Interest income and interest expenses in template F02–Statement of profit and loss are broken down by accounting portfolio and include an item for other assets or other liabilities for items that cannot be classified in accounting portfolios ( Annex V Part 1.13 to Regulation (EU) No 680/2014)

Per annex V Part 2.36, row 080–Interest income-Other assets of template F02 shall include amounts of interest income not included in other items [in this template [which correspond to accounting portfolio)], like interest income related to cash, cash balances at central banks and other demand deposits and to non-current assets and disposal groups classified as held for sale as well as net interest income from net defined benefit asset..

Per annex V Part 2.38, row 140–Interest expenses-Other liabilities of template F02 shall include shall include amounts of interest expenses not included in the other items, like interest expenses related to liabilities included in disposal groups classified as held for sale, expenses derived from increases in the carrying amount of a provision reflecting the passage of time or net interest expenses from net defined benefit liabilities.

Template F16.1 is a representation of the Interest income and interest expenses shown in template F2 by type of instruments. Therefore, the accounting portfolios are presented in this template by instrument.  For those assets and liabilities that cannot be classified by accounting portfolio, the interest income and expenses should be assigned to “other assets” and “other liabilities”.  Therefore, ‘Interest income - other assets and ‘Interest expenses - other liabilities’ are the same in templates F2 and F16 and the validation rules v5598_i and  v5601_i are correct.