A practice between brokerage firms where short and long positions are "bought" and "sold" but then are settled in cash, so the actual transaction never occurs.  This is an illegal practice, which two brokerage firms agree to do in order to manipulate the market.
Related information about pairing off:
- Pairing Off Definition | Investopedia
 An illegal practice of a brokerage firm offsetting short and long positions between   house accounts by collecting cash payments without physically delivering the ...
 
- "Boy Meets World" Pairing Off (TV episode 1994) - IMDb
 Directed by David Trainer. With Ben Savage, William Daniels, Betsy Randle, Will   Friedle. Eric gives Cory advice on girls.
 
- Boy Meets World- Pairing Off (2x2) Part 1 - YouTube
 Jul 4, 2008 ... Boy Meets World-Pairing Off 2x2 Part 1 Everyone else is pairing off and Cory   feels left out. In an effort to keep pace, he sets off to find a mate of ...
 
- pairing off - definition of pairing off by the Free Online Dictionary ...
 Two corresponding persons or items, similar in form or function and matched or   associated: a pair of shoes. 2. One object composed of two joined, similar parts ...
 
- Pairing off Synonyms, Pairing off Antonyms | Thesaurus.com
 Synonyms for pairing off at Thesaurus.com with free online thesaurus, antonyms,   and definitions. Dictionary and Word of the Day.
 
- What is pairing off? definition and meaning
 Definition of pairing off: A practice between brokerage firms where short and long   positions are bought and sold but then are settled in cash, so the actual ...
 
- pair off - Cambridge Dictionaries Online - Cambridge University Press
 All my friends seem to be pairing off and getting married. Ravens nest very early   in the spring and they pair off in the late autumn. (Definition of pair off from the ...
 
- Boy Meets World - Season 2, Episode 2: Pairing Off - TV.com
 Watch Boy Meets World - Season 2, Episode 2 - Pairing Off: Everyone else is   pairing off and Cory feels left out. In an effort to keep pace, he sets off to find a   mate ...