Anchor: It includes all financial and much non-financial data, such as environmental data, that are necessary for budgeting and financial reporting as well as evaluation and decision information developed as a result of prior reporting and feedback.
Entailed: Both financial and non-financial data are required for financial reporting.
Contradiction: Only financial data is required for budgeting and financial reporting.
Contradiction: Four office workers sit in their cubicles with facepaint on.
Contradiction: The people are standing.
Contradiction: A man is playing baseball in a bowling alley.
Contradiction: A person is trying to do tricks inside an area.