Following the changes to the ITS, we have identified a potential issue with the taxonomy validations between S17 and S19. In the new ITS it states that for the Undiscounted Best Estimate Triangles, the values should be reported "net of salvage and subrogation and excluding any expenses, as well as any future premiums." No such guidance has been issued for S.17 (R0160/R0250). However, in the EIOPA QRT taxonomy 2.8.0 validations, there are a number of validations (BV1438 - BV1453, & BV1474 - BV1486) that advise reconciliation between the two templates. However, if we are to assume that the same values are desired in S.17, then this would also lead to an inconsistency, as there are a number of validations (e.g. BV393_1-3) that advise reconciliation between the best estimate in S.17 and the total non-life TPs in the balance sheet (S.02) Can you please advise.