Triple

T22050676
Position Surface form Disambiguated ID Type / Status
Subject Topic 326 Financial Instruments—Credit Losses E544872 entity
Predicate hasFullName P16 FINISHED
Object Financial Instruments—Credit Losses — 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: Financial Instruments—Credit Losses | Statement: [Topic 326 Financial Instruments—Credit Losses, hasFullName, Financial Instruments—Credit Losses]
NED1 Entity disambiguation (via context triple) gpt-5-mini-2025-08-07 
Target entity: Financial Instruments—Credit Losses
Context triple: [Topic 326 Financial Instruments—Credit Losses, hasFullName, Financial Instruments—Credit Losses]
  • A. Topic 326 Financial Instruments—Credit Losses chosen
    Topic 326 Financial Instruments—Credit Losses is a U.S. GAAP accounting standard that establishes the current expected credit loss (CECL) model for measuring and recognizing credit losses on financial assets.
  • B. IFRS 9 Financial Instruments
    IFRS 9 Financial Instruments is an international accounting standard that sets out principles for the classification, measurement, impairment, and hedge accounting of financial instruments.
  • C. 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accounting standard that set out rules for classifying, measuring, and recognizing financial instruments before being superseded by IFRS 9.
  • D. Securities and related financial instruments — Classification of financial instruments (CFI code)
    Securities and related financial instruments — Classification of financial instruments (CFI code) is an international standard that defines a structured coding system for categorizing and identifying types of financial instruments.
  • E. Merton’s model of credit risk
    Merton’s model of credit risk is a structural framework in finance that values a firm’s equity as a call option on its assets to assess the probability of default and price corporate debt.
  • 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_69e11e32445c8190ab97089b48a130bb completed April 16, 2026, 5:36 p.m.
NER Named-entity recognition batch_69f1283386f081908b70df81f38a5b1c completed April 28, 2026, 9:35 p.m.
Created at: April 16, 2026, 8:26 p.m.