Anchor: The analysis discusses the changes made to the proposed rule as a result of the comments, including (1) extending the safe harbor to any Item 305 disclosure that is voluntarily provided by a small business issuer and (2) several changes that the Commission believes should reduce the cost for all registrants preparing the disclosures of quantitative information about market risk.
Entailed: The analysis discusses two different changes to the proposed rule in response to the comments.
Contradiction: The analysis doesn't contain any changes to the proposed rule.
Contradiction: I make more than they do. 
Contradiction: Boy swinging on tire swing.
Contradiction: I do not make my own Christmas presents at all.  
Contradiction: Have a good night.