Anchor: For example, the basic level of reporting would include performance and risk data, an industry layer could include benchmarking information, and a company specific layer could include information management feels it is appropriate to disclose that is not contained in other layers of reporting.
Entailed:  the basic level of reporting would include performance and risk data
Contradiction:  the basic level of reporting wouldn't include performance and risk data
Contradiction: A boy is laying down in the ocean with his arms crossed.
Contradiction: There is an audience
Contradiction: The person is dead.
Contradiction: The guy is on a bike.