Which of the following options act like a "Balancing item" in the Balance of Payment account?

Errors and omissions

All the transactions in the BOP account follow double entry rule of debit and credit. The BOP accounting must always be balanced, that is, total of debits must be equal to total amount of credits. Thus, balancing item "Errors and omissions" must always be there in the account. If BOP is still not balanced then accommodating transactions are undertaken to balance the BOP account.