Triple

T18566682
Position Surface form Disambiguated ID Type / Status
Subject IFRS 11 Joint Arrangements E453774 entity
Predicate requiresForSeparateFinancialStatements P132559 FINISHED
Object Accounting for interests in joint ventures in accordance with IAS 27 or local requirements LITERAL FINISHED

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: Accounting for interests in joint ventures in accordance with IAS 27 or local requirements | Statement: [IFRS 11 Joint Arrangements, requiresForSeparateFinancialStatements, Accounting for interests in joint ventures in accordance with IAS 27 or local requirements]
PD Predicate disambiguation gpt-5-mini-2025-08-07
Target predicate: requiresForSeparateFinancialStatements
Context triple: [IFRS 11 Joint Arrangements, requiresForSeparateFinancialStatements, Accounting for interests in joint ventures in accordance with IAS 27 or local requirements]
  • A. reportsFinancialResultsSeparatelyIn
    Indicates that an entity discloses its financial results as a distinct report within the specified jurisdiction, period, or reporting context.
  • B. hasFinancialStatements
    Indicates that an entity possesses or is associated with one or more formal financial statements documenting its financial performance or position.
  • C. separateAdmissionRequired
    Indicates that access to this entity or activity is not covered by a general entry and requires an additional, distinct admission or ticket.
  • D. requiresSupervisoryBoard
    Indicates that an entity must have a supervisory board in place as a necessary governance requirement.
  • E. requiredToProvide
    Indicates that one entity has an obligation or duty to supply or furnish something to another entity.
  • F. None of above. chosen

Provenance (4 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.
PD Predicate disambiguation batch_69e478c16e0c8190b03966aa23c395a6 completed April 19, 2026, 6:40 a.m.
PDg Predicate description generation batch_69e484121cd48190bf583b4c94636a30 completed April 19, 2026, 7:28 a.m.
Created at: April 10, 2026, 11:43 a.m.