Anchor: But they believe that there was an implicit understanding that any major financial institution is simply too big to fail.
Entailed: That any major financial institution is too large to fail is a belief they hold.
Contradiction: They hold no beliefs about the stability or failure rate of financial institutions. 
Contradiction: A woman yells into a megaphone from the truck.
Contradiction: Kids are playing outside.
Contradiction: The man uses a blower to move the snow.
Contradiction: There are standards in managerial cost accounting.