Anchor: The commenters raised concerns relating to (1) accounting policy, (2) quantitative disclosures about market risk, (3) qualitative disclosures about market risk, and (4) implementation issues.
Entailed: The commenters had four different concerns.
Contradiction: The commenters had no concerns about anything.
Contradiction: Please don't talk to me. 
Contradiction: A man is outside with two children.
Contradiction: The girl is running to catch the bus.
Contradiction: Someone is out in public.