https://www.dianzishuma.de/forex-vs-aktien-unterschied-zwischen-forex-und-aktien-ig-de/
https://networknowledge.de/forex-trading-was-ist-das-forex-erklärt-cmc-markets/
The purchase and sale of international currencies takes place in a foreign exchange (FX) market. Banks and other financial institutions make up the largest percentage of participants, who trade on the FX market for a variety of reasons, including the following:
Protecting themselves from loss because of changes in exchange rates
Acquiring the foreign currency necessary to buy goods and services from other countries
(Comptroller's Handbook – Section 813, March 1990)
Provides background and guidelines for examiners responsible for evaluating a bank's foreign exchange activities
(BC 216, September 1986)
Covers OCC policies concerning ownership of securities not denominated in U.S. dollars