Triple

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).

Phrase: Islamic Finance Rules (IFR) Module | Statement: [DFSA Rulebook, hasPart, Islamic Finance Rules (IFR) Module]

Target entity: Islamic Finance Rules (IFR) Module
Context triple: [DFSA Rulebook, hasPart, Islamic Finance Rules (IFR) Module]

• A. Islamic Financial Services Act 2013
  The Islamic Financial Services Act 2013 is Malaysia’s primary legal framework governing the regulation, supervision, and oversight of Islamic banking, takaful, and other Shariah-compliant financial services.
• B. Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI)
  The Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) is an international standard-setting body that develops Sharia-compliant accounting, auditing, governance, ethics, and Sharia standards for Islamic finance institutions worldwide.
• C. Islamic Banking Act 1983
  The Islamic Banking Act 1983 was Malaysia’s foundational law governing the establishment, regulation, and operation of Islamic banks and Sharia-compliant banking activities before it was superseded by more comprehensive legislation.
• D. Islamic finance
  Islamic finance is a system of banking and financial practices that complies with Islamic law, emphasizing risk-sharing, asset-backed transactions, and the prohibition of interest (riba) and excessive uncertainty (gharar).
• E. Islamic Financial Services Board
  The Islamic Financial Services Board is an international standard-setting body that develops and promotes regulatory and supervisory standards for the Islamic financial services industry worldwide.
• F. None of above. chosen
• G. Unsure - the case is ambiguous/there is not enough information to decide.

Target entity: Islamic Finance Rules (IFR) Module
Target entity description: The Islamic Finance Rules (IFR) Module is a section of the DFSA Rulebook that sets out regulatory requirements and standards for conducting Shari’a-compliant financial activities in the Dubai International Financial Centre.

• A. Islamic Financial Services Act 2013
  The Islamic Financial Services Act 2013 is Malaysia’s primary legal framework governing the regulation, supervision, and oversight of Islamic banking, takaful, and other Shariah-compliant financial services.
• B. Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI)
  The Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) is an international standard-setting body that develops Sharia-compliant accounting, auditing, governance, ethics, and Sharia standards for Islamic finance institutions worldwide.
• C. Islamic Banking Act 1983
  The Islamic Banking Act 1983 was Malaysia’s foundational law governing the establishment, regulation, and operation of Islamic banks and Sharia-compliant banking activities before it was superseded by more comprehensive legislation.
• D. Islamic finance
  Islamic finance is a system of banking and financial practices that complies with Islamic law, emphasizing risk-sharing, asset-backed transactions, and the prohibition of interest (riba) and excessive uncertainty (gharar).
• E. Islamic Financial Services Board
  The Islamic Financial Services Board is an international standard-setting body that develops and promotes regulatory and supervisory standards for the Islamic financial services industry worldwide.
• F. None of above. chosen