Triple

T18566792
Position Surface form Disambiguated ID Type / Status
Subject IAS 32 Financial Instruments: Presentation E453777 entity
Predicate standardNumber P4626 FINISHED
Object IAS 32 — 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 32 | Statement: [IAS 32 Financial Instruments: Presentation, standardNumber, IAS 32]
NED1 Entity disambiguation (via context triple) gpt-5-mini-2025-08-07 
Target entity: IAS 32
Context triple: [IAS 32 Financial Instruments: Presentation, standardNumber, IAS 32]
  • A. IAS 32 Financial Instruments: Presentation chosen
    IAS 32 Financial Instruments: Presentation is an International Accounting Standard that sets out principles for classifying and presenting financial instruments as liabilities or equity in financial statements.
  • B. 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.
  • C. IAS 1 Presentation of Financial Statements
    IAS 1 Presentation of Financial Statements is an International Accounting Standard that sets out the overall requirements for the structure, content, and minimum disclosures of general purpose financial statements.
  • D. IAS 12 Income Taxes
    IAS 12 Income Taxes is an International Accounting Standard that prescribes the accounting treatment for current and deferred income taxes in financial statements.
  • E. 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.
  • 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.