Question
According to us the validation rule v4134_m is currently not correct or complete. It compares the rows 010 and 020 (DGS covered and uncovered) from table P02.01 with rows 020, 060 and 120 from table P01.02. It however, does not include the amounts in row 180 in table P01.02 (debt securities issued) although those can also be covered by a DGS (at least in Belgium).
Background on the question
In Belgium debt securities issued and sold in the retail market are also eligible for coverage by a DGS.
Answer
Institutions shall report in rows 010 and 020 of P 02.01 of Annex I of Guideline EBA/GL/2014/04 only deposits insured / uninsured. Other instruments shall not be reported in theses rows irrespective if they are covered by deposit guarantee scheme or not. If these instruments are deposit-like and sold to retail customers they shall be reported in row 030 of P 02.01.