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It refers to the processing of the number of securities between account setters who set 

up accounts at a central depository by replacing the acquisition of real securities with the

 transfer of real securities between accounts. 

The seller's securities shall be transferred to the buyer as a result of stock and 

bond trading. However, the method of delivery of real securities for the transfer 

of securities is virtually impossible, considering the mass trading of securities 

in the capital market and frequent owner changes.