Current A/C of BOP doesn’t include

 Balance of current a/c is a broader concept than the balance of trade. It includes balance of services and unilateral transfer.

All the earnings and expenditure by way of exports and imports, transfers like remittances and donations, etc. form part of the current account of BOP while foreign investments (direct and portfolio), commercial borrowings, NRI deposits, etc. form part of the capital account of BOP.