Anchor: It excludes any interest costs paid by a reporting entity in financing its own debt.
Entailed: There are interests costs incurred through financial reporting. 
Contradiction: Reporting entities do not incur interests costs.
Contradiction: A German Shepherd is swimming after a ball in a lake.
Contradiction: Celts are among the people who have settled in what is now Poland.
Contradiction: They never get strung out.
Contradiction: Do young people listen to their elders at all?