A magnetic recording andor reproducing apparatus in which the decoding error rate is to be lowered through realization of the high-performance encoding and the high efficiently decoding. The base is essentially consisted of a patterned circuit layer having a first surface and a second surface opposite to each other and a solder mask disposed on the second surface, wherein the solder mask has a plurality of first openings by which part of the patterned circuit layer is exposed. Each of the supports comprises an elongate portion having a channel along part of its length, and a sliding upright nesting within the channel. Preferred metals include rhodium, ruthenium and iridium. As the account balance gets low, the local risk management module may query the central risk controller for the additional risk account balance. The gateless digital circuit having a modulo M function, a register and a adder operable connected to generate the second clock, where both N and M are independently selectable.