Anchor: Financial statement disclosures are difficult to understand, as though written in a foreign language.
Entailed: It seems as if financial disclosure are written in another language because they're so hard to understand.
Contradiction: Financial statements are so easy to understand that a child could read them.
Contradiction: The people are laying down on the boat.
Contradiction: The guys are playing football.
Contradiction: Nobody is repairng.
Contradiction: The woman is making a purchase.