Triple
T18566183
| Position | Surface form | Disambiguated ID | Type / Status |
|---|---|---|---|
| Subject | IFRS 16 Leases |
E453765
|
entity |
| Predicate | replaces |
P101
|
FINISHED |
| Object | SIC-27 Evaluating the Substance of Transactions Involving the Legal Form of a Lease |
—
|
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: SIC-27 Evaluating the Substance of Transactions Involving the Legal Form of a Lease | Statement: [IFRS 16 Leases, replaces, SIC-27 Evaluating the Substance of Transactions Involving the Legal Form of a Lease]
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: SIC-27 Evaluating the Substance of Transactions Involving the Legal Form of a Lease Context triple: [IFRS 16 Leases, replaces, SIC-27 Evaluating the Substance of Transactions Involving the Legal Form of a Lease]
-
A.
Indian Long-Term Leasing Act
The Indian Long-Term Leasing Act is a U.S. federal law that regulates and authorizes long-term leases of tribal and individually owned Indian lands, often central to legal disputes involving Native American property rights.
-
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.
SIC Interpretations
chosen
SIC Interpretations are authoritative guidance documents issued by the IFRS Interpretations Committee to clarify the application of International Financial Reporting Standards in specific accounting scenarios.
-
D.
IFRS 16 Leases
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.
-
E.
Restatement of the Law of Property (Third)
Restatement of the Law of Property (Third) is an American Law Institute treatise that synthesizes and clarifies modern U.S. property law doctrines for use by courts, scholars, and practitioners.
- 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.