Which source of administrative law is a law passed by Congress that establishes an agency and sets forth the responsibilities and authority of that agency?

"Gains trading" or "cherry picking" involves

a. moving securities whose value has decreased since acquisition from available-for-sale to held-to-maturity in order to avoid reporting losses. b. reporting investment securities at fair value but liabilities at amortized cost. c. selling securities whose value has increased since acquisition while holding those whose value has decreased since acquisition. d. All of the above are considered methods of "gains trading" or "cherry picking."

Describe what happens in scenario analysis and explain why firms such as Royal Dutch/Shell Group use the technique

What will be an ideal response?