The correct answer is (d) Net non-resident deposits.
The current account of the balance of payments records a country’s transactions in goods, services, income, and current transfers with the rest of the world over a specific period of time, usually a year.
Exports and imports are included in the current account because they represent the flow of goods and services between a country and the rest of the world. Income from non-factor services is also included in the current account because it represents the income that a country’s residents earn from providing services to residents of other countries.
Net non-resident deposits are not included in the current account because they represent the change in the value of a country’s financial assets held by non-residents. This change in value is not considered to be a current transaction because it does not involve the exchange of goods, services, income, or current transfers.