Triple

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).

Phrase: IAS 32 Financial Instruments: Presentation | Statement: [IFRS 7 Financial Instruments: Disclosures, supersededDisclosureRequirementsOf, IAS 32 Financial Instruments: Presentation]

Target entity: IAS 32 Financial Instruments: Presentation
Context triple: [IFRS 7 Financial Instruments: Disclosures, supersededDisclosureRequirementsOf, IAS 32 Financial Instruments: Presentation]

• A. IAS 32 Financial Instruments: Presentation chosen
  IAS 32 Financial Instruments: Presentation is an International Accounting Standard that sets out principles for classifying and presenting financial instruments as liabilities or equity in financial statements.
• B. IAS 1 Presentation of Financial Statements
  IAS 1 Presentation of Financial Statements is an International Accounting Standard that sets out the overall requirements for the structure, content, and minimum disclosures of general purpose financial statements.
• C. IFRS 7 Financial Instruments: Disclosures
  IFRS 7 Financial Instruments: Disclosures is an international accounting standard that sets out detailed disclosure requirements to help users assess the significance of financial instruments and the nature and extent of related risks in an entity’s financial statements.
• D. IFRS 9 Financial Instruments
  IFRS 9 Financial Instruments is an international accounting standard that sets out principles for the classification, measurement, impairment, and hedge accounting of financial instruments.
• E. 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.
• F. None of above.
• G. Unsure - the case is ambiguous/there is not enough information to decide.

Target predicate: supersededDisclosureRequirementsOf
Context triple: [IFRS 7 Financial Instruments: Disclosures, supersededDisclosureRequirementsOf, IAS 32 Financial Instruments: Presentation]

• A. discloses
  Indicates that one entity reveals, makes known, or provides previously non-public information to another entity or to the public.
• B. requiresSourceDisclosure
  Indicates that performing or using something is contingent on revealing or making known the origin or source from which it was derived.
• C. wasSupersededBy chosen
  Indicates that one entity has been replaced or made obsolete by another entity that takes over its role or function.
• D. complianceRequiredFor
  Indicates that one entity must adhere to or satisfy the rules, standards, or conditions defined by another entity.
• E. treatmentDisclosure
  Indicates that information about a treatment (such as its nature, risks, benefits, or alternatives) is revealed or communicated to another party.
• F. None of above.