Anchor: Financial statements today focus on reliability much more than on relevance.
Entailed: Financial statements prefer reliability to relevance 
Contradiction: Relevance is more important to finances 
Contradiction: The poodle returns the football in the rain.
Contradiction: A woman and a small child look at their reflection in a mirror.
Contradiction: A man and his daughter are walking.
Contradiction: I looked at her history degree after.