Correct Answer: Trade in goods and services

Solution : The correct answer is (d) Trade in goods and services.

The financial account of the Balance of Payments records transactions related to changes in a country's ownership of financial assets and liabilities with non-residents. It includes items such as foreign direct investment (FDI), portfolio investment, and official reserves.

Trade in goods and services: This is not included in the financial account. It falls under the current account of the Balance of Payments, which records transactions related to the trade in goods and services, income flows, and unilateral transfers.