With no explanation, label text_A→text_B with either "not-entailed" or "entailed".
text_A: Since late 2004 , tripartite talks among Spain , the UK , and Gibraltar have been held with the aim of cooperatively resolving problems that affect the local population , and work continues on cooperation agreements in areas such as taxation and financial services ; communications and maritime security ; policy , legal and customs services ; environmental protection ; and education and visa services .
text_B: Spain is a geographical/political entity
not-entailed.