问题如下：
Noèmie Açor works for an international bank as a private wealth adviser. She prepares for two client meetings next week. First, Açor will meet with Winifred Njau, who has recently retired. Njau has made a charitable pledge to a non- profit university endowment, the Udhamini Fund. Açor prepares a draft of the investment objectives section of an investment policy statement (IPS) for Njau using selected client information, which is presented in Exhibit 1.
Based on Exhibit 1, which of the following items is Açor most likely to include in the section of the IPS she is drafting for Njau?
选项：
A.Moderate risk tolerance
B.40% allocation to equities
C.$500,000 charitable pledge in 15 years
解释：
C is correct. Açor is preparing a draft of the investment objectives section of an IPS for Njau. Investment objectives include identifying funding needs and goals for the portfolio. So, Açor should include the $500,000 charitable pledge to Udhamini in 15 years in the investment objectives section of the IPS. Njau’s goal is specific and is an important part of the investment objectives that will drive the preparation of the remainder of the IPS and the execution of the investment strategy.
请问这道题，是以准备写IPS的标准来看呢，还是以正在写IPS的标准来看呢？
就是这个人是在准备写的过程，还是已经在写了？
准备IPS的时候，目标分为计划内和计划外，正在写ips的时候目标分成一般目标和一次性目标。我想仔细点分清楚这些细节。
助教包包在给别人的回答里说道，说投资目标主要包括识别资金需求和组合的目标。
这句说的资金需求，是PPT55页里，关于投资目标要具体要量化的意思么？
