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“Sometimes these programs include a residual payment where funds could not be returned directly to affected consumers, so instead a residual payment was passed by the firm on to an appropriate recipient to be used to provide services, information or education to consumers of a type that may be affected by the misconduct,” it said. “In these situations the underlying principle is that a firm should not benefit from the profits of their breach. In both these circumstances, the firm directly pays the relevant recipient. “Examples of recipients who have received payments under either a CEU and/or residual remediation payment include: ....