Implementation guidelines for targets, teaching, activities, athletic training, and other items mentioned above shall be drafted by the Ministry of Education.

前项各级学校体育之目标、教学、活动、选手培训及其他相关事项之实施办法，由教育部定之。

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Therefore, financial state and analysis table should be drafted to reveal some items.

因此，应编制财务状况合并分析表，并作出表外披露事项。

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However, NFA items owned by properly drafted trusts may be legally possessed by any Trustee and a beneficiary may use the item in the presence or under the authority of the Trustee.

FORBES: Gun Collections Pose Special Estate Problems