...
17.17. Back-casting is also very important for providing long time series for new classifications on the basis on EBOPS 2010. A first step could be to use the EBOPS 2010 - EBOPS 2002 correspondence table,[2] taking into account that some new EBOPS 2010 classifications are not directly related to those based on EBOPS 2002 (such as manufacturing services). It may also be difficult to relate the two classifications if only main services aggregates are compiled, although some new recommended breakdowns can be derived from data for earlier periods on the basis of relationships between old and new classifications in a recent overlap period.
Include page:Country experience: Australia (Chapter 17)
...