Anchor: RESTATEMENT (OF DIRECT LOANS OR LOAN GUARANTEES) -Refers to establishing a new book value of a direct loan or the liability of a loan guarantee.
Entailed: It deals with the new values in books for loans.
Contradiction: They accidentally deleted the file containing the loan agreements. 
Contradiction: Skiers are pulled by the boat.
Contradiction: A boy holds a tripod and take a picture.
Contradiction: Three dogs are sniffing a cat.
Contradiction: The are a lot of problems with alcohol in patients.