Anchor: If the payment of terminal dividends is probable and the amount can be reasonably estimated, the liability should be recognized.
Entailed: There is some liability for the payment of terminal dividends.
Contradiction: There is no liability for the payment of terminal dividends.
Contradiction: The old man is sweeping his driveway.
Contradiction: You mean like dental care.
Contradiction: There are no carved images at Philae and Denderah.  
Contradiction: A boy in a helmet jumps a bicycle.