Triple
T22050699
| Position | Surface form | Disambiguated ID | Type / Status |
|---|---|---|---|
| Subject | Topic 326 Financial Instruments—Credit Losses |
E544872
|
entity |
| Predicate | relatedTo |
P37
|
FINISHED |
| Object | ASC 320 Investments—Debt Securities |
—
|
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: ASC 320 Investments—Debt Securities | Statement: [Topic 326 Financial Instruments—Credit Losses, relatedTo, ASC 320 Investments—Debt Securities]
NED1
Entity disambiguation (via context triple)
gpt-5-mini-2025-08-07
Target entity: ASC 320 Investments—Debt Securities Context triple: [Topic 326 Financial Instruments—Credit Losses, relatedTo, ASC 320 Investments—Debt Securities]
-
A.
ASC Topic 320
chosen
ASC Topic 320 is a section of the FASB Accounting Standards Codification that provides U.S. GAAP guidance on the classification, measurement, and reporting of investments in debt and equity securities.
-
B.
ASC 946 Financial Services—Investment Companies
ASC 946 Financial Services—Investment Companies is a section of the FASB Accounting Standards Codification that provides specialized U.S. GAAP guidance on the accounting and reporting requirements for investment companies, including measurement, consolidation, and disclosure principles.
-
C.
ASC Topic 820
ASC Topic 820 is the U.S. accounting standard that provides comprehensive guidance on measuring and disclosing fair value in financial reporting.
-
D.
ASC 350 Intangibles—Goodwill and Other
ASC 350 Intangibles—Goodwill and Other is a U.S. GAAP accounting standard that provides guidance on the recognition, measurement, and impairment testing of goodwill and other intangible assets.
-
E.
IAS 28 Investments in Associates and Joint Ventures
IAS 28 Investments in Associates and Joint Ventures is an International Accounting Standard that prescribes the accounting treatment, including the equity method, for investments in entities over which an investor has significant influence or joint control.
- 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.