Anchor: Accordingly, the effective date of this statement will be for fiscal years beginning after September 30, 1997 as it relates to financial statements of component units of the Federal Government; this same effective date applies to chapter 8 as it relates to the consolidated financial statements of the Federal Government.
Entailed: Chapter 8 applies the same effective date. 
Contradiction: Chapter 8 will only discuss fiscal years beginning before September 30, 1997.
Contradiction: A bicyclist leads the pack at the tour de france race.
Contradiction: The two workers are sweating
Contradiction: The toddler is napping while another person cooks dinner
Contradiction: A woman wearing yellow, pink and red is holding food in the kitchen