Concept:Fixed (non-current) assets are long-term resources used in the business, not held for sale in the normal course of operations.Explanation:From the list:• i. cash at bank and ii. cash in hand are current assets.• v. creditors and vi. loan from friends/bank are liabilities.• iii. premises and iv. land are long-term tangible assets used in the business.Therefore, the items classified as fixed assets are iii and iv.Answer:A. iii and iv