Triple

T18566598
Position Surface form Disambiguated ID Type / Status
Subject IFRS 10 Consolidated Financial Statements E453773 entity
Predicate replacedStandard P28535 FINISHED
Object IAS 27 Consolidated and Separate Financial Statements (in respect of consolidation requirements) — NE NERFINISHED

How this triple was built (3 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 27 Consolidated and Separate Financial Statements (in respect of consolidation requirements) | Statement: [IFRS 10 Consolidated Financial Statements, replacedStandard, IAS 27 Consolidated and Separate Financial Statements (in respect of consolidation requirements)]
NED1 Entity disambiguation (via context triple) gpt-5-mini-2025-08-07 
Target entity: IAS 27 Consolidated and Separate Financial Statements (in respect of consolidation requirements)
Context triple: [IFRS 10 Consolidated Financial Statements, replacedStandard, IAS 27 Consolidated and Separate Financial Statements (in respect of consolidation requirements)]
  • A. 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.
  • 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. 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.
  • D. 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.
  • E. 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.
  • F. None of above. chosen
  • G. Unsure - the case is ambiguous/there is not enough information to decide.
NED2 Entity disambiguation (via description) gpt-5-mini-2025-08-07 
Target entity: IAS 27 Consolidated and Separate Financial Statements (in respect of consolidation requirements)
Target entity description: IAS 27 Consolidated and Separate Financial Statements is an International Accounting Standard that previously set out the principles for preparing and presenting consolidated and separate financial statements before its consolidation guidance was superseded by IFRS 10.
  • A. 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.
  • 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. 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.
  • D. 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.
  • E. 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.
  • F. None of above. chosen

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.