Anchor: Participants noted the need to report information about the business model, as users of financial reports first must better understand the entity's business model in order to comprehend financial and nonfinancial information about the entity.
Entailed: To create a financial and business model, a person must have understanding of all business entities.
Contradiction: There are only two, business and finance division in a company. 
Contradiction: I haven't noticed.
Contradiction: the man wants to swim
Contradiction: Man and women drinking water
Contradiction: A woman is speaking to a group of other people.