Anchor: If the loan is not repaid, the unpaid amount is recognized as an adjustment to the bad debt allowance and does not affect revenue, gains, or other financing sources.
Entailed: If the loan isn't repaid it doesn't affect gains, revenue or other forms of financing. 
Contradiction: Not repaying the loan will affect gains and revenue. 
Contradiction: The football players are sitting on a bench and pouting.
Contradiction: People are sitting and resting.
Contradiction: Hotyuji's art consisted of western paintings. 
Contradiction: All authorized users of the NIH shared file system have access to the completed contractor performance evaluations.