Triple

T18566875
Position Surface form Disambiguated ID Type / Status
Subject IAS 40 E453778 entity
Predicate relatedStandard P37 FINISHED
Object IAS 36 Impairment of Assets — 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 36 Impairment of Assets | Statement: [IAS 40, relatedStandard, IAS 36 Impairment of Assets]
NED1 Entity disambiguation (via context triple) gpt-5-mini-2025-08-07 
Target entity: IAS 36 Impairment of Assets
Context triple: [IAS 40, relatedStandard, IAS 36 Impairment of Assets]
  • A. IAS 36 Impairment of Assets chosen
    IAS 36 Impairment of Assets is an International Accounting Standard that prescribes procedures to ensure assets are not carried at more than their recoverable amount, requiring entities to recognize and measure impairment losses when necessary.
  • 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 38 Intangible Assets
    IAS 38 Intangible Assets is an International Accounting Standard that prescribes the recognition, measurement, amortisation, and disclosure requirements for identifiable non-monetary assets without physical substance.
  • D. IAS 16 Property, Plant and Equipment
    IAS 16 Property, Plant and Equipment is an International Accounting Standard that prescribes the accounting treatment for tangible long-term assets, including their recognition, measurement, depreciation, and derecognition.
  • E. IAS 39 Financial Instruments: Recognition and Measurement
    IAS 39 Financial Instruments: Recognition and Measurement was an international accounting standard that set out rules for classifying, measuring, and recognizing financial instruments before being superseded by IFRS 9.
  • 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.