根据《中华人民共和国刑法》，依法负有信息披露义务的公司向股东和社会公众提供隐瞒重要事实的财务会计报告，属于（）。

A.欺诈发行股票、债券罪

B.提供虚假财务会计报告罪

C.内幕交易罪

D.操纵市场罪

In relation to the Zimbabwe legal system, explain the role and duties of the following officers of the court in the administration of justice:

(d) Assessors. (2 marks)