Triple

T18566329

Position	Surface form	Disambiguated ID	Type / Status
Subject	IAS 16 Property, Plant and Equipment	`E453767`	entity
Predicate	relatedTo	`P37`	FINISHED
Object	IAS 23 Borrowing Costs IAS 23 Borrowing Costs is an International Accounting Standard that prescribes the accounting treatment for borrowing costs, requiring certain costs directly attributable to the acquisition, construction, or production of qualifying assets to be capitalised.	`E1330301`	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: IAS 23 Borrowing Costs | Statement: [IAS 16 Property, Plant and Equipment, relatedTo, IAS 23 Borrowing Costs]

NED1 Entity disambiguation (via context triple) gpt-5-mini-2025-08-07

Target entity: IAS 23 Borrowing Costs
Context triple: [IAS 16 Property, Plant and Equipment, relatedTo, IAS 23 Borrowing Costs]

A. IAS 37 Provisions, Contingent Liabilities and Contingent Assets
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 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.
C. IAS 12 Income Taxes
IAS 12 Income Taxes is an International Accounting Standard that prescribes the accounting treatment for current and deferred income taxes in financial statements.
D. IAS 16 Property, Plant and Equipment
IAS 16 Property, Plant and Equipment is an International Accounting Standard that prescribes the accounting treatment for tangible long-term assets, including their recognition, measurement, depreciation, and derecognition.
E. IAS 40 Investment Property
IAS 40 Investment Property is an International Accounting Standard that prescribes the accounting treatment, recognition, and disclosure requirements for property held to earn rentals or for capital appreciation.
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: IAS 23 Borrowing Costs
Triple: [IAS 16 Property, Plant and Equipment, relatedTo, IAS 23 Borrowing Costs]

Generated description

IAS 23 Borrowing Costs is an International Accounting Standard that prescribes the accounting treatment for borrowing costs, requiring certain costs directly attributable to the acquisition, construction, or production of qualifying assets to be capitalised.

NED2 Entity disambiguation (via description) gpt-5-mini-2025-08-07

Target entity: IAS 23 Borrowing Costs
Target entity description: IAS 23 Borrowing Costs is an International Accounting Standard that prescribes the accounting treatment for borrowing costs, requiring certain costs directly attributable to the acquisition, construction, or production of qualifying assets to be capitalised.

A. IAS 37 Provisions, Contingent Liabilities and Contingent Assets
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 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.
C. IAS 12 Income Taxes
IAS 12 Income Taxes is an International Accounting Standard that prescribes the accounting treatment for current and deferred income taxes in financial statements.
D. IAS 16 Property, Plant and Equipment
IAS 16 Property, Plant and Equipment is an International Accounting Standard that prescribes the accounting treatment for tangible long-term assets, including their recognition, measurement, depreciation, and derecognition.
E. IAS 40 Investment Property
IAS 40 Investment Property is an International Accounting Standard that prescribes the accounting treatment, recognition, and disclosure requirements for property held to earn rentals or for capital appreciation.
F. None of above. chosen

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_6a049aeae6f0819093e9b9a154c1f12b`	completed	May 13, 2026, 3:38 p.m.
NEDg	Description generation	`batch_6a049c355cb08190a63addeba8293e5c`	completed	May 13, 2026, 3:43 p.m.
NED2	Entity disambiguation (via description)	`batch_6a049cfa32588190a6e4abf128aced0a`	completed	May 13, 2026, 3:47 p.m.

Created at: April 10, 2026, 11:43 a.m.