There’s an updated (June 2016) “Licensing Microsoft server products for use in virtual environments” Volume Licensing Brief.
It’s updated for Exchange Server 2016 (no changes to the licensing), SQL Server 2016 (Business Intelligence edition removed, requirement to assign a minimum of 4 licences per processor rather than using the Core Factor table) and it references the Product Terms document rather than the Product List and Product Use Rights documents.
Get this updated brief here in the Application Servers section: http://bit.ly/MSLicensingGuides.