Uni-lateral transfers are included in the Current Account of the Balance of Payments (BoP).

Balance of Payments (BoP)
The Balance of Payments is a comprehensive record of all economic transactions between the residents of a country and the rest of the world over a given period of time. It consists of two main components: the Current Account and the Capital Account.

Current Account
The Current Account of the BoP records the transactions related to the trade in goods and services, income (such as wages, salaries, and dividends) from investments, and current transfers. It is further divided into four sub-components:
1. Trade in Goods: Records the exports and imports of physical goods.
2. Trade in Services: Records the exports and imports of intangible services, such as transportation, tourism, and financial services.
3. Income: Records the income flows from investments, including wages, salaries, and dividends.
4. Current Transfers: Records the unilateral transfers of economic value between residents of different countries.

Uni-lateral Transfers
Uni-lateral transfers refer to the one-way transfers of economic value without any expectation of return or compensation. These transfers are usually made by individuals, organizations, or governments to support or assist individuals, organizations, or countries in need. Examples of uni-lateral transfers include foreign aid, remittances, and grants.

Inclusion in Current Account
Uni-lateral transfers are included in the Current Account because they represent a transfer of economic value between residents of different countries. Although there is no direct exchange of goods or services, these transfers have an impact on the overall economic position of the countries involved. For example, foreign aid received by a country can be used to finance development projects or address social welfare needs, which can affect the country's overall economic performance.

Therefore, uni-lateral transfers are an important component of the Current Account as they represent a significant flow of economic value between countries. By including them in the Current Account, the Balance of Payments provides a comprehensive view of a country's economic transactions with the rest of the world.