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
The last twelve reconciliation days of the invented firm's 30-day window, from the Internal rec sheet.
| Day | Requirement | Resources | Status |
|---|---|---|---|
| 30 Oct 2026 | £18,850,600.00 | £18,850,600.00 | Reconciled |
| 29 Oct 2026 | £18,880,000.00 | £18,880,000.00 | Reconciled |
| 28 Oct 2026 | £18,838,600.00 | £18,838,600.00 | Reconciled |
| 27 Oct 2026 | £18,815,500.00 | £18,815,500.00 | Reconciled |
| 26 Oct 2026 | £18,834,700.00 | £18,834,700.00 | Reconciled |
| 23 Oct 2026 | £18,774,400.00 | £18,774,400.00 | Reconciled |
| 22 Oct 2026 | £18,808,000.00 | £18,808,000.00 | Reconciled |
| 21 Oct 2026 | £18,780,100.00 | £18,780,100.00 | Reconciled |
| 20 Oct 2026 | £18,733,300.00 | £18,733,300.00 | Reconciled |
| 19 Oct 2026 | £18,757,600.00 | £18,757,600.00 | Reconciled |
| 16 Oct 2026 | £18,720,400.00 | £18,720,400.00 | Reconciled |
| 15 Oct 2026 | £18,749,800.00 | £18,749,800.00 | Reconciled |
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.