Triple
T18566599
| Position | Surface form | Disambiguated ID | Type / Status |
|---|---|---|---|
| Subject | IFRS 10 Consolidated Financial Statements |
E453773
|
entity |
| Predicate | replacedStandard |
P28535
|
FINISHED |
| Object | SIC-12 Consolidation—Special Purpose Entities |
—
|
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: SIC-12 Consolidation—Special Purpose Entities | Statement: [IFRS 10 Consolidated Financial Statements, replacedStandard, SIC-12 Consolidation—Special Purpose Entities]
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: SIC-12 Consolidation—Special Purpose Entities Context triple: [IFRS 10 Consolidated Financial Statements, replacedStandard, SIC-12 Consolidation—Special Purpose Entities]
-
A.
ASC 810 Consolidation
ASC 810 Consolidation is a U.S. GAAP accounting standard that provides guidance on when and how a reporting entity must consolidate financial statements of other entities it controls, including variable interest entities.
-
B.
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.
-
C.
SIC
SIC is a major Portuguese television network known for its wide range of entertainment, news, and cultural programming.
-
D.
SIC Interpretations
chosen
SIC Interpretations are authoritative guidance documents issued by the IFRS Interpretations Committee to clarify the application of International Financial Reporting Standards in specific accounting scenarios.
-
E.
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.
- 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.