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The categories of transactions that are included in the capital account of the Balance of Payments are:-
Investments from and to abroad
Borrowings and lendings from and to abroad
Changes in foreign exchange reserves
All the above
Capital account of BoP records the financial transactions of a country in foreign exchange with the rest of the world that changes assets and liabilities status of a country. It includes three transactions. 1) Investments from and to abroad, 2) Borrowings and lendings from and to abroad, 3) Changes in foreign exchange reserves.
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