Convict is a type of Prisoner. Convict entails/necessarily involves Judge. Declare is a type of Judge. Declare is related to Statement. 
Amount is related to Debt. Debt is related to Loss. 
Prisoner <--IsA-- Convict --Entails--> Judge <--IsA-- Declare <--RelatedTo--> Statement 
Amount <--RelatedTo--> Debt <--RelatedTo--> Loss 