Concept:The Capital Account records cross-border transactions in assets, loans, and investments; "Invisibles" belong to the Current Account.
Explanation:The Balance of Payments (BoP) has two main accounts: Current Account and Capital Account.
The Capital Account includes transactions involving assets, such as Foreign Direct Investment (FDI), Commercial Borrowing, and External Assistance.
FDI is when a foreign entity invests in a country's business interests – it is part of the Capital Account.
Commercial Borrowing refers to loans from foreign entities to domestic businesses or government – also in the Capital Account.
External Assistance includes financial aid from international organizations or foreign governments – again part of the Capital Account.
Invisibles cover services, income, and current transfers (e.g., travel, remittances) – these are recorded in the Current Account, not the Capital Account.
Therefore, Invisibles is the item not included in the Capital Account.
Answer:Invisibles (Option B)