As for the payee and the receiving bank, they are usually related to foreign exchange transactions, but we can't judge whether they belong to foreign exchange transactions only by these two factors. Because the payee and the receiving bank are only part of the transaction, it is necessary to comprehensively consider the following aspects to comprehensively judge whether it is a foreign exchange transaction.

1. Transaction currency: Foreign exchange transactions refer to transactions based on the exchange of different currencies. If the transaction involves different currency exchange, it is a foreign exchange transaction.

2. Transaction mode: Foreign exchange transactions are usually conducted through banks, foreign exchange brokers or other financial institutions. If the transaction is conducted through these institutions, it is a foreign exchange transaction.