Triple

T18566079
Position Surface form Disambiguated ID Type / Status
Subject IFRS for SMEs E453763 entity
Predicate fullName P16 FINISHED
Object International Financial Reporting Standard for Small and Medium-sized Entities — 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: International Financial Reporting Standard for Small and Medium-sized Entities | Statement: [IFRS for SMEs, fullName, International Financial Reporting Standard for Small and Medium-sized Entities]
NED1 Entity disambiguation (via context triple) gpt-5-mini-2025-08-07 
Target entity: International Financial Reporting Standard for Small and Medium-sized Entities
Context triple: [IFRS for SMEs, fullName, International Financial Reporting Standard for Small and Medium-sized Entities]
  • A. IFRS for SMEs chosen
    IFRS for SMEs is a simplified set of international financial reporting standards designed specifically to meet the needs and capabilities of small and medium-sized entities.
  • B. International Financial Reporting Standards
    International Financial Reporting Standards are a globally recognized set of accounting rules and principles designed to bring transparency, consistency, and comparability to financial statements across different countries.
  • C. IFRS Conceptual Framework for Financial Reporting
    The IFRS Conceptual Framework for Financial Reporting is a foundational document issued by the IASB that sets out the underlying concepts and principles guiding the preparation and presentation of financial statements under International Financial Reporting Standards.
  • D. International Public Sector Accounting Standards
    International Public Sector Accounting Standards are a set of globally recognized accounting rules designed to improve the quality, transparency, and comparability of financial reporting by public sector entities.
  • E. Small and Medium Enterprise Finance Working Group
    The Small and Medium Enterprise Finance Working Group is a specialized forum within the Alliance for Financial Inclusion that focuses on advancing policies and solutions to improve access to finance for small and medium-sized enterprises worldwide.
  • 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.