Anchor: the interest on the associated debt securities is classified as nonexchange revenue, and it should be accounted for as an exchange gain or loss if the interest on the associated debt securities is classified as exchange revenue.
Entailed: The categorization of the interest can be either an exchange gain or loss.
Contradiction: The classification of the interest on the associated debt securities was exchange revenue only. 
Contradiction: Two cats playing.
Contradiction: That's strange.
Contradiction: A man is settling human remains into a tomb
Contradiction: What has caused the sudden change in your opinion?