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National supply, use and input-output tables (naio_10_n)

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National Reference Metadata in Euro SDMX Metadata Structure (ESMS)

Compiling agency: Statistics Denmark

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Supply, use and input-output tables provide a detailed picture of how goods and services are imported, produced and used in the Danish economy or exported. Supply and use tables are the basic building blocks in the compilation of the Danish national accounts. They are compiled by including a wide range of sources that state how goods and services enter the economy and how they are used. The organisation of the many detailed data in a supply and use system ensures high data quality and, not least, consistency in the figures. The tables make it possible to balance supply and use against each other, and to ensure that estimates of Gross Domestic Product (GDP) are the same regardless of whether they are calculated from the production or use side.

The supply-use system is based on these fundamental relationships:

  • Total supply = production + imports
  • Total use = input in production + household consumption + NPISH consumption + government consumption + gross capital formation + exports

After reconciliation supply equals use for all products. In the Danish national accounts, balances are worked on for approximately 2,350 goods and services, which are collectively called products. The number of products may vary slightly from year to year, as some products are eliminated and new ones are added. When compiling supply and use tables, 117 industries are worked on.

The Supply table shows in the rows which products are produced in the economy, and in the columns which industries produce them. As a column in the table, the amount of each product imported is also shown. The customs duty on imports can either be counted as part of the supply, or kept separately. Both production and imports are calculated at basic prices. This means that the profits, taxes and subsidies as well as VAT that may be imposed on the products when they are registered as use are kept outside the supply table. The row totals in the supply table are the total supply of each product at basic prices. As is the case in the transmission of the supply table to Eurostat, you can choose to add extra columns to the supply table, which contain columns for the trade and transport margins, taxes less subsidies and VAT that are imposed on the individual products. This converts the table's row totals in basic prices to purchasers' prices.

The use table shows the same products in the rows as the supply table, but here the columns represent the uses of the products. The first part of the use table has industries in the columns and shows the input of goods and services that are necessary for the industries to produce. The second half of the use table shows how much of each product goes to final uses, which include products that are fully processed and that can meet the needs of consumers or are accumulated as investments for the construction or maintenance of the capital stock. Final uses include consumption expenditure, investment and exports. Consumption expenditure consists of the purchase of products by households, the public sector or NPISH (Non Profit Institutions Serving Households). Investments are purchases of products that can be used repeatedly in production and last for more than one year plus changes in inventory. Exports are sales of products from the Danish economy to the rest of the world.

When compiling the Danish supply and use tables, a significant disaggregation of the categories of final use mentioned above is used. Household consumption is thus divided into 83 COICOP categories. The individual part of public consumption is divided into market and non-market, and both parts are further divided according to the COICOP classification. Collective government consumption is divided into 10 categories according to the COFOG classification. Finally, investments are divided into 13 different types, including e.g. Buildings, Machinery or R&D.

Below the use table there are additional rows showing how gross value added is calculated. Here the following definitions apply, which should give the same result, the ESA codes are shown in brackets:

  • Gross value added (B.1g) = output (P1) - intermediate consumption (P2)
  • Gross value added (B.1g) = compensation of employees (D1) + other taxes on production, net (D29-D39) + gross surplus on production and mixed income (B.2g) + (B.3g)

The first definition of gross value added from the production side (P1-P2) can be calculated from the supply and use tables, while data for gross value added from the income side come from other parts of the national accounts.

Statistics Denmark currently publishes only some totals at industry level from the Danish supply and use tables in Statbank. The detailed relationships between supply and use at product level are not published due to confidentiality reasons. Users who wish to work with the most detailed tables can apply for access through Denmarks Data Window. There are plans to publish the material in a more aggregated form. Statistics Denmark transmits supply and use tables to Eurostat annually. Data is transmitted to Eurostat in the A64 classification which means 64 products and 64 industries, and on a voluntary basis also in the A88 classification, which means that there are 88 products and 88 industries. The following tables are all transmitted annually in both current and previous year's prices:

  • T1500 Supply table in basic prices, including a transformation to purchasers' prices
  • T1600 Use table in purchasers' prices
  • T1610 Use table in basic prices
  • T1611 Use table in basic prices, only Danish production
  • T1612 Use table in basic prices, only imports
  • T1620 Use table of trade and transport margins
  • T1630 Use table of taxes on products less subsidies, including VAT and import-related taxes
  • T1631 Use table of taxes on products less subsidies, including import-related taxes, excluding VAT (not published by Eurostat)
  • T1632 Use table of VAT (not published by Eurostat)
  • T1633 Use table of taxes on products (not published by Eurostat)
  • T1634 Use table of subsidies on products (not published by Eurostat)

Under certain assumptions it is possible to combine supply and use tables into input-output tables. While supply and use tables can be considered a statistical product, input-output tables are more often referred to as an analytical tool. The Danish input-output tables provide a detailed, symmetrical picture of the Danish economy, which makes it possible to analyse direct and indirect relationships between production, foreign trade and consumption at a detailed level. In the input-output table, inputs and outputs must be classified symmetrically, either as products or industries. This is an advantage in many analytical contexts, including in economic models. The Danish input-output tables form an integrated part of the national accounts and are consistent with them both in individual years and over time.

In the manuals from Eurostat and the United Nations, which deal with the compilation of input-output tables, generally 4 methods are specified for converting supply and use tables to input-output tables, A, B, C and D. The first two result in product-product tables while the last two result in industry-industry input-output tables. Statistics Denmark produces input-output tables only based on method D. Here it is assumed that "each product has its own fixed sales structure, regardless of which industry produces it". It is therefore assumed that if industry 1 produces 80 per cent of the supply of a product, and industry 2 produces the remaining 20 per cent, all users of this product will get 80 per cent of their delivery from industry 1 and 20 per cent from industry 2. Based on this assumption, the supply of products is reclassified to be a supply from industries. Exactly the same routine for reclassification is used for imported products. This means that what starts out as an import of tomatoes is transformed into an import from the foreign agricultural industry.

The input-output tables occupy a special position in relation to the other national accounts data due to their immediate applicability as a basis for a certain type of economic model, the so-called input-output model. The model is by nature completely linear and therefore simple to use. By taking into account the interdependencies between the sectors in the economy, the model can tell how large the effects are on the production of all sectors of a change in demand in a single sector. These are the so-called indirect effects. The analytical possibilities of the input-output tables are significantly increased when, for example, they can be combined with supplementary data that are consistent with the structure of the tables via an input-output model. Statistics Denmark's input-output tables have the industry dimension in common with a number of statistics. This applies, for example, to statistics on employment and hours worked, which are prepared in the National Accounts, and this applies to the Green National Accounts, where, for example, energy consumption, air emissions, waste and water consumption are calculated for the same sectors as the input-output tables. It enables a wide range of environmental-economic analyses, where environmental statistics in physical quantities are linked to the monetary part of the economy using input-output tables.

The input-output tables are prepared in both current prices and previous year's prices each year, and cover the entire period from 1966 to t-3 (where t is the current year). Statistics Denmark also prepares newer, but more aggregated input-output tables, which are prepared by updating the latest final input-output table with newer data for the totals in the table, and then updating the content of the table using the mathematical method GRAS. Due to the more imperfect data basis, which is not supported by supply and use tables, these tables are not as reliable as the final versions in full dimension.

As an example of the use of input-output tables, the table NAIOVB is published. It contains import-adjusted growth contributions, which are calculated with an input-output model based on the input-output tables.

The input-output tables are published in the 117*117 industry dimension in the Statbank and as downloads of finished tables in Excel and CSV file formats.

The input-output tables are also transmitted to Eurostat in both the A64 and the A88 dimension and industry*industry format. Each year, the tables are transmitted in current and previous year's prices:

  • T1750 Symmetric input-output table in basic prices (industry*industry), Danish production and imports combined
  • T1850 Symmetric input-output table in basic prices (industry*industry), Danish production, imports in one row
  • T1950 Symmetric input-output table in basic prices (industry*industry), imports only

23 October 2026

The national accounts as well as the input-output tables are compiled according to the definitions in the European Union's "European System of National and Regional Accounts - ESA2010", which is a European version of the United Nations' "A System of National Accounts 2008". Chapter 9 in the ESA manual gives a framework for compiling supply and use tables and how they can be used to compile input-output tables.

The statistical unit is the local KAU. In some cases (e.g. construction and trade) the unit of homogeneous production is used.

The Danish national accounts are exhaustive. Every annual calculation is made in “level”. Primary statistics are based on the statistical population in the business register, which covers all Danish enterprises.

The reference area is the Kingdom of Denmark excluding the Faroe Islands and Greenland.

The reference period of the data in the annual final national accounts, which includes supply, use and input-output tables, is the calendar year. Flow data refer to transactions during the year, while employment data are averages over the year.

It is not possible to give a quantitative estimate of the accuracy of the supply and use tables and the input-output tables. The supply and use tables collect a large number of primary data, all of which have been debugged and checked in advance. When data is collected in this way, there are opportunities to confront data from different sources and examine their consistency, and in cases where there is inconsistency, the figures are corrected. This contributes to a precision that is at least as good as in the primary statistics. The precision of the national accounts figures is continuously maintained by reconciling the national accounts at a very detailed level, and the central variable GDP is calculated from both the production, use and income sides. The preliminary supply and use tables prepared for the year (t-2) are subject to greater uncertainty than the final annual tables (t-3). This is because the data base is less complete at t-2, and the figures are therefore partly based on a projection of structures from the most recent final year. The same reservation applies to the preliminary input-output tables, which are prepared for the years t-2 and t-1.

During the five-annual data revisions, data is reviewed for any major errors, which are subsequently corrected.

The supply and use tables are prepared, like the input-output tables, in 1000 Danish kroner (DKK). Tables are prepared in both current prices and previous year's prices. In the transmission to Eurostat, the unit is million DKK, but with 3 decimal places. Eurostat publishes the Danish SUIOTs in the national currency and in million euros (EUR).

The final year (t-3) supply and use tables (SUT) comprise 117 industries and approximately 2,350 products. Household consumption consists of 83 groups. Individual government consumption contains 32 COICOP-based groups, while non-profit institutions serving households (NPISH) consumption includes 10 COICOP-based categories. Government collective consumption is divided into 10 groups based on COFOG (see also S.3.2). Finally, investment is split into 13 categories, such as buildings, machinery, and R&D. For the first preliminary year (t-2), a more aggregated SUT is compiled, featuring 81 industries, 72 consumption groups, and around 350 products.

Current prices

For the final year initial and independent estimates for GDP by the production approach (GDP(P)) and expenditure approach (GDP(E)) are compiled as described below:

  • GDP(P): After initial processing of various primary source data (accounting statistics), the data are transferred to a common accounting plan and mapped to national accounts industries within the "Intermediate System". Conceptual adjustments are then made to align the figures with national accounts definitions for production and intermediate consumption.
  • GDP(E): The largest share of expenditure-based GDP is calculated using direct estimates for the various expenditure components. The main exceptions are household final consumption expenditure on items such as hotel, restaurant, and dwelling services.

The SUT is then compiled through the following steps:

  1. Target totals and product-level values that can be entered directly into the system as predetermined variables are collected. These include all energy-related data, which are compiled independently within the Energy Accounts system.
  2. An initial version of the SUT is compiled in three steps:
  3. The supply matrix, showing the supply of products by industry, is established. This matrix is normally fixed at this stage and left unaltered throughout the remaining SUT compilation process.
  4. An initial version of the use table is created by inflating the use table at previous year's prices to current price levels. The new target totals for intermediate consumption by industry, final use by COICOP/COFOG groups, and investment categories are then used to update the initial use matrix via a vertical proportional distribution.
  5. The intermediate and final use of products is updated through a proportional horizontal distribution of the total supply by product, balancing product supply and use. After this step, the column sums will usually deviate from the use-side targets. Total trade and transport margins, as well as total VAT, may also differ from their respective targets.
  6. The initial SUT is adjusted manually to closely examine unresolved imbalances. In many cases, these imbalances reveal errors in primary data or calculations. Adjustments and corrections are entered to create a revised, though not yet final, version of the tables.
  7. Discrepancies between totals and targets are eliminated, except where minor differences are deemed acceptable. Trade and transport margins, along with VAT, are adjusted to match their targets. This step is a largely automated process.
  8. As a final step, exports by product are split into domestically produced goods and re-exports (imported goods). This split is based on the shares from the previous year. The original breakdown, dating several years back, was based on internal national accounts research. Recently, the size and distribution of re-exports were cross-checked against re-export data from the foreign trade statistics department at Statistics Denmark. The findings showed that the two sets of numbers were surprisingly close.

Previous year's prices

All products in the current price SUT are included in the deflation process, and each product is assigned a price index at basic prices (covering production, imports, exports, and consumption). Price indices from the supply side—specifically from production and imports—serve as the primary source. A few exceptions exist, including energy, where volume indicators are used directly. Domestic use at basic prices is deflated using the implicit price index of the residual between total supply and exports, ensuring that each product balances at basic prices. Government individual consumption expenditure is deflated from the output side using volume indicators.

Because output and input are deflated independently, special indices for Gross Value Added (GVA) are not required; GVA is calculated directly through this double-deflation procedure.

Input-output-tables

The Danish input-output tables are based almost entirely on the supply and use tables. Compilation broadly follows Eurostat and UN manual guidelines. Transforming supply and use tables into input-output tables requires a few strong assumptions regarding product flows in the economy. Therefore, choosing the transformation method is a critical aspect of the compilation process. The relevant manuals outline four different methods based on various assumptions. Statistics Denmark produces input-output tables using Method D. This method assumes that "each product has its own fixed sales structure, regardless of which industry produces it." For example, if Industry 1 produces 80% of a product and Industry 2 produces the remaining 20%, all users of this product are assumed to source 80% from Industry 1 and 20% from Industry 2. While this does not always hold true in reality, it is considered the method that introduces the least distortion to the supply and use data. Method D results in an industry-by-industry input-output table.

  1. First step: The basic price supply table is split into a domestically produced component and an imported component. Statistics Denmark does not compile a full matrix of imports by intermediate or final use categories. Instead, we use a vector of imports by product (approximately 1,950 products) and a corresponding vector of customs duties on those imported products. Consequently, we calculate a vector of import coefficients to determine the imported share of supply for each product. Since exports are already split into domestic output and re-exports in the supply and use tables, we only need to calculate imports for domestic intermediate and final use. The formula is structured as follows: import_coefficients = (imports - re-exports) / ((domestic output - exports) + (imports - re-exports)) In matrix formulation, the use matrix (excluding exports) is pre-multiplied by a diagonal matrix containing this vector to generate the import matrix. The domestically produced component is the remaining part of the initial use matrix.

  2. Second step: The two new use tables are transformed from a product-by-use category format into an industry-by-use category table using Method D. To achieve this, a market-share matrix is calculated from the supply matrix. This product-by-industry market-share matrix shows the proportion of each product produced across the 117 industries. For products not produced in Denmark, rows in the matrix initially contain only zeros. To address this, we maintain and update a list of all products in the system alongside their "characteristic industry"—meaning the industry where the product most likely would have been produced. For instance, bananas are included on this list; though not produced in Denmark, their characteristic industry is Agriculture. Using the market-share matrix, we transform both the domestic use table and the imported use table from products to industries. Thus, for imported products that are also produced in Denmark, we assume they are distributed across foreign industries in the same relative proportions as domestic production. This means that if Industry 1 in Denmark produces 80% of a product and Industry 2 produces the remaining 20%, we assume that 80% of our imports of this product originate from the foreign equivalent of Industry 1 and 20% from Industry 2. If an imported product is not produced in Denmark at all, we assume it is imported entirely from its designated characteristic industry.

  3. Third step: The remaining price layers between basic and purchasers' prices must be incorporated into the table. Since the column sums in an input-output table are in purchasers' prices, information regarding margins and taxes must be added alongside the basic price cells. The Danish supply and use table system includes data for each product on basic prices, wholesale and retail margins, product taxes, VAT, and purchasers' prices. The Danish tables do not include separate transport margins, as these are treated as part of wholesale trade margins. Therefore, this text refers exclusively to trade margins. We then compile matrices for margins, product taxes, and VAT using roughly the same methodology as the basic price matrices.The matrix of trade margins is aggregated and allocated to the following three industries:

  4. G45 (450000): Wholesale and retail trade margins from the sale of motor vehicles and related items.

  5. G46 (460000): Wholesale trade margins.
  6. G47 (470000): Retail trade margins.

Wholesale trade margins are allocated to G46, and retail trade margins to G47. The share of margins allocated to G45 is determined through a calculation that reallocates specific margins from G46 and G47, based on past investigations into which products are fully or partially sold by enterprises residing within industry G45. The matrices for net product taxes and VAT are likewise summed and placed at the bottom of the input-output table.

To produce input-output tables in previous years' prices, the exact same procedure is carried out using the supply and use tables in previous years' prices.

As an example of how these input-output tables are applied, Statistics Denmark publishes calculations of import-adjusted growth contributions using the input-output method. This method utilizes the input-output tables and models to calculate the direct and indirect imports generated by individual final demand components. These imports are subsequently deducted from the respective final use components to isolate the Danish-produced share of final demand. Based on these components, which combined constitute Danish GDP, the final contribution of each final demand component to total GDP growth can be determined.

The main sources for compiling supply and use tables in current prices are the following:

  • Accounts statistics for non-agricultural private sector (SBS)
  • Sales by manufacturing industries (PRODCOM)
  • General enterprise statistics
  • Manufacturers' purchases of goods and services
  • Accounts for public corporations
  • Economic accounts for agriculture
  • Government finance statistics
  • Financial industries and FISIM compiled on a NA basis
  • Accounts statistics for non-profit institutions serving households (NPISH)
  • Energy accounts
  • Balance of payments and external trade statistics
  • Household budget survey

The main sources for the compilation of supply and use tables in previous year's prices are:

  • Producer price indices for goods and services
  • Producer price indices for construction
  • Construction cost indices
  • Consumer price indices and net price indices (consumer price indices excluding taxes)
  • Price indices for agricultural sales
  • Wage indices
  • Unit price indices from import and export statistics
  • Volume indicators: Energy supply and use, transportation, final individual consumption expenditure of government

The balancing process of the SUTs serves as a central control of the quality and reliability of the data. The compilation of SUTs is not solely to provide a reliable base for IOT, but also to provide a confrontation between estimates from different sources at a very detailed level. See also section 18.4.

The input-output table is almost entirely based on the SUTs. The only exceptions are the elements of Gross value added; Other taxes on production, Compensation of employees and Gross operating surplus and mixed income are all obtained from other sources in the national accounts.

Supply and use tables are not currently published in their entirety in Denmark. Various totals and derived figures such as GDP are published annually as part of the general publication of national accounts Main Aggregates. Input-output tables are published once a year together with the main aggregates of the national accounts.

National accounts variables such as GDP based on the annual supply and use matrices are published together with the input-output tables once a year, at the end of June. This is 2.5 years or 30 months after the end of the statistical year.

Internationally, comparability between Danish and foreign supply and use tables is very good within the EU countries, due to the common manual ESA2010, which all countries follow, and due to the EU's work within the framework of the GNI legislation. Of course, not all EU countries have equally good primary data, so in this light there may be challenges in an international comparison within the EU. International comparisons that go beyond the EU borders can be based on the fact that many countries follow the UN manual for national accounts SNA08.

International comparisons of IO tables are less clear-cut than for supply and use tables. Again, this is most obvious within the EU, but here the countries have made different choices with regard to the central model assumption. Some countries, such as Denmark, only produce tables based on method D, which provides an industry-by-industry matrix, while the majority of countries follow the EU's instructions to compile product-by-product matrices. Outside the EU, many countries also follow the SNA and the UN manual for compiling supply and use tables and input-output tables, so there is a considerable degree of comparability between countries.

Statistics Denmark has prepared very detailed supply and use tables for the period from 1966 onwards. Since then, new manuals have been published (SNA68, SNA95, SNA08 and SNA25), and new industry classifications have been implemented several times. Furthermore, the Danish data material has been revised significantly a number of times. Each time, an attempt has been made to implement all changes in the most recent years and as far back in time as possible given the resources available. Each time, it has been necessary to leave some of the oldest supply and use tables unrevised, because it has not been possible to go all the way back. Data and method revision on tables with 2350 products and 117 industries requires months of work by a number of people if the quality of the tables is to be good. At present, the tables from 2014 onwards are fully consistent with the latest table from 2022. In previous years' prices, the tables from 2015 to 2022 are consistent.

Over time, input-output tables have been continuously made as far back in time as the supply and use tables have been consistent with the latest edition. In connection with the revisions where a number of the oldest supply and use tables have had to be abandoned, revisions have been made back in time at the input-output table level. For 2014 onwards, the input-output tables are now based on the supply and use tables of the national accounts, while the tables for the period 1966 to 2013 have been obtained by adapting an older set of tables to new classifications and definitions, while attempts have been made to correct known data problems. This has enabled us to maintain a consistent series of input-output tables from 1966 up to the latest year. The national accounts totals, which represent parts of the goods and services cycle, including e.g. GDP, have been derived from these reversed input-output tables. For these totals, which are published in the Statbank and reported to Eurostat, there is thus full consistency with the input-output tables.

Please note that for the period 1966-2013, the older set of tables was already the result of adjustments due to earlier changes in classifications, methods and data revisions. Thus, for the period 1966-2013, there is a greater distance from the primary statistical data to the input-output tables in their current form, which implies some uncertainty in the figures. The uncertainty in the tables must be expected to be greater the earlier the years considered.