Step 02 / Explore the pack
See every day reconciled and every gap resolved.
A visual view of the Authorised payment 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 payment institution
Safeguarding and resolution pack · illustrative example firm: Marlowe Remit Ltd
For payment and e-money firms only.
- 30
- Reconciliation days
- 02
- Shortfalls and excesses
- 01
- Break account-days
- 03
- Accounts and covers
Each with both reconciliations
Logged and resolved
Cleared, with escalation
On the register
Status as at 30 Oct 2026
No gaps found in the records entered
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
0
Breaks escalated late
0
Audit findings open
0
Tolerance used: 1 difference was treated as within your tolerance of £1.00. 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 payment institution edition
Authorised payment institutions that receive or hold funds from payment service users and must safeguard them. CASS 15 applies to authorised payment institutions that receive or hold relevant funds. They may safeguard by segregation, by insurance or guarantee, or by a mix, and the workbook handles all three.
An authorised payment institution that provides only payment initiation or account information services does not hold relevant funds, so this pack is not for it.
The workbook assumes you reconcile every reconciliation day and gives the guarantee option its own account type.
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.