Triple

T18566877
Position Surface form Disambiguated ID Type / Status
Subject IAS 40 E453778 entity
Predicate relatedStandard P37 FINISHED
Object IFRS 5 Non-current Assets Held for Sale and Discontinued Operations — 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 5 Non-current Assets Held for Sale and Discontinued Operations | Statement: [IAS 40, relatedStandard, IFRS 5 Non-current Assets Held for Sale and Discontinued Operations]
NED1 Entity disambiguation (via context triple) gpt-5-mini-2025-08-07 
Target entity: IFRS 5 Non-current Assets Held for Sale and Discontinued Operations
Context triple: [IAS 40, relatedStandard, IFRS 5 Non-current Assets Held for Sale and Discontinued Operations]
  • A. IFRS 5 Non-current Assets Held for Sale and Discontinued Operations chosen
    IFRS 5 Non-current Assets Held for Sale and Discontinued Operations is an International Financial Reporting Standard that prescribes classification, measurement, and disclosure requirements for assets intended for sale and for components of an entity that have been discontinued.
  • 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 36 Impairment of Assets
    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.
  • D. IFRS 10 Consolidated Financial Statements
    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.
  • E. IFRS 15 Revenue from Contracts with Customers
    IFRS 15 Revenue from Contracts with Customers is an international accounting standard that sets out a comprehensive, principles-based framework for recognizing revenue from customer contracts across industries.
  • 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.