Anchor: Through these interactions, financial managers gain a better understanding of business problems and nonfinancial managers gain an appreciation of the value of financial information.
Entailed: financial managers gain a better understanding of business problems
Contradiction: financial managers gain a worse  understanding of business problems
Contradiction: There are 3 people.
Contradiction: The pet is outside.
Contradiction: A small child is listening to something with headphones.
Contradiction: Dave grumbled to himself silently.