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- The balance of trade defines the record of visible transactions of any country, whereas balance on current account deals with visible as well as invisible transactions.
- BOT is the balance of exports and imports, whereas balance on current account deals with the visible, invisible and unilateral transfers.
- BOT records the transactions of physical goods only and balance on current account deals with goods and services.
- The current account maintains the records of imports and exports of goods and services and capital account deals with the assets and liabilities.
- The current account includes export and import of goods and services where capital account have components like loans and borrowings.