Premise: The Board of Governors has concluded that the final rule will have a significant economic impact on a substantial number of small entities, and an initial regulatory flexibility analysis and final regulatory flexibility analysis have been prepared and are included in the notice of proposed rulemaking and the final rule notice, respectively, as required by sections 603 and 604.

Hypothesis: There are a large number of smaller entities that the final rule will have a serious economic impact on according to the Board of Governors.
Relation: entailment