Classifying Transactions. Classify the following as a transaction reported in a sub-component of the current account, or the capital and financial accounts of the two countries involvede.g. A U.S. resident purchases a euro-denominated bond from a German company. Debit to U.S. portfolio part of the financial account; credit to German portfolio of financial account.

A U.S. food chain imports wine from Chile.

An American multinational enterprise buys insurance from a London insurance broker.

Ford Motor Company sells its factory in Britain to British investors