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: Disclosures—Offsetting Financial Assets and Financial Liabilities (2011 amendments) | Statement: [IFRS 7 Financial Instruments: Disclosures, amendedBy, Disclosures—Offsetting Financial Assets and Financial Liabilities (2011 amendments)]

Target entity: Disclosures—Offsetting Financial Assets and Financial Liabilities (2011 amendments)
Context triple: [IFRS 7 Financial Instruments: Disclosures, amendedBy, Disclosures—Offsetting Financial Assets and Financial Liabilities (2011 amendments)]

• A. 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.
• B. IAS 32 Financial Instruments: Presentation
  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.
• C. 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.
• 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 Conceptual Framework for Financial Reporting
  The IFRS Conceptual Framework for Financial Reporting is a foundational document issued by the IASB that sets out the underlying concepts and principles guiding the preparation and presentation of financial statements under International Financial Reporting Standards.
• F. None of above. chosen
• G. Unsure - the case is ambiguous/there is not enough information to decide.

Target entity: Disclosures—Offsetting Financial Assets and Financial Liabilities (2011 amendments)
Target entity description: Disclosures—Offsetting Financial Assets and Financial Liabilities (2011 amendments) is a set of changes to IFRS 7 that introduced enhanced disclosure requirements to help users assess the effect or potential effect of netting arrangements on an entity’s financial position.

• A. IFRS 7 Financial Instruments: Disclosures chosen
  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.
• B. IAS 32 Financial Instruments: Presentation
  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.
• C. 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.
• 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 Conceptual Framework for Financial Reporting
  The IFRS Conceptual Framework for Financial Reporting is a foundational document issued by the IASB that sets out the underlying concepts and principles guiding the preparation and presentation of financial statements under International Financial Reporting Standards.
• F. None of above.