text-nli: Output if sentence 2 Entails statement 1 or is Neutral - 
sentence 1: In determining the amount of allowances in each unit account and general account as of that deadline, the Administrator will discount allowances allocated for 2011 or later at a rate of seven percent per year to reflect the time value of allowances.
sentence 2: Allowances allocated for 2011 or later will be discounted by seven percent annually.
<text> ENTAILMENT
In determining the amount of allowances in each unit account and general account as of that deadline, the Administrator will discount allowances allocated for 2011 or later at a rate of seven percent per year to reflect the time value of allowances.
Allowances allocated for 2011 or later will be discounted by seven percent annually.