Premise: Starting in 2008 for sulfur dioxide and nitrogen oxides and in 2010 for mercury, the owner or operator of a facility that fails to hold allowances covering the annual emissions of its affected units is treated as having excess emissions.

Hypothesis: If the owner or operator of a facility, starting in 2008 for sulfur dioxide and nitrogen oxides and in 2010 for mercury, fails to hold allowances covering the annual emissions of its affected units, then he is treated as having excess emissions.
Relation: entailment