The PMBOK Guide shows the P&I matrix as an output of the Plan Risk Management process. I believe that this must of necessity be an empty matrix, since no risks have been identified yet at that point.
Further downstream, the PMBOK Guide states that the P&I matrix is an input to the Perform Qualitative Risk Analysis process as part of the Risk Management Plan. It also says: "If it is not available, it may be developed during the Perform Qualitative Risk Analysis process".
Isn't there some confusion here regarding when the P&I matrix is first created? Why does the PMBOK guide list it in Plan Risk Management when it will by default be unpopulated then? Why is the P&I matrix not an unequivocal output of the Perform Qualitative Risk Analysis process? Am I missing a point here?