Anchor: An additional reporting standard for financial audits performed in accordance with GAGAS 
Entailed: There was an additional report for financial audits performed.
Contradiction: The financial audits never had any reporting.
Contradiction: an old man is sitting on the bench with his ferret.
Contradiction: A snowboarder is snowboarding.
Contradiction: There are two people leaning on a fence in Chicago in July.
Contradiction: A boy is sitting on the floor.