There are two statements marked as Assertion (A) and Reason (R). Mark your answer as per the options given below.

Assertion (A): A loan from the spouse of a partner is considered an external liability.
Reason (R):  It is shown on the debit side of realisation A/c.

 Assertion (A) is true but Reason (R) is False.

A spouse's loan is just like a loan from a third party so it is an external liability and it is shown on the credit side of realisation account.