See:

https://www.ventureline.com/accounting-glossary/G/guarantee-...

https://www.cec.ro/en/legal-persons/deposits/guarantee-depos...

6 Nov 2011 - Specific Business Tax (SBT) on interest income received from guarantee deposits ... Contact MSNA for your accounting and tax questions.
http://msnagroup.com/specific-business-tax-sbt-on-interest-i...

For low risk accounts, guarantee deposits are not needed to establish the account. This is a great advantage attached to low risk merchant accounts. For this ...
http://instabill.com/articles/intro-to-merchant-accounts/low...

https://www.google.co.uk/search?tbm=bks&hl=en&q="guarantee d...

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Note added at 16 hrs (2017-05-16 12:33:57 GMT)
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The following references cover guarantee deposits in relation to suppliers:

8 Sep 2008 - "From the declaration of insolvency, the suppliers have begun asking for payments in advance and guarantee deposits," he said in the ...
http://fp.brecorder.com/2008/09/20080908804852/

When suppliers abroad request payment in advance, a prior deposit of 10 percent, calculated on the value of the advance payment, is required from the importer as a guarantee. Guarantee deposits are refunded when the goods arrive in the .
https://books.google.co.uk/books?id=kKJGAAAAYAAJ&q="guarante...

The deposit remains blocked until the goods have been cleared through customs and the foreign supplier paid; it is then refunded to the importer. The guarantee deposits collected are transferred weekly to an account held by the Central Bank .
https://books.google.co.uk/books?id=XsMKAQAAMAAJ&q="guarante...