Anchor: The amount should be recognized as a gain or loss from exchange in order to offset it against the gross interest on Treasury debt in the Government-wide consolidated financial statements.
Entailed: The amount should be recognized as gain or loss from exchange to offset gross interest. 
Contradiction: The amount should be ignored and swept under the rug. 
Contradiction: The man is enjoying the sunny weather.
Contradiction: We reported that VBA's training and recruitment programs might not be enough to guarantee a good workforce.
Contradiction: Lady Godiva, on a horse, is crossing the cobblestones.
Contradiction: Boys are having their picture taken.