Anchor: Participants generally agreed that financial statements are not designed to serve all business needs and that other types of business reporting are needed to assist investors and other users in making decisions.
Entailed: There was a consensus among the participants on financial statements. 
Contradiction: There was absolutely no consensus among the participants on financial statements.  
Contradiction: The dog is napping.
Contradiction: a skateboarder is outside
Contradiction: A man swims in the ocean.
Contradiction: Dogs are playing in the water.