Anchor: POST-MODIFICATION LIABILITY - The present value of net cash outflows of loan guarantees estimated at the time of modification under the post-modification terms, discounted at the current discount rate.
Entailed: Post-modification liability is the present value of loan guarantee outflows.
Contradiction: Post-modification liability is the past value of loan guarantee outflows.
Contradiction: Public company disclosures are often too short and lacking in proper legal language.
Contradiction: the man was smoking
Contradiction: The famed Ostrogoth king, Theodoric, rejected Christianity his entire life. 
Contradiction: Master members of Texas are eligible for free membership to Texoma.