Triple
T18566673
| Position | Surface form | Disambiguated ID | Type / Status |
|---|---|---|---|
| Subject | IFRS 11 Joint Arrangements |
E453774
|
entity |
| Predicate | relatedTo |
P37
|
FINISHED |
| Object | IAS 28 Investments in Associates and Joint Ventures |
—
|
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: IAS 28 Investments in Associates and Joint Ventures | Statement: [IFRS 11 Joint Arrangements, relatedTo, IAS 28 Investments in Associates and Joint Ventures]
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: IAS 28 Investments in Associates and Joint Ventures Context triple: [IFRS 11 Joint Arrangements, relatedTo, IAS 28 Investments in Associates and Joint Ventures]
-
A.
IAS 28 Investments in Associates and Joint Ventures
chosen
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.
IAS 31 Interests in Joint Ventures
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.
-
C.
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.
-
D.
IAS 40 Investment Property
IAS 40 Investment Property is an International Accounting Standard that prescribes the accounting treatment, recognition, and disclosure requirements for property held to earn rentals or for capital appreciation.
-
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.
- 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.