An oxidising agent is one which oxidises(oxidation number increases) others and itself gets reduced. Whereas a reducing agent reduces (oxidation number decreases) others and itself gets oxidised.
So, we can see that H2O2 acts as an oxidising agent in (A) as it increases the oxidation number of I- in HI from -1 to 0 in I2.
Similarly, H2O2 acts as a reducing agent in (B) as it decreases the oxidation number of Cl+ in HOCl from +1 to -1 in Cl-.
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