Triple

T18566034
Position Surface form Disambiguated ID Type / Status
Subject SIC Interpretations E453762 entity
Predicate appliesTo P1129 FINISHED
Object International Accounting Standards
International Accounting Standards are a set of globally recognized accounting principles and rules that guide how companies prepare and present their financial statements.
 E123139 NE FINISHED

How this triple was built (4 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: International Accounting Standards | Statement: [SIC Interpretations, appliesTo, International Accounting Standards]
NED1 Entity disambiguation (via context triple) gpt-5-mini-2025-08-07 
Target entity: International Accounting Standards
Context triple: [SIC Interpretations, appliesTo, International Accounting Standards]
  • A. International Financial Reporting Standards
    International Financial Reporting Standards are a globally recognized set of accounting rules and principles designed to bring transparency, consistency, and comparability to financial statements across different countries.
  • B. IFRS
    IFRS (International Financial Reporting Standards) is a globally used set of accounting standards designed to bring transparency, comparability, and consistency to financial statements across different countries.
  • C. IFRS
    IFRS is the national firefighting and rescue authority of Israel responsible for emergency response, fire prevention, and public safety.
  • D. International Accounting Standards Board
    The International Accounting Standards Board is an independent global standard-setting body that develops and issues International Financial Reporting Standards (IFRS) used in many countries worldwide.
  • E. International Standards
    International Standards are globally recognized guidelines that define the principles, requirements, and best practices for conducting professional internal auditing.
  • F. None of above. chosen
  • G. Unsure - the case is ambiguous/there is not enough information to decide.
NEDg Description generation gpt-5.1
Instruction
Generate a one-sentence description of the target entity. 
You are given a context triple in the form (subject, predicate, object), where the object is the target entity. 
# Instructions
Use the triple to infer relevant information about the entity. Describe the entity based on what is most defining, well-known. 
Avoid repeating the information from the triple, unless really essential.
# Response Format
Return only the sentence: "Description: [one-sentence description of the target entity]"
Input
Entity: International Accounting Standards
Triple: [SIC Interpretations, appliesTo, International Accounting Standards]
Generated description
International Accounting Standards are a set of globally recognized accounting principles and rules that guide how companies prepare and present their financial statements.
NED2 Entity disambiguation (via description) gpt-5-mini-2025-08-07 
Target entity: International Accounting Standards
Target entity description: International Accounting Standards are a set of globally recognized accounting principles and rules that guide how companies prepare and present their financial statements.
  • A. International Financial Reporting Standards chosen
    International Financial Reporting Standards are a globally recognized set of accounting rules and principles designed to bring transparency, consistency, and comparability to financial statements across different countries.
  • B. IFRS
    IFRS (International Financial Reporting Standards) is a globally used set of accounting standards designed to bring transparency, comparability, and consistency to financial statements across different countries.
  • C. IFRS
    IFRS is the national firefighting and rescue authority of Israel responsible for emergency response, fire prevention, and public safety.
  • D. International Accounting Standards Board
    The International Accounting Standards Board is an independent global standard-setting body that develops and issues International Financial Reporting Standards (IFRS) used in many countries worldwide.
  • E. International Standards
    International Standards are globally recognized guidelines that define the principles, requirements, and best practices for conducting professional internal auditing.
  • F. None of above.

Provenance (5 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_69d8d38974308190a9174430ef256b73 completed April 10, 2026, 10:40 a.m.
NER Named-entity recognition batch_69e53afe3ee081909eeee62c889948f4 completed April 19, 2026, 8:28 p.m.
NED1 Entity disambiguation (via context triple) batch_6a050d67c1ac819096dc2f90ea547ea0 completed May 13, 2026, 11:46 p.m.
NEDg Description generation batch_6a050e224e4881908ad55301bda567dc completed May 13, 2026, 11:49 p.m.
NED2 Entity disambiguation (via description) batch_6a050ecc33e48190bc28430a6a771492 completed May 13, 2026, 11:52 p.m.
Created at: April 10, 2026, 11:43 a.m.