 Solution

Take a rooted directed graph $G$ with one root $r$ and one terminal vertex $a$, with its sole edge $r\to a$. Let $H$ have a root $s$ and two terminal vertices $b,c$, with edges $s\to b$ and $s\to c$. The relationis a bisimulation. Each root move can be matched by a root move ending in a related terminal vertex. At all related terminal pairs there are no further edges, so both matching conditions are vacuous. Yet the directed graphs have two and three vertices and cannot be isomorphic. Bisimilarity need not preserve the number of successors.

Here and in the next part, the second graph's edge relation is $F$, and its response vertices belong to $H$. These are the corrections to the printed relation and vertex slips in the bisimulation clauses.