Anchor: The amount of the subsidy cost is recognized as an expense when the direct loan or guaranteed loan is disbursed.
Entailed: When the loan is disbursed the subsidy cost is recognized as an expense.
Contradiction: Subsidies are recognized as an expense after the loan is paid back.
Contradiction: A man got a sunburn because he forgot to wear a hat.
Contradiction: Staff can participate in meetings.
Contradiction: We do not have a wood stove in our home. 
Contradiction: A woman and child doing chores.