The capital account in the balance of payments typically includes items related to financial transactions that involve changes in ownership of assets. Among the options provided:
(A) Bank Deposits - This is not typically considered a component of the capital account. Bank deposits are more related to the financial account.
(B) Investment - This is often a component of the capital account, especially foreign direct investment (FDI) and portfolio investment.
(C) External Borrowings - External borrowings are usually considered a part of the capital account.
(D) External Assistance - External assistance, such as aid or grants, is often included in the capital account.
So, the correct answer would be: (B), (C) & (D) Only