(14)The provision of safeguarding accounts outside TARGET, i.e. in national payment systems or directly in the books of a Eurosystem central bank, is relevant to the basic tasks of implementing monetary policy and ensuring the smooth operation of payment systems and thus falls within the scope of Articles 17 and 22 of the Statute of the ESCB. Therefore, for this reason also, safeguarding accounts should not be offered or provided to NB-PSPs and crypto-asset service providers by individual Eurosystem central banks. For the avoidance of doubt, ancillary system technical accounts for RTGS AS Settlement procedure D or TIPS AS technical accounts, while being guaranteed funds accounts, are not safeguarding accounts for the purposes of Article 10(1), point (a), of Directive (EU) 2015/2366 or for the purposes of Article 70 of Regulation (EU) 2023/1114 of the European Parliament and of the Council.