Anchor: A reconciliation is not needed in determining the change in net position, because the revaluation affects net cost and net position equally.
Entailed: There is no need for any kind of reconciliation regarding change in net position.
Contradiction: It is necessary for there to be a reconciliation.
Contradiction: They file rules electronically.
Contradiction: Gore sees his weakness and exploits it.
Contradiction: A man is sitting near a wall
Contradiction: There are two ladies in the photo.