magento-test/app/code/Magento/Paypal/view/frontend/templates/billing/agreements.phtml

<?php
/**
 * Copyright © Magento, Inc. All rights reserved.
 * See COPYING.txt for license details.
 */

/**
 * @var \Magento\Paypal\Block\Billing\Agreements $block
 */

$billingAgreements = $block->getBillingAgreements();
$paymentMethods = $block->getWizardPaymentMethodOptions();
?>
<div class="account-billing-agreements">
    <?php if (count($billingAgreements) > 0) : ?>
        <?= $block->getChildHtml('pager') ?>
        <div class="table-wrapper billing-agreements">
            <table id="billing-agreements" class="data table table-billing-agreements">
                <caption class="table-caption"><?= $block->escapeHtml(__('Billing Agreements')) ?></caption>
                <thead>
                <tr>
                    <th scope="col" class="col id"><?= $block->escapeHtml(__('Reference ID')) ?></th>
                    <th scope="col" class="col status"><?= $block->escapeHtml(__('Status')) ?></th>
                    <th scope="col" class="col created"><?= $block->escapeHtml(__('Created At')) ?></th>
                    <th scope="col" class="col updated"><?= $block->escapeHtml(__('Updated At')) ?></th>
                    <th scope="col" class="col payment"><?= $block->escapeHtml(__('Payment Method')) ?></th>
                    <th scope="col" class="col actions">&nbsp;</th>
                </tr>
                </thead>
                <tbody>
                    <?php foreach ($billingAgreements as $item) : ?>
                        <tr>
                            <td data-th="<?= $block->escapeHtml(__('Reference ID')) ?>" class="col id">
                                <?= $block->escapeHtml($block->getItemValue($item, 'reference_id')) ?>
                            </td>
                            <td data-th="<?= $block->escapeHtml(__('Status')) ?>" class="col status">
                                <?= $block->escapeHtml($block->getItemValue($item, 'status')) ?>
                            </td>
                            <td data-th="<?= $block->escapeHtml(__('Created At')) ?>" class="col created">
                                <?= $block->escapeHtml($block->getItemValue($item, 'created_at')) ?>
                            </td>
                            <td data-th="<?= $block->escapeHtml(__('Updated At')) ?>" class="col updated">
                                <?= $block->escapeHtml($block->getItemValue($item, 'updated_at')) ?>
                            </td>
                            <td data-th="<?= $block->escapeHtml(__('Payment Method')) ?>" class="col payment">
                                <?= $block->escapeHtml($block->getItemValue($item, 'payment_method_label')) ?>
                            </td>
                            <td data-th="" class="col actions">
                                <a href="<?= $block->escapeUrl($block->getItemValue($item, 'edit_url')) ?>"
                                   class="action view">
                                    <span><?= $block->escapeHtml(__('View')) ?></span>
                                </a>
                            </td>
                        </tr>
                    <?php endforeach; ?>
                </tbody>
            </table>
        </div>
    <?php else : ?>
        <div class="message info empty">
            <span><?= $block->escapeHtml(__('There are no billing agreements yet.')) ?></span>
        </div>
    <?php endif; ?>

    <?php if ($paymentMethods) : ?>
        <form action="<?= $block->escapeUrl($block->getCreateUrl()) ?>" method="post"
              class="form form-new-agreement">
            <fieldset class="fieldset">
                <legend class="legend">
                    <span><?= $block->escapeHtml(__('New Billing Agreement')) ?></span>
                </legend>
                <br />
                <p class="note">
                    <?= $block->escapeHtml(__('You will be redirected to the payment system website.')) ?>
                </p>

                <div class="field payment method">
                    <div class="control">
                        <select id="payment_method" name="payment_method">
                            <option value=""><?= $block->escapeHtml(__('-- Please Select --')) ?></option>
                            <?php foreach ($paymentMethods as $code => $title) : ?>
                                <option value="<?= $block->escapeHtml($code) ?>">
                                    <?= $block->escapeHtml($title) ?>
                                </option>
                            <?php endforeach; ?>
                        </select>
                    </div>
                </div>
                <div class="actions-toolbar">
                    <div class="primary">
                        <button type="submit" class="primary action create">
                            <span><?= $block->escapeHtml(__('Create...')) ?></span>
                        </button>
                    </div>
                    <div class="secondary">
                        <a href="<?= $block->escapeUrl($block->getBackUrl()) ?>" class="action back">
                            <span><?= $block->escapeHtml(__('Back')) ?></span>
                        </a>
                    </div>
                </div>
            </fieldset>
        </form>
    <?php else : ?>
    <div class="actions-toolbar">
        <div class="secondary">
            <a href="<?= $block->escapeUrl($block->getBackUrl()) ?>" class="action back">
                <span><?= $block->escapeHtml(__('Back')) ?></span>
            </a>
        </div>
    </div>
    <?php endif; ?>
</div>