Correct Answer: Current account transactions

Solution : The correct answer is d) Current account transactions

Current account transactions are not a component of the financial account of the Balance of Payments (BoP). The financial account specifically focuses on recording the inflows and outflows of financial assets and liabilities between residents and non-residents.

It's important to note that current account transactions, such as trade in goods and services, income flows, and transfers, are recorded separately in the current account, not in the financial account.