRIC Interpretations, example, IFRIC 20 Stripping Costs in the Production Phase of a Surface Mine]
  • A. IFRIC Interpretations chosen
    IFRIC Interpretations are authoritative guidance issued by the IFRS Interpretations Committee to clarify the application of International Financial Reporting Standards in specific accounting scenarios.
  • B. IAS 37 Provisions, Contingent Liabilities and Contingent Assets
    IAS 37 Provisions, Contingent Liabilities and Contingent Assets is an International Accounting Standard that sets out the criteria and measurement rules for recognizing and disclosing provisions, contingent liabilities, and contingent assets in financial statements.
  • C. IAS 36 Impairment of Assets
    IAS 36 Impairment of Assets is an International Accounting Standard that prescribes procedures to ensure assets are not carried at more than their recoverable amount, requiring entities to recognize and measure impairment losses when necessary.
  • D. IFRS 12 Disclosure of Interests in Other Entities
    IFRS 12 Disclosure of Interests in Other Entities is an international accounting standard that sets out comprehensive disclosure requirements for a reporting entity’s interests in subsidiaries, joint arrangements, associates, and unconsolidated structured entities to help users assess the nature, risks, and financial effects of those interests.
  • 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 (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_69d8d38974308190a9174430ef256b73 completed April 10, 2026, 10:40 a.m.
NER Named-entity recognition batch_69e53afe3ee081909eeee62c889948f4 completed April 19, 2026, 8:28 p.m.
Created at: April 10, 2026, 11:43 a.m.