Triple
T18566864
| Position | Surface form | Disambiguated ID | Type / Status |
|---|---|---|---|
| Subject | IAS 40 |
E453778
|
entity |
| Predicate | fairValueModelTreatment |
P115738
|
FINISHED |
| Object | changes in fair value recognised in profit or loss |
—
|
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: changes in fair value recognised in profit or loss | Statement: [IAS 40, fairValueModelTreatment, changes in fair value recognised in profit or loss]
PD
Predicate disambiguation
gpt-5-mini-2025-08-07
Target predicate: fairValueModelTreatment Context triple: [IAS 40, fairValueModelTreatment, changes in fair value recognised in profit or loss]
-
A.
valuedBy
Indicates that one entity is regarded as important, useful, or held in high esteem by another entity.
-
B.
isValuedFor
Indicates that one entity is appreciated, esteemed, or considered important because of a particular quality, contribution, or characteristic it provides to another entity.
-
C.
evaluationModel
chosen
Indicates a relationship where one entity serves as a model, standard, or framework used to assess, judge, or measure the performance or quality of another entity.
-
D.
fundingModel
Indicates how an entity is financially supported or sustained, such as through specific revenue sources, payment structures, or funding mechanisms.
-
E.
requiresEqualTreatmentWith
Indicates that one entity must be treated in the same way and to the same extent as another entity, without preferential or discriminatory differences.
- F. None of above.
Provenance (3 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. |
Created at: April 10, 2026, 11:43 a.m.