Which of the following are part of Capital account?

(A) Foreign Direct Investment.
(B) Offshore Funds.
(C) Portfolio Investment.
(D) Repayment of Loans.

Choose the correct answer from the options given below:

(A), (B), (C) and (D)

The correct answer is Option (3) → (A), (B), (C) and (D)

The Capital Account in the Balance of Payments (BoP) records all transactions that involve the transfer of ownership of assets and liabilities between residents of a country and the rest of the world.

(A) Foreign Direct Investment. Part of the Capital Account. It involves long-term investment by a foreign entity in the productive assets of a domestic country (e.g., buying a factory, acquiring majority shares in a company).
(B) Offshore Funds. Part of the Capital Account. These include investment funds managed outside the home country that invest in domestic or foreign assets — treated as capital inflow/outflow depending on their movement.
(C) Portfolio Investment. Part of the Capital Account. Includes investments in equity and debt securities (like shares, bonds) where the investor does not have control over the company (unlike FDI).
(D) Repayment of Loans. Part of the Capital Account. Repayment of foreign loans or borrowing from abroad affects a country’s external liabilities and is recorded in the capital account.