Triple

T18566374
Position Surface form Disambiguated ID Type / Status
Subject IAS 36 Impairment of Assets E453768 entity
Predicate relatedTo P37 FINISHED
Object IFRS 3 Business Combinations — 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: IFRS 3 Business Combinations | Statement: [IAS 36 Impairment of Assets, relatedTo, IFRS 3 Business Combinations]
NED1 Entity disambiguation (via context triple) gpt-5-mini-2025-08-07 
Target entity: IFRS 3 Business Combinations
Context triple: [IAS 36 Impairment of Assets, relatedTo, IFRS 3 Business Combinations]
  • A. IFRS 3 Business Combinations chosen
    IFRS 3 Business Combinations is an international accounting standard that sets out the principles and requirements for how companies recognize, measure, and disclose business combinations such as mergers and acquisitions.
  • B. ASC 805 Business Combinations
    ASC 805 Business Combinations is a U.S. GAAP accounting standard that provides guidance on how companies should recognize, measure, and disclose assets, liabilities, and goodwill arising from mergers and acquisitions.
  • C. IFRS 10 Consolidated Financial Statements
    IFRS 10 Consolidated Financial Statements is an international accounting standard that sets out principles for presenting and preparing consolidated financial statements when an entity controls one or more other entities.
  • D. IFRS 11 Joint Arrangements
    IFRS 11 Joint Arrangements is an accounting standard that sets out principles for financial reporting by entities that have interests in joint arrangements, focusing on the rights and obligations arising from joint control.
  • 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_69e53aff027481909ca7257967967650 completed April 19, 2026, 8:28 p.m.
Created at: April 10, 2026, 11:43 a.m.