Anchor: It describes the small entities (small business issuers) to which the rule will apply.
Entailed: The rule will apply to some small entities.
Contradiction: It describes that the rule will apply to large corporations.
Contradiction: Poirot said that he was born in Italy.
Contradiction: That might possibly happen. 
Contradiction: A young boy is swimming.
Contradiction: a group of people look around or lean against a wall