Among the options provided:
(ii) To help in carrying out the physical verification of non-current assets
(iii) To calculate the profit or loss on disposal of non-current assets
Both of these reasons are valid for maintaining a non-current asset register.
Keeping an up-to-date record or register of non-current assets aids in verifying their existence through physical inspections or audits (ii).
Additionally, it facilitates the calculation of profits or losses incurred upon the disposal of non-current assets (iii). This information is crucial for financial reporting and decision-making within an organization.