With no explanation, label text_A→text_B with either "not-entailed" or "entailed".
text_A: Company officials also said that any gain from the sale of Westinghouse 's 55 % stake in its transmission and distribution venture with the Swiss firm of Asea Brown Boveri will be offset by a restructuring charge in the fourth quarter .
text_B: The saying did not happen
not-entailed.