Step 02 / Explore the pack
See every day reconciled and every gap resolved.
A visual view of the Authorised e-money institution edition before you open Excel. This pack is for payment and e-money firms only. Choose a tab to explore the illustrative worked example.
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Authorised e-money institution
Safeguarding and resolution pack · illustrative example firm: Lumen Pay E-Money Ltd
For payment and e-money firms only.
- 30
- Reconciliation days
- 02
- Shortfalls and excesses
- 03
- Break account-days
- 04
- Accounts and covers
Each with both reconciliations
Logged and resolved
Cleared, with escalation
On the register
Status as at 30 Oct 2026
Breaks cleared late: 1
Business days covered
30
Days with no internal reconciliation
0
Records needing attention
0
Breaks open
0
Shortfalls or excesses open
0
Accounts not designated
0
Breaks within tolerance
1
Breaks cleared late
1
Breaks escalated late
0
Audit findings open
0
Tolerance used: 1 difference was treated as within your tolerance of £5.00. The rules set no tolerance.
Monthly return: Submitted due 21 Oct 2026. Safeguarding audit: Complete report due 30 Oct 2026.
Records needing attention: 0. Business days covered: 30. Breaks open: 0. Shortfalls or excesses open: 0. The board summary never says the firm is compliant. It names what is missing, late or unfinished.
See the actual workbook · real Excel sheets, rendered from the example file
Built from the same data and formulas as the worked-example workbook, for an invented firm. Every name and figure is invented.
About the Authorised e-money institution edition
Authorised e-money institutions that issue e-money and safeguard the funds received in exchange for it. CASS 15 applies to electronic money institutions that receive or hold relevant funds. An e-money institution that also provides payment services unrelated to e-money must safeguard those funds separately.
Funds for unrelated payment services must be safeguarded separately from funds for e-money (CASS 15.1.6G), so keep them in separate accounts on the register and reconcile them separately.
The monthly return has separate sections for e-money and for unrelated payment services; this working paper covers one at a time.
The FCA does not set a template for a safeguarding workbook. This pack is a practical structure built on CASS 15, CASS 10A, SUP 3A and SUP 16.14A, for payment and e-money firms only. See our payment services guidance.