1. The following measures for implementing NACE Rev. 2 shall be adopted in accordance with the regulatory procedure referred to in Article 7(2):
(a)
decisions required in case of problems arising from implementation of NACE Rev. 2, including the assignment of economic activities to specific classes; and
(b)
technical measures ensuring a fully coordinated transition from NACE Rev. 1.1 to NACE Rev. 2, especially with respect to issues related to breaks in time series, including double reporting and back-casting of time series.
2. Measures relating to NACE Rev. 2 with a view to amending or supplementing non-essential elements of this Regulation, which are designed for the following purposes, shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 7(3):
(a)
to take account of technological or economic developments; or
(b)
to align it with other economic and social classifications.
3. Consideration shall be given to the principle that the benefits of updating NACE Rev. 2 must outweigh its costs, and to the principle that additional costs and burdens remain within a reasonable limit.