Overseas remittance refers to the cross-border transfer of funds between customers by banks or non-bank financial institutions, in which debits and credits refer to the accounts of remittance initiators and recipients. If the borrowers and lenders of overseas remittance are the same, it means that the remittance initiator and the payee are the same account, that is, the funds are transferred back and forth between the same accounts. This situation is usually called "transfer with the same paragraph" or "transfer by yourself". Generally, the same transfer does not involve the actual capital flow, but only the balance change between accounts, so there will be no actual remittance fee and exchange rate difference for banks or financial institutions. The same transfer may occur in some cross-border transactions, such as cross-border investment and foreign exchange transactions, but it should be noted that this method is easy to be used for illegal fund transfer and money laundering, and special attention should be paid to compliance and regulatory requirements when using it.