Among the given items, capital receipts and payments do not formpart of the current account of Balance of Payments (BoP). They form part of the capital account of BoP. The first three items in the question form part of the current account. The Balance of Payments (BoP) is a statement of all the transactions made between the entities in one country and the rest of the world over a defined period of time, such as a quarter or a year. The current account records exports and imports of goods and services as well as unilateral transfers, whereas the capital account records transactions of purchase and sale of foreign assets and liabilities during a particular year.