This is the balance in deposit accounts that are offset against the balance of outstanding term loans held by the reporting party as at the relevant date.An offset account is typically a deposit account in which the balance is either wholly or partly offset against the loan balance for the purposes of calculating interest.Where the account is an all-in-one facility (that is, where the loan and deposits are effectively combined in a single account) and it is not possible to separate the loan balance form the borrower's deposits, report zero for those accounts.