Triple

T18566647
Position Surface form Disambiguated ID Type / Status
Subject IFRS 11 Joint Arrangements E453774 entity
Predicate replaced P101 FINISHED
Object IAS 31 Interests in Joint Ventures — 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 31 Interests in Joint Ventures | Statement: [IFRS 11 Joint Arrangements, replaced, IAS 31 Interests in Joint Ventures]
NED1 Entity disambiguation (via context triple) gpt-5-mini-2025-08-07 
Target entity: IAS 31 Interests in Joint Ventures
Context triple: [IFRS 11 Joint Arrangements, replaced, IAS 31 Interests in Joint Ventures]
  • A. IAS 28 Investments in Associates and Joint Ventures
    IAS 28 Investments in Associates and Joint Ventures is an International Accounting Standard that prescribes the accounting treatment, including the equity method, for investments in entities over which an investor has significant influence or joint control.
  • B. IFRS 11 Joint Arrangements
    IFRS 11 Joint Arrangements is an accounting standard that sets out principles for financial reporting by entities that have interests in joint arrangements, focusing on the rights and obligations arising from joint control.
  • C. 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.
  • 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 11 Construction Contracts
    IAS 11 Construction Contracts was an international accounting standard that prescribed how to recognize revenue and costs for long-term construction contracts before being replaced by IFRS 15.
  • 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 31 Interests in Joint Ventures
Target entity description: IAS 31 Interests in Joint Ventures was an international accounting standard that prescribed the recognition, measurement, and disclosure requirements for entities with interests in jointly controlled operations, assets, and entities.
  • A. IAS 28 Investments in Associates and Joint Ventures
    IAS 28 Investments in Associates and Joint Ventures is an International Accounting Standard that prescribes the accounting treatment, including the equity method, for investments in entities over which an investor has significant influence or joint control.
  • B. IFRS 11 Joint Arrangements
    IFRS 11 Joint Arrangements is an accounting standard that sets out principles for financial reporting by entities that have interests in joint arrangements, focusing on the rights and obligations arising from joint control.
  • C. 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.
  • 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 11 Construction Contracts
    IAS 11 Construction Contracts was an international accounting standard that prescribed how to recognize revenue and costs for long-term construction contracts before being replaced by IFRS 15.
  • 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.