“熙宁(宋神宗年号)青苗取息二分，提举使复以多散为功．遂立各郡定额，而有抑配(强制分配)之弊。”这段话反映的是   

A．政府积极帮助农民解除高利贷负担

B．官吏以青苗法作为聚敛财富的手段

C．官府不向农民提供所需贷款和种子

D．新法打击了大官僚、大地主的利益

In relation to company law state the major differences between executive and non-executive directors. (10 marks)