Instructions: In this task, you're given a pair of sentences, sentence 1 and sentence 2. Your job is to determine if the two sentences clearly agree/disagree with each other, or if this can't be determined. Indicate your answer as yes or no respectively.
Input: Sentence 1: Borrowing is not included as other financing sources, since it does not increase the net resources of the reporting entities. Sentence 2: Borrowing is counterproductive so it isn't included.
Output:
no