These are acts of trust by virtue of which a person give to another one,  specific assets, transferring or not the ownership thereof so that the latter may use them for a specific purpose, either for the benefit of the grantor or of a third party. If there is a transfer of the ownership of the assets, the escrow will be called a mercantile escrow, which is not present in the case of fiduciary assignments, also instrumented with the support of the rules relating to the mandate, in which there is only the delivery of the assets.