Balance of Payment (BOP) is a statement that records all transactions between a country and the rest of the world over a period of time. It includes both visible and invisible items of imports and exports, as well as capital account transactions.

Visible Items of Imports and Exports:
Visible items refer to tangible goods that are traded between countries. These include goods such as raw materials, finished products, machinery, and vehicles. The value of visible items is recorded in the current account of the BOP.

Invisible Items of Imports and Exports:
Invisible items refer to intangible goods and services that are traded between countries. These include services such as tourism, transportation, and software exports. The value of invisible items is also recorded in the current account of the BOP.

Capital Account Transactions:
Capital account transactions refer to the movement of capital between countries. This includes investments in stocks, bonds, and real estate, as well as foreign direct investments. The value of capital account transactions is recorded in the capital account of the BOP.

All of These:
The BOP statement records all transactions between a country and the rest of the world, including visible and invisible items of imports and exports, as well as capital account transactions. Therefore, option 'D' is the correct answer.

In conclusion, the BOP statement is an important economic tool that reflects a country's economic activity with the rest of the world. It is important for policymakers to monitor the BOP to ensure that a country's economy is in a healthy state and to identify areas that require attention.

The balance of payments includes all transactions between a country and the rest of the world. These transactions can be classified into three main categories:1. Visible items of imports and exports: - This refers to the trade in goods or merchandise between countries. - Examples include exports of machinery, automobiles, and agricultural products, as well as imports of consumer goods, raw materials, and capital goods.2. Invisible items of imports and exports: - This refers to the trade in services and other intangible items between countries. - Examples include tourism, transportation, financial services, and royalties from intellectual property rights.3. Capital account transactions: - This refers to the flow of financial resources between countries, such as investments and loans. - Examples include foreign direct investments, portfolio investments, and loans between countries.So, the correct answer is d. all of these, as the balance of payments includes visible items of imports and exports, invisible items of imports and exports, and capital account transactions.