Given below are two statements, one of which is labelled as Assertion (A) and other is labelled as Reason (R). Read both the statements carefully:
Assertion (A): The International Paralympic Committee (IPC) has developed a classification process which can contribute "to sporting excellence for all athletes and sports in the Paralympic Movement, and provide equitable competition."
Reason (R): The classification process serves two roles. The first is to determine who is eligible and the second is to grouping the sports people for the purpose of competitions.
In the context of the above two statements, which one of the following is correct?