For the first question, the answer is the judicial branch of
the government since it is the one who ordain and establishes. The Judicial
branch construes the laws. The judiciary also offers a tool for the resolution
of arguments.
For the second question, the answer is the executive branch
of the government. The executive is the structure exercising authority in and
holding accountability for the power of a state. The executive implements and imposes
law.
4.65% is the component cost of the debt for use in the wacc calculation