Assertion (A) : Formal charges do not indicate real charge separation within the molecule.Reason (R) : Formal charges help in the selection of the lowest energy structure from a number of possible Lewis structures for a given species.

Formal charge help in the selection of lowest energy structure from a number of possible structures for a given species. Formal charge do not indicate real charge separation within the molecule. Thus, both A and R are correct but R is not the correct explanation of A.