2) Under an appreciating US Dollar, U.S consumers get lower prices on foreign goods, however, U.S exports becomes more expensive abroad. 3) In a forward exchange rate transaction, the buyer and seller are locked into a contract at a fixed price that can not be affected by any changes in the market exchange rates. Capital and financial transactions in the balance of payments refers to the monetary value of international flows associated transactions in goods, services, income flows and unilateral transfers. s. The current account of the balance of payment includes all international purchases and sales of assets. with