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: IFRS 9 Financial Instruments | Statement: [IFRS 7 Financial Instruments: Disclosures, linkedStandard, IFRS 9 Financial Instruments]

Target entity: IFRS 9 Financial Instruments
Context triple: [IFRS 7 Financial Instruments: Disclosures, linkedStandard, IFRS 9 Financial Instruments]

• A. IFRS 9 Financial Instruments chosen
  IFRS 9 Financial Instruments is an international accounting standard that sets out principles for the classification, measurement, impairment, and hedge accounting of financial instruments.
• B. 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.
• C. IFRS 17 Insurance Contracts
  IFRS 17 Insurance Contracts is an international accounting standard that sets out principles for the recognition, measurement, presentation, and disclosure of insurance contracts to ensure consistent and transparent financial reporting by insurers.
• D. IFRS 13 Fair Value Measurement
  IFRS 13 Fair Value Measurement is an International Financial Reporting Standard that provides a single, comprehensive framework for measuring fair value and requiring related disclosures across various types of assets, liabilities, and transactions.
• E. IFRS 15 Revenue from Contracts with Customers
  IFRS 15 Revenue from Contracts with Customers is an international accounting standard that sets out a comprehensive, principles-based framework for recognizing revenue from customer contracts across industries.
• F. None of above.
• G. Unsure - the case is ambiguous/there is not enough information to decide.

Target predicate: linkedStandard
Context triple: [IFRS 7 Financial Instruments: Disclosures, linkedStandard, IFRS 9 Financial Instruments]

• A. linkedSupport
  Indicates a relationship where one entity provides support that is directly connected or dependent on another entity’s support or status.
• B. associatedWithStandard chosen
  Indicates that something is linked or connected to a specific standard, such as being defined, governed, or guided by that standard.
• C. linkType
  Indicates the specific kind or category of relationship that connects two linked entities.
• D. linkedByStructure
  Indicates that two entities are connected or associated through a shared structural element, configuration, or framework.
• E. linkedLocation
  Indicates that one location is associated or connected to another location in a meaningful way, such as being related, referenced, or contextually tied.
• F. None of above.