Triple

T18566694
Position Surface form Disambiguated ID Type / Status
Subject IFRS 12 Disclosure of Interests in Other Entities E453775 entity
Predicate issuedBy P29 FINISHED
Object International Accounting Standards Board — 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: International Accounting Standards Board | Statement: [IFRS 12 Disclosure of Interests in Other Entities, issuedBy, International Accounting Standards Board]
NED1 Entity disambiguation (via context triple) gpt-5-mini-2025-08-07 
Target entity: International Accounting Standards Board
Context triple: [IFRS 12 Disclosure of Interests in Other Entities, issuedBy, International Accounting Standards Board]
  • A. International Accounting Standards Board chosen
    The International Accounting Standards Board is an independent global standard-setting body that develops and issues International Financial Reporting Standards (IFRS) used in many countries worldwide.
  • B. International Accounting Standards Committee
    The International Accounting Standards Committee was the original international body responsible for developing and issuing global accounting standards before being succeeded by the International Accounting Standards Board.
  • C. IFRS Foundation
    The IFRS Foundation is an independent, non-profit organization responsible for developing and promoting International Financial Reporting Standards used globally in financial reporting.
  • D. IFRS Advisory Council
    The IFRS Advisory Council is a strategic advisory body that provides broad stakeholder input and advice to support the standard-setting activities of the IFRS Foundation and the International Accounting Standards Board.
  • E. IFRS Interpretations Committee
    The IFRS Interpretations Committee is the body responsible for developing authoritative guidance on the application of International Financial Reporting Standards to ensure consistent global financial reporting.
  • 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.