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

Change edition

For payment and e-money firms only.

30
Reconciliation days

Each with both reconciliations

02
Shortfalls and excesses

Logged and resolved

01
Break account-days

Cleared, with escalation

03
Accounts and covers

On the register

safeguarding-resolution-pack-api-workbook-worked-example.xlsxIllustrative example

Every shortfall, excess and break in the window, each resolved, and the account register.

  • SF-001 · Shortfall of £18,450.0028 Sep 2026 · Customer funds received after the cut-offResolved
  • SF-002 · Excess of £7,200.508 Oct 2026 · Fees or own funds left in the accountResolved
  • Break on SA-01: £2,350.001 Oct 2026 · open 1 business day at clearingBreak cleared

Account register

  • SA-01 · Northbridge Bank plcRelevant funds bank accountComplete
  • SA-02 · Tamar Bank plcRelevant funds bank accountComplete
  • IG-01 · Quayside Insurance LtdInsurance policy or guaranteeComplete

Requirement example: £4,348,200 at the as-at date.

See the actual workbook · real Excel sheets, rendered from the example file
Authorised payment institution: One-page board summary of safeguarding (illustrative example)Board summary · opens full sizeAuthorised payment institution: Safeguarding account register with designation and acknowledgement letter status (illustrative example)Account register · opens full sizeAuthorised payment institution: Daily external reconciliation with breaks, ageing and escalation (illustrative example)External reconciliation · opens full sizeAuthorised payment institution: Shortfall and excess log with resolution (illustrative example)Shortfall log · opens full size

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.