The restriction to provide specific hierarchy node can be checked in the Dictionary part of the model (either the taxonomy or Excel file). Domain members that cannot be chosen are described by their usability attribute. For example, in case of the Excel file, the restricted member can be identified by ‘False’ value in the ‘Usable’ column.

There is no technical restriction in the model for NACE codes other than K section. Nevertheless, filers should consider all available materials, when filing their reports. As the instructions for this table states: “The ‘sector’ should be presented in the split for NACE code 1st level of disaggregation (letter). The tables shall be based on all the exposures (full balance sheet) after credit or insurance risk mitigation technique and exemptions (net amount).”. Therefore, reporting 1-st letter level for other sectors is acceptable.