Triple
T18740176
| Position | Surface form | Disambiguated ID | Type / Status |
|---|---|---|---|
| Subject | IAS 37 Provisions, Contingent Liabilities and Contingent Assets |
E458266
|
entity |
| Predicate | recognitionRuleForContingentAssets |
P7981
|
FINISHED |
| Object | Contingent assets are not recognized until realization is virtually certain |
—
|
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: Contingent assets are not recognized until realization is virtually certain | Statement: [IAS 37 Provisions, Contingent Liabilities and Contingent Assets, recognitionRuleForContingentAssets, Contingent assets are not recognized until realization is virtually certain]
PD
Predicate disambiguation
gpt-5-mini-2025-08-07
Target predicate: recognitionRuleForContingentAssets Context triple: [IAS 37 Provisions, Contingent Liabilities and Contingent Assets, recognitionRuleForContingentAssets, Contingent assets are not recognized until realization is virtually certain]
-
A.
recognitionBasis
Indicates the grounds, criteria, or evidence upon which something or someone is acknowledged, identified, or formally recognized.
-
B.
recognitionPolicy
Indicates the rules or criteria governing how something is identified, acknowledged, or accepted as valid within a given system or context.
-
C.
conditionForRecognition
chosen
Indicates that one entity specifies the requirement or circumstance under which another entity is acknowledged, accepted, or officially recognized.
-
D.
possiblyRuledAs
Indicates that one entity may have exercised governance or authority over another, but this ruling is uncertain or not definitively established.
-
E.
labelingRule
Indicates that a specified rule or criterion is used to assign a particular label or category to an entity.
- 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_69d8d394dc308190b6725073f5db324c |
completed | April 10, 2026, 10:40 a.m. |
| NER | Named-entity recognition | batch_69e5768d6a208190817abe904fab433b |
completed | April 20, 2026, 12:42 a.m. |
| PD | Predicate disambiguation | batch_69e48d03766c8190a43f7681842f4f8d |
completed | April 19, 2026, 8:06 a.m. |
Created at: April 10, 2026, 11:51 a.m.