Anchor: These three men are sitting near each other, and are all wearing short-sleeved shirts.
Entailed: The men are sitting together.
Contradiction: The men are snow skiing.
Contradiction: I don't remember when I was last there.
Contradiction: Hotel Sevilla is one of the hotels in Cuba.
Contradiction: Three men are drinking at the bar.
Contradiction: Some components will require the application of accounting standards.