I think delisted in a FAQ explains how they manage to do it. I can't remember the details now, and it is probably totally wrong of me to attempt to guess what it was, but I will. I seem to remember some scheme whereby you assign the shares to them (which can trigger your capital gain event), but ownership as far as the registry is concerned doesn't actually change until some event occurs (such as trading recommences). I assume that delisted know what they are talking about!
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I think delisted in a FAQ explains how they manage to do it. I...
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