Here are some possibilities:
* Giro account: This is a type of bank account common in Europe. It's simply a bank account and doesn't have a physical form.
* Giro transfer: This is a bank transfer, also called a wire transfer. It is a digital transaction and doesn't have a physical form.
* Giro cheque: This is a type of check used in some European countries. It is made of paper, just like a regular check.
Please tell me which "giro" you are referring to, and I can give you a more specific answer.