Anchor: Borrowing is not included as other financing sources, since it does not increase the net resources of the reporting entities.
Entailed: Borrowing doesn't raise resources of the reporting entities so it isn't included/
Contradiction: Borrowing is included as other financial sources because it increases net resources. 
Contradiction: Wife slaps husband at wedding.
Contradiction: It probably got pretty competitive to see who could come up with the best recipe.
Contradiction: We are bored because we are stuck inside during this terrible weather.
Contradiction: I'm really pleased with it.