[eba_v1042_m] f16.01

Validation rule v1042_m (merged with validation rule v1041_m from taxonomy 2.7) checks that row 270 for income (column 010) and expenses (column 020) of template F 16.01 are the total of all bold rows of this template including rows 020, 080 and 150. I.e. F16.01 provides the breakdown of the total interest income and total interest expenses. Validation rules v3483_i and v3484_i (replaced respectively by v5596_i and v5599_i from taxonomy 2.7 for naming update but keeping the same syntax) indicate that total interest income and total interest expenses are the same between template F02 and template F 16.01. They are identities, i.e. data is reported only once although it is represented in both templates. Reporting instructions in case of income and expenses related to negative interest rate are aligned between those two templates as provided under Annex V paragraph 37 to 39 for template F02 and paragraph 187-190 for template F 16.01. Consequently those validation rules are correct.