Reporting Templates

We have a question on BV403 and an apparent inconsistency with the guidance for S.31.01. The guidance for S.31.01 states (note this is as per the updated 2.8 taxonomy version): "This template shall be filled by the insurance and reinsurance undertakings where a recoverable is recognised in relation to the reinsurer" However, BV403 (Which is Blocking validation) implies that other cases should also be reported. For example (a situation encountered by a client of ours): "a new reinsurance agreement meaning that at year end, a reinsurance payable amount exists to this reinsurer. The r/i payable amount has been entered on the balance sheet SE.02.01.06 at R0830 but there are nil r/i recoverables or receivables at year end (hence nothing in S31.01.01.01 for this reinsurer)" Can EIOPA confirm that S.31 should include the reinsurer for this case, as implied by BV403?