Sentence 1: Harbour Cite just west of the Star Ferry Terminal in Tsim Sha Tsui is one of the largest; Pacific Place, 88 Queensway, is Central's biggest mall, with retail outlets and department stores; Times Square is a collection of retail outlets in Causeway Bay.

Sentence 2: Pacific Place is the smallest mall.
Is this second sentence entailed by the first?

Answer: no

Sentence 1: The amount of debt that is canceled (including the amount of capitalized interest that is canceled, if any) is a gain to the entity whose debt is canceled and a loss to Treasury (or other agency).

Sentence 2: As a general rule, agencies hate to cancel any form of debt.
Is this second sentence entailed by the first?

Answer: it is not possible to tell

Sentence 1: The rap on him is that he can't throw out base runners.

Sentence 2: Throwing out base runners is important in winning the game.
Is this second sentence entailed by the first?

Answer:
yes