Capital account transactions: Residents' cross-border investments, loans, property transfers and derivative dealings regulated under FEMA. Classes of cross-border capital movements by residents are listed as capital account transactions under FEMA Regulation 3(1)(A): resident investment in foreign securities; foreign currency loans in India and abroad; transfer of immovable property outside India; guarantees in favour of nonresidents; export, import and holding of currency notes; borrowings from and lending to nonresidents; maintenance of foreign currency accounts inside and outside India; foreign insurance policies; remittance of capital assets abroad; and dealings in derivatives as included by amendment.