Triple

T18566471
Position Surface form Disambiguated ID Type / Status
Subject IFRS 2 Share-based Payment E453770 entity
Predicate relatedTo P37 FINISHED
Object IAS 19 Employee Benefits — 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: IAS 19 Employee Benefits | Statement: [IFRS 2 Share-based Payment, relatedTo, IAS 19 Employee Benefits]
NED1 Entity disambiguation (via context triple) gpt-5-mini-2025-08-07 
Target entity: IAS 19 Employee Benefits
Context triple: [IFRS 2 Share-based Payment, relatedTo, IAS 19 Employee Benefits]
  • A. IAS 19 Employee Benefits chosen
    IAS 19 Employee Benefits is an International Accounting Standard that prescribes the accounting and disclosure requirements for employee benefits such as pensions, post-employment benefits, and other long-term compensation.
  • B. IAS 12 Income Taxes
    IAS 12 Income Taxes is an International Accounting Standard that prescribes the accounting treatment for current and deferred income taxes in financial statements.
  • C. 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.
  • D. IAS 16 Property, Plant and Equipment
    IAS 16 Property, Plant and Equipment is an International Accounting Standard that prescribes the accounting treatment for tangible long-term assets, including their recognition, measurement, depreciation, and derecognition.
  • 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.