Triple
T18600073
| Position | Surface form | Disambiguated ID | Type / Status |
|---|---|---|---|
| Subject | IFRS 9 Financial Instruments |
E454594
|
entity |
| Predicate | hedgeAccountingModel |
P117723
|
FINISHED |
| Object | Principles-based |
—
|
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: Principles-based | Statement: [IFRS 9 Financial Instruments, hedgeAccountingModel, Principles-based]
PD
Predicate disambiguation
gpt-5-mini-2025-08-07
Target predicate: hedgeAccountingModel Context triple: [IFRS 9 Financial Instruments, hedgeAccountingModel, Principles-based]
-
A.
accountingTreatment
chosen
Indicates how a transaction, event, or item is recognized, measured, and reported in financial accounts according to specific accounting rules or policies.
-
B.
accrualMethod
Indicates the method or basis by which something (such as interest, revenue, or benefits) is accumulated or recognized over time.
-
C.
usedForAccounting
Indicates that something is employed in performing, supporting, or managing accounting activities or financial record-keeping.
-
D.
usedAsAccountingUnitAfterReform
Indicates that something served as an accounting unit following a specified reform.
-
E.
operatingModel
Indicates how an organization structures and manages its processes, resources, and governance to deliver its products or services.
- 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_69d8d38ae7e081908a98df1251842402 |
completed | April 10, 2026, 10:40 a.m. |
| NER | Named-entity recognition | batch_69e5475018548190a2f497081af7ce55 |
completed | April 19, 2026, 9:21 p.m. |
| PD | Predicate disambiguation | batch_69e478cf5e888190a0b1074b0c6525df |
completed | April 19, 2026, 6:40 a.m. |
Created at: April 10, 2026, 11:45 a.m.