Electonic money is broadly defined as an electronic store of monetary value on a tecnical device that may be widely used for making paymemts to undertakings other than the issuer without necessarily involving bank accounts in the transaction ,but acting as a prepaid bearer instrument.
ポイント ☆
Electonic money is broadly defined as an electronic store(これが分かり図づらかったかもしれません。蓄え、とっておいてあるもの、という意味があります) of monetary value(初めてみるような単語の並びは、http://eow.alc.co.jp 等の辞書で調べてみて下さい。) on a tecnical device that/まずここまで訳す。 may be widely used for making paymemts to undertakings other than the issuer /それからここまで訳す。without necessarily involving bank accounts in the transaction ,/最後にここを付けるbut acting(全文を通じて主語は電子マネーなので、当然ここも主語は電子マネー→主語にあった動詞の訳し方を考える) as a prepaid bearer instrument.