Triple

T18566723
Position Surface form Disambiguated ID Type / Status
Subject IFRS 12 Disclosure of Interests in Other Entities E453775 entity
Predicate relatedTo P37 FINISHED
Object IFRS 10 Consolidated Financial Statements — 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: IFRS 10 Consolidated Financial Statements | Statement: [IFRS 12 Disclosure of Interests in Other Entities, relatedTo, IFRS 10 Consolidated Financial Statements]
NED1 Entity disambiguation (via context triple) gpt-5-mini-2025-08-07 
Target entity: IFRS 10 Consolidated Financial Statements
Context triple: [IFRS 12 Disclosure of Interests in Other Entities, relatedTo, IFRS 10 Consolidated Financial Statements]
  • A. IFRS 10 Consolidated Financial Statements chosen
    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.
  • B. IFRS 3 Business Combinations
    IFRS 3 Business Combinations is an international accounting standard that sets out the principles and requirements for how companies recognize, measure, and disclose business combinations such as mergers and acquisitions.
  • 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. 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. IFRS Conceptual Framework for Financial Reporting
    The IFRS Conceptual Framework for Financial Reporting is a foundational document issued by the IASB that sets out the underlying concepts and principles guiding the preparation and presentation of financial statements under International Financial Reporting Standards.
  • 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.