Triple
T18740180
| Position | Surface form | Disambiguated ID | Type / Status |
|---|---|---|---|
| Subject | IAS 37 Provisions, Contingent Liabilities and Contingent Assets |
E458266
|
entity |
| Predicate | replaced |
P101
|
FINISHED |
| Object | IAS 10 Contingencies and Events Occurring After the Balance Sheet Date (in respect of contingencies) |
—
|
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 10 Contingencies and Events Occurring After the Balance Sheet Date (in respect of contingencies) | Statement: [IAS 37 Provisions, Contingent Liabilities and Contingent Assets, replaced, IAS 10 Contingencies and Events Occurring After the Balance Sheet Date (in respect of contingencies)]
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: IAS 10 Contingencies and Events Occurring After the Balance Sheet Date (in respect of contingencies) Context triple: [IAS 37 Provisions, Contingent Liabilities and Contingent Assets, replaced, IAS 10 Contingencies and Events Occurring After the Balance Sheet Date (in respect of contingencies)]
-
A.
IAS 37 Provisions, Contingent Liabilities and Contingent Assets
chosen
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.
-
B.
IAS 1 Presentation of Financial Statements
IAS 1 Presentation of Financial Statements is an International Accounting Standard that sets out the overall requirements for the structure, content, and minimum disclosures of general purpose financial statements.
-
C.
IAS 11 Construction Contracts
IAS 11 Construction Contracts was an international accounting standard that prescribed how to recognize revenue and costs for long-term construction contracts before being replaced by IFRS 15.
-
D.
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.
-
E.
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.
- 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_69d8d394dc308190b6725073f5db324c |
completed | April 10, 2026, 10:40 a.m. |
| NER | Named-entity recognition | batch_69e5768d6a208190817abe904fab433b |
completed | April 20, 2026, 12:42 a.m. |
Created at: April 10, 2026, 11:51 a.m.