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: Investment Entities amendments (2012) | Statement: [IFRS 10 Consolidated Financial Statements, amendedBy, Investment Entities amendments (2012)]

Target entity: Investment Entities amendments (2012)
Context triple: [IFRS 10 Consolidated Financial Statements, amendedBy, Investment Entities amendments (2012)]

• A. Ley de Sociedades de Inversión
  La Ley de Sociedades de Inversión es la normativa mexicana que regula la constitución, operación y supervisión de las sociedades de inversión y los fondos de inversión en el mercado de valores.
• B. Australian Securities and Investments Commission Act 2001
  The Australian Securities and Investments Commission Act 2001 is the federal law that establishes and governs Australia’s corporate, markets, financial services and consumer credit regulator, defining its powers, functions and regulatory framework.
• C. Financial Services Act 2012
  The Financial Services Act 2012 is a UK law that overhauled financial regulation after the 2008 crisis, creating new supervisory bodies and strengthening oversight of the financial system.
• D. Superannuation Industry (Supervision) Act 1993
  The Superannuation Industry (Supervision) Act 1993 is a key Australian law that sets prudential and governance standards for superannuation funds to protect members’ retirement savings.
• E. Corporations Amendment (Crowd-sourced Funding) Act 2017
  The Corporations Amendment (Crowd-sourced Funding) Act 2017 is an Australian law that established a regulatory framework to enable and govern equity crowd-sourced funding for companies.
• F. None of above. chosen
• G. Unsure - the case is ambiguous/there is not enough information to decide.

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]"

Entity: Investment Entities amendments (2012)
Triple: [IFRS 10 Consolidated Financial Statements, amendedBy, Investment Entities amendments (2012)]

Investment Entities amendments (2012) are a set of changes to IFRS that introduced specific consolidation and fair value accounting requirements for entities that qualify as investment entities.

Target entity: Investment Entities amendments (2012)
Target entity description: Investment Entities amendments (2012) are a set of changes to IFRS that introduced specific consolidation and fair value accounting requirements for entities that qualify as investment entities.

• A. Ley de Sociedades de Inversión
  La Ley de Sociedades de Inversión es la normativa mexicana que regula la constitución, operación y supervisión de las sociedades de inversión y los fondos de inversión en el mercado de valores.
• B. Australian Securities and Investments Commission Act 2001
  The Australian Securities and Investments Commission Act 2001 is the federal law that establishes and governs Australia’s corporate, markets, financial services and consumer credit regulator, defining its powers, functions and regulatory framework.
• C. Financial Services Act 2012
  The Financial Services Act 2012 is a UK law that overhauled financial regulation after the 2008 crisis, creating new supervisory bodies and strengthening oversight of the financial system.
• D. Superannuation Industry (Supervision) Act 1993
  The Superannuation Industry (Supervision) Act 1993 is a key Australian law that sets prudential and governance standards for superannuation funds to protect members’ retirement savings.
• E. Corporations Amendment (Crowd-sourced Funding) Act 2017
  The Corporations Amendment (Crowd-sourced Funding) Act 2017 is an Australian law that established a regulatory framework to enable and govern equity crowd-sourced funding for companies.
• F. None of above. chosen