The Danish Energy Accounts

by Anna Andriianets

Statistics Denmark

Preface.

This report has benefitted from funding by the European Commission, Eurostat, through grant agreement no. 50904.2012.004-2012.432.

The objective is to develop the Danish energy accounts in order to improve the quality of the Danish monetary energy flow accounts, which contain information on the flow of energy at basic prices, trade margins, taxes(energy-, CO2- and SO2- taxes on energy products) and VAT.

The sources used in this work include national accounts, balance of payments, external trade statistics, energy statistics, and data on road transport.

The action has resulted in a compilation system, which allows for an efficient compilation of the future annual Danish energy accounts. The revised time series contain detailed information on the supply and use of 46 types of energy and are constructed at a 117 industry level.

The Danish energy accounts currently covers the years 1966-2012. The whole time series has been revised, however a special emphasis has been placed on the years 1995 and onwards, which are the years covered by the detailed Danish Supply and Use Tables(SUT), which covers approximately 1700 physical products among which the energy products. The Danish energy accounts can be aggregated into the EU A*64 industry aggregation and are thus comparable with the corresponding monetary input-output tables.

The report is authored by the head of section Anna Andriianets. All the work with revision of the energy accounts and implementation of the action is carried out by the Senior Advisor Thomas Olsen.

The Danish Energy Accounts

Table of Content Preface...... 2

1.Introduction...... 5

2.Revision of the existing Energy Accounts ...... 6 2.1 Revision policy ...... 6 2.2 Data revision ...... 7

3. Description of the revised Danish energy accounts ...... 10 3.1 Integrated system ...... 10 3.2 The difference between energy balances and energy accounts ...... 11 3.3 Data sources...... 12 3.4 Methods ...... 13 3.4.1 Methods related to the physical energy accounts ...... 13 3.4.2 Methods related to the monetary energy accounts ...... 14

4. The individual energy accounts ...... 16 4.1 Straw ...... 16 4.2 Natural gas ...... 17 4.2.1 Ng1 ...... 17 4.2.2 Ng2 ...... 18 4.2.3 Ng3 ...... 19 4.3 Physical Accounts only ...... 21 4.4 Wood fuel, Wood pellets and Woodchips ...... 23 4.5 Biogas ...... 25 4.6 Coal and Coke ...... 26 4.7 Crude Oil ...... 28 4.8 Refinery feedstock, LVN and Kerosene ...... 28 4.9 Refinery gas ...... 30 4.10 Aviation Gasoline and Jet petroleum...... 30 4.11Bunkering of jet petroleum, diesel and fuel oil ...... 31 4.12 Fuel oil ...... 32 4.13 Gasoil and Diesel ...... 33 4.14 LPG and LPG for transport ...... 35 4.15 Motor gasoline ...... 36

The Danish Energy Accounts

4.16 District heat ...... 38 4.17 Gas works gas ...... 39 4.18 Electricity ...... 40

5.Road Transport Model ...... 43

6. Quality assessment of the methods used and analyses of the time series ...... 46 6.1 General Quality Assessment ...... 46 6.2 Various checks ...... 46

7. References...... 49

8. Appendix...... 50 8.1 Revisions ...... 50 8.2 Complation system ...... 53 8.3 Results ...... 54

The Danish Energy Accounts

1.Introduction.

Purpose This report has benefitted from funding by the European Commission, Eurostat, through grant agreement no. 50904.2012.004-2012.432.

Previous Rep orts Parts of the text in this report have been reproduced, with the necessary adjustments, from the report Introduction of NACE, rev.2 in the Danish Energy Accounts , by Thomas Olsen, Statistics Denmark, February 2011.

The Danish Energy Accounts

2.Revision of the existing Energy Accounts

2.1 Revision policy The general revision policy The general rule is that the reference year minus two is considered final whereas the reference year and the previous year are considered preliminary.

In the Danish national accounts, final years are only revised as part of bigger revisions, which usually takes place only once each decade. Energy Accounts follow the same general revision policy. The current revision of the Danish energy accounts has occurred simultaneously with the major revision of the Danish National Accounts.

Revision 2014 As a consequence of the implementation of the new European System of National Accounts (ESA 2010), the time series of the Danish National Accounts are being revised, which is expected to be finalised by September 2014. The revision also includes that part of the supply and use tables, which is based on the information in the monetary energy accounts. The implementation of ESA 2010 provided a window in relation to improving the Danish energy accounts and especially the monetary flow accounts.

The revised energy accounts covering the years 1966 to 2012 have been published in November 2013. The revised Danish national accounts will be published from September 2014. It means that there will be some inconsistencies between the energy accounts and the national accounts between November 2013 and September 2014.

Consistency with Energy The Danish Energy Agency revises their time series each year or whenever Statistics necessary whereas the Danish energy accounts from Statistics Denmark are revised only when the national accounts are revised.

When making a comparison of the time series showing the results from the energy accounts with the time series from the energy statistics published by the Danish Energy Agency, it is therefore important to be aware that the data are not always consistent due to the differences in the revision policies.

Annual compilation of the While revision of the time series covered all years, the annual production of energy Energy accounts accounts is based on the principle of recalculation of the n-2 year and compilation of energy accounts for the latest available year (n-1), where n refers to the year of compilation. The rest of the series are held constant and do not undergo revision until the next round of revisions of the national accounts.

The Danish Energy Accounts

2.2 Data revision The time series 1966-2011 of energy accounts have been revised with the focus on eliminating the known data deficiencies and mistakes. All the data sources have been re-evaluated with the purpose to reach a higher level of consistency between the Danish energy accounts and the Danish energy statistics.

Revision of the road One of the main areas in the revision process of the energy accounts has been the transport incorporation of the new road transport system and the elimination of the problems connected to the data on the road transport.

Heterogeneous energy As part of the revision of the energy accounts a reallocation of production of energy industries between industries has been made. In particular, a new allocation of the production of electricity and district heat has been introduced. Electricity is now produced by 350010 Production and distribution of electricity and by 383900 Waste management and materials recovery. District heat is produced by 350010 Production and distribution of electricity, 350030 Steam and hot water supply, and by 383900 Waste management and materials recovery.

Before the revision, industries belonging to the energy sector were treated as being homogenous industries. The assumption was that the industry 350010 Production and distribution of electricity solely produced electricity, while the industry 350030 Steam and hot water supply was the only industry accountable for the production of heat. This necessitated an artificial treatment of the input in the production of the combination heat and power plants, that both produce heat and electricity. Prior to the revision the input was thus artificially split between the two industries 350010 Production and distribution of electricity and 350030 Steam and hot water supply , while the resulting output was ascribed to the relevant industry. The artificial split of input was necessary as it is impossible to measure how much of input goes to the production of each of the products.

The revised energy accounts treat industries belonging to the energy sector as being heterogeneous. The industry 350010 Production and distribution of electricity produces now both electricity and heat. The input used for production in both the combination heat and power plants as well as the purely electricity producing plants is thus accounted for in this industry. The industry 350030 Steam and hot water supply contains only pure heat producing plants.

Another important change in relation to the reallocation of production of energy between industries is that the industry 383900 Waste management and materials recovery produces now both district heat as well as electricity. Prior to the revision all electricity and heat produced by the waste recycling plants was ascribed to the industries 350010 Production and distribution of electricity and 350030 Steam

The Danish Energy Accounts

and hot water supply respectively, in the same homogenous manner. This change was implemented as it is the correct treatment of the industry according to the ESA(2010) guidelines.

More energy products The energy accounts before the revision had 40 energy commodities. The revised energy accounts are created for 48 energy products, which are then aggregated into 46 energy products for publishing.

One of the goals of the revision was to ensure that energy accounts better describe the current energy flows in Denmark and are more coherent with the definitions of energy products used by the Danish Energy Agency. Some of the energy products that no longer are relevant for Denmark have thus been eliminated from the energy accounts, while new energy commodities have been introduced to ensure a more detailed description of the renewable energy sources, production of which have been rapidly expanding in the recent years. Consequently instead of the earlier 7 energy products, renewable energy is now described by 16 different energy products.

Some of the new products are relevant for both physical and monetary energy accounts, while others only have values in physical accounts.

In the appendix table 8.12, an overview table is presented showing the changes regarding energy commodities in the revised version of the Danish energy accounts as compared to the old energy accounts.

Furthermore, while all waste have earlier been described as non-renewable energy source, it is now split into biodegradable and non-biodegradable waste.

In general, the new energy products are more consistent with the definitions of the energy commodities used in the energy statistics by the Danish Energy Agency, which makes the comparison of the data between energy accounts and energy statistics easier.

Direct supply of energy To better reflect the actual flows of energy in the economy, a more detailed from nature description of the production of energy has been introduced in the revised energy accounts. Production of the primary energy commodities like wind power, solar power and similar renewable energy products is registered in a separate supply item called Supply of renewable energy directly from nature . Another new item called Supply of energy from wastes, where the production of energy from combustion of waste, has been introduced as well.

The Danish Energy Accounts

Scope of the revision The scope of the revision can be seen in the Appendix 8.1 The effect on the total energy consumed is shown in table 8.2. The magnitude of the changes on the individual industry level is presented in table 8.3. A special emphasis is put on the energy sector industries, where the 117 industry level is used to better illustrate the reallocation of production of energy between industries. Table 8.4 illustrates the magnitude of the revision for 2010 that includes the energy products dimension.

Tables 8.6 through 8.12 in appendix 8.3 show results of the revised energy accounts matrices for the year 2012 produced using the new compilation system. The energy accounts are presented in a comprised form, where energy accounts are aggregated into 8 energy groups and a more aggregated industry grouping than the 117 is used.

The Danish Energy Accounts

3. Description of the revised Danish energy accounts

3.1 Integrated system

National energy accounts Statistics Denmark compiles energy accounts annually in both physical and monetary units.

117 industries and 46 types At the most detailed level, the current version of the Danish energy accounts, of energy include information on the supply and use of energy by the 117 industry classification used for the Danish national accounts as well as five categories of private consumption i.e. the households. They keep account of energy carriers such as oil, gas, coal, gasoline and various renewable energy products. The detailed accounts include a breakdown by 46 different types of energy, cf. appendix 8.1.

Physical Energy Accounts The physical Danish energy accounts include information on energy flows in specific units, i.e. at various mass and volume units (tonnes, cubic metres, etc.). It is also presented in common units, gigajoules, calculated by the conversion of energy accounts in specific units, using the relevant heating values. Furthermore the gross energy consumption matrices are part of the physical energy accounts.

Monetary Energy Accounts The monetary information is available at various price levels: basic prices, trade margins, taxes and subsidies, value added tax (VAT) and market prices.

In the energy accounts, supplies of various energy types are balanced with the use of energy by industry and households.

The Danish energy accounts are organized in a matrix format. The revised energy accounts have a new presentation format. There are year specific matrices for both the use and supply of energy. The matrices are available for each physical as well as monetary information type. The Supply matrices contain information on imports, production of energy broken down into 117 industries plus two new categories that account for the direct flow of energy from nature. The use matrices include information on the use of energy broken down by 117 industries, 5 private consumption categories by households, exports, changes in inventories and transmission losses. Currently, the Danish energy accounts cover the years 1966 until 2012.

Use equals supply The matrices are balanced so that the supply (production + imports) equals use (input to industries + private consumption by households + inventory changes + exports + losses).

Schematic presentation Schematic presentation of the Danish energy accounts is presented in figure 1. The figure shows the relationship between the physical and the monetary accounts. 10

The Danish Energy Accounts

Figure 1. Danish energy accounts in schematic form. Uses 117 rows 5 rows 1 row 1 row

Market prices incl. of VAT = (A)+(B)+(C)+(D)+(E) Supply (E) VAT

(D) Environmental taxes 1 117 rows 1 row (C) Retail trade margins

(B) Wholesale margins

(A) Basic prices Basic prices

PhysicalPhysical Quantities quantities (specific units) Physical quant.

Physical Quantities (common units) 117 + 2 rows Net energy consumption Production Imports 1The environmental taxes on energy are Private Changes in Input in industries Exports Losses made up of CO 2,- SO 2- and energy taxes consumption inventories

3.2 The difference between energy balances and energy accounts

Residence principle Energy accounts are a satellite of the system of national accounts (SNA), and they follow the principles of the SNA, and therefore the residence principle is adopted. This implies that all economic activities of a resident unit are within the boundaries of the energy accounts.

Energy balances, as presented by, for instance the International Energy Agency (IEA) and Eurostat, on the other hand, follow the territory principle according to which all activities taking place in the national territory are considered within the boundary. This difference in approach has implications mainly on the treatment of energy consumption, especially for transportation.

Classification of activities In energy accounts, production is defined according to the SNA and economic activities are classified according to the International Standard Classification of All Economic Activities (ISIC) of the primary product of the establishment. In energy balance sheets, activities are mainly classified by sector.

The energy products in the energy accounts are related to those as classified by the Harmonized System (HS), for trade data, and the Central Product Classification (CPC), for production and consumption data. However, it is important to be aware that energy accounts not only accounts for energy products, which are traded and

The Danish Energy Accounts

thus have an economic value attached to it. Within its boundary, energy accounts account for all energy flows also accounted for in the energy balances.

In energy balances, all energy consumption for transportation is reported as a total. In energy accounts, it is broken down according to intermediate consumption of industries (transport industries and other industries) and final consumption of households. Further, consumption of energy products bunkered abroad for international sea transport, international road transport and for international air transport is not included in energy balances, but it is in the energy accounts.

3.3 Data sources.

Statistics Denmark’s own The external trade statistics (EXTS) are used to decide the imports and exports of sources energy commodities. The production statistics are used to decide the production of certain energy commodities, e.g. petrol, gas oil and fuel oil. Both of these statistics are made up in physical units as well as monetary values.

The manufacturing industries’ use of energy is based on a census of the manufacturing industries’ use of energy. The census is carried out at the ‘kind-of- activity-unit’ level and covers all work places belonging to companies with more than 20 employees. This census is carried out in co-operation with the Danish Energy Agency cf. Statistics Denmark (2010). This statistics is also made up in both physical units and monetary values and is carried out every second year.

Bunkering Statistics Denmark also conducts a calculation of the use of fuel oil bunkered by Danish operated ships abroad, diesel bunkered by the Danish vehicles abroad as well as jet petroleum bunkered by Danish planes abroad. The calculation is based on information obtained from the balance of payments on the companies’ expenses for fuel oil, diesel and jet petroleum abroad. The physical quantities are calculated by using information from the external trade statistics on the relevant unit price.

It is important to be aware that the Danish operated fleet includes ships, planes operated by foreign companies’ Danish subsidiary companies. On the other hand, ships and planes operated by Danish companies’ foreign subsidiary companies are not included, because they are, in principle, included in other countries’ energy accounts.

In addition to this, a series of other sources is used to determine specific values e.g. information from the agricultural statistics.

The Danish Energy Accounts

Information on reimburse- Information on the industrial companies’ reimbursement of energy taxes is used as ment of energy taxes a source in the calculation of the use of electricity, natural gas, gas oil and fuel oil within parts of the commercial industries as well as the public services.

Energy Statistics from the Data from the Danish Energy Agency is used to decide the different inputs of Danish Energy Agency energy in the energy sectors, i.e. production of electricity and heat. The statistics include input at the large-scale and small-scale power units and district heating plants. The source to this information is a census covering all power plants supplying electricity or district heat to the grid.

Furthermore, information from the Danish Energy Agency about the use of energy in agriculture, horticulture, fisheries, and construction as well as private consumption (the households) is used as a source to the physical use of energy.

Information about the production of crude oil and natural gas in volumes as well as monetary values is also obtained from the Energy Agency.

3.4 Methods

Close relationship with the In Denmark, the energy accounts are compiled in close connection with the national accounts compilation of the national accounts.

3.4.1 Methods related to the physical energy accounts

Breakdown of the use of The household’s consumption of energy in physical units is based on information energy in physical units from the Danish Energy Agency.

The breakdown of most of the industries’ consumption of energy is based on information from the Energy Agency, the census of the energy consumption in the manufacturing industries and the information on reimbursement of the energy taxes as well as information on the use of energy in specific industries obtained from the companies’ annual accounts e.g. railways.

The use of energy in the remaining industries is broken down by using a weighed key based on the employment in the industries. In practice, this is the case for parts of the private and public services.

Net energy consumption The production of electricity, district heat and town gas is based on inputs of other types of energy and are named converted types of energy. The final use of these energy commodities by industries and households is included in the calculation of the actual energy consumption. A direct aggregation of each energy commodity calculated into joule therefore results in a double counting, since the content of energy in the converted types of energy is already represented in the power plants’ use of first and foremost coal, oil and natural gas. In the calculation of the net

The Danish Energy Accounts

energy consumption this double counting is corrected for to reflect the real use of energy.

In practice, the calculation of the net energy consumption is carried out by dividing the use of primary energy (e.g. coal, crude oil and natural gas) used in the production process at the electricity plants and district heat plants proportionately on the users of the individual converted energy commodities. Simultaneously, the use of primary energy in the conversion industries is reset to zero.

The electricity power plants consumption of energy is adjusted for the net imports of electricity, implying that this is also converted into primary energy.

The conversion process involves a considerably loss of energy (the conversion loss). Therefore, the total energy content used in the production process is allocated to the final users of the relevant energy product in the calculation of the net energy consumption.

3.4.2 Methods related to the monetary energy accounts

Basic prices The monetary energy accounts measured at basic prices are to a large extent compiled simultaneously with the energy accounts in physical units.

For production, imports, exports and the manufacturing industries we have information on the supply or use of energy in both physical units and monetary values. For other industries and the households as well as changes in inventories we only have information on the physical use of energy.

However, due to the fact that we have consistent information on both physical quantities and monetary values for aggregates it is possible to derive implicit prices, which can be used to valuate some of the physical flows at a more detailed level. In combination with other information on energy prices all physical flows are valued. Finally, it is ensured that the supply equals the use.

Trade margins The trade margins are as the general rule calculated as a percentage of the basic price with petrol and diesel being the exemptions.

Gas oil, fuel oil, gas as well as certain coal and coke products are all traded with few exceptions from the wholesale trades and directly to the final users, which is why the market prices almost solely includes wholesale trade margins. Petrol, diesel oil and LPG are typically traded in the retail trades (the service stations), which is why the market price includes both wholesale trade margins as well as retail trade margins.

The Danish Energy Accounts

Taxes The energy taxes include taxes on petrol, electricity, certain oil products, coal and natural gas. In addition to this, the CO2-tax, the SO2-tax and the NOx-tax are also accounted for. The SO2-tax is also paid for the use of straw and waste used as fuel at larger power plants. The calculation of the taxes is based on the consumption of energy commodities in physical quantities as well as commodity specific tax rates.

This is a natural consequence of the fact that the energy taxes as well as the CO 2-

and SO 2-taxes are taxes on the actual physical quantities used. In the breakdown of the taxes, the existing law on reimbursement of taxes as well as other specific legal exceptions are taken into account. Finally, the system is balanced to the actual revenue for the individual tax. The source to the revenue is the Government Finance Statistics.

VAT VAT is calculated as the last price level before aggregation into market prices. As with the calculation of the taxes, the calculation of VAT is net, because VAT- registered companies have the right to deduct VAT whereas households and non- VAT registered industries in the end pay VAT. We use the same industry specific basis in the calculation of the breakdown of the payments of VAT, which is used in the calculation of the breakdown of the taxes.

Market prices The energy accounts measured at market prices are obtained simply by adding each price component i.e. basic prices, trade margins, taxes and VAT together.

The Danish Energy Accounts

4. The individual energy accounts

The compilation of the energy accounts of each energy commodity is described in the following chapter. The description specifies data sources used for the compilation of each component of the energy accounts, methodology for the distribution of data among the relevant industries. Furthermore, it describes the origin of the unit prices used for the valuation of physical units. The emphasis is put on the description of the methodology for the simultaneous compilation of monetary and physical accounts. Each description is followed by an overview table that summarizes the primary sources and the main distribution keys for both physical and monetary accounts.

In the Appendix 8.2 an example of the energy account sheet that is used for the compilation of both physical and monetary account at basic prices for one year is shown. The energy account is being compiled using this compilation sheet for the latest two years. After the resulting energy accounts are balanced and ready, they are then being used to compile all the other types of matrices for physical accounts and the monetary accounts at various prices.

4.1 Straw Production For both physical and monetary accounts, Statistics Denmark’s own agricultural statistics is the source. The gross domestic product at factor costs is used for the determination of the monetary value of straw in a given year. Agricultural statistics on the yield and use of straw is used for the determination of production quantities in physical units.

Input The energy statistics from the Danish Energy Agency is the source for determining the use of straw as input by the industries in physical units. Combining the information on values from the agricultural statistics and the information on the use of straw in physical units, a unit price is derived. The calculated unit price is then used for the valuation of the physical quantities used by the relevant industry. The value of the own consumption of straw by the agricultural sector is set to zero.

Use The energy statistics is used as a source for the physical quantities. The value of the own consumption of straw by the households is set to zero.

Changes in Inventories If production is smaller than the energy used in any given year, the method is to construct a change in inventory in the previous year in physical units and reduce the distribution losses of the year in question with the corresponding value.

. Distribution losses are derived by calculating the difference between the quantity produced as determined by the agricultural statistics, corresponding to the quantity

The Danish Energy Accounts

of straw used as fuel, and the quantity produced as determined by the Danish Energy Agency.

Relevant matrices The physical energy accounts for this product include information in specific unit, common units and gross energy consumption. The monetary accounts include information in basic and market prices as well as the SO2-tax paid on the use of straw at larger power plants.

Straw Source Quantity Monetary value Production Agriculture statistics Agriculture statistics Import Import duties Export Export – bunkered Shrinkage and Transmission loss es Residual Changes in Inventory Inventory corrections

Agriculture etc. ENS Manufacturing industries Energy sector ENS Calculated Wholesale and retail trade Service sector Public service Households ENS

ENS = Energy Statistics from the Danish Energy Agency Spec = Special case

4.2 Natural gas Accounts for natural gas are split into three energy balance sheets, which are compiled simultaneously and are interdependent. Natural gas is split into the following energy commodities, to be able to reflect in more detail the flow of this particular good in the economy: Natural gas from the North Sea and imports (Ng1), natural gas from large scale producers and exports (Ng2) and natural gas to industries and final consumers (Ng3). Oil and Gas Production in Denmark Following the main principle of simultaneous compilation of energy accounts in physical units and monetary energy accounts measured at basic prices, the three natural gas energy balance sheets are compiled in the following way.

4.2.1 Ng1 Supply data sources The production quantities and the monetary value of Ng1 are provided by the Danish Energy Agency. Import quantities and monetary values are compiled using the external trade statistics.

Use - physical units Flaring is assigned to the distribution losses and the value is taken from the Danish Energy Agency’s publication “Oil and Gas Production in Denmark”. Export and

The Danish Energy Accounts

changes in inventories are zero for Ng1 per definition. The Use-side in physical units is a result of deduction of distribution losses from the total supply of natural gas. When breaking down the energy use of NG1 by industries the only two industries involved are, the industry 060000 Extraction of oil and gas and the industry 350020 Manufacture and distribution of gas. Information about the quantities of input in physical units in the extraction industry is directly available from the energy statistics, while the rest of the gas available for the economics activities is assigned to the distribution industry.

Monetary accounts – use In the monetary accounts, the sum of the production and import determines the monetary value of natural gas available to the economic activities. Full value of natural gas in basic prices is assigned to the 350020 Manufacture and distribution of gas industry and the unit price is deduced. This unit price is used for the valuation of changes in inventories in the compilation of the energy balance sheet for Natural gas 2, which includes natural gas for large scale producers and exports.

Relevant matrices For natural gas from the North Sea and imports, the energy account is available in Nm3, shared units, basic and market prices as well as gross energy consumption matrix is calculated.

4.2.2 Ng2 Compilation of Natural gas from large scale producers and exports is constructed in the following way.

Directly available from data Input of natural gas in physical units is broken down into two industries 350010 sources Production and distribution of electricity and 350020 Manufacture and distribution of gas based on the data directly available from energy statistics. Changes in inventories in physical units are available from the energy statistics as well. Exports are available from the external trade statistics in both physical and monetary values.

Deduced quantities and The derived unit price on exports is used for calculating the monetary values for the values input in industries. The production of natural gas 2 is derived simultaneously in both physical and monetary values using the following equation:

production = input to industries + private consumption by households + inventory changes + exports + losses – imports.

The rest of the items in the energy account sheet for natural gas 2 are subsequently derived using this equation. The supply of natural gas for large scale producers and exports is thus equal per construction and no further balancing is needed.

The Danish Energy Accounts

4.2.3 Ng3 Production The third account sheet is the natural gas that is used by industries and final consumers. This energy account sheet is compiled in the following way. Production constitutes the difference between the input in the industry 350020 Manufacture and distribution of gas and the natural gas registered as production in the energy account sheet for natural gas 2.

Transmission losses are available from the energy statistics. Import and export of natural gas is irrelevant for compilation of this energy account sheet per construction and therefore both are set to zero. Production less transmission losses determines therefore how much is available for the Danish economic activities.

Use – determining the total Prior to the year 2000 a detailed statistics on the total use of natural gas in energy used by economic quantities and values was available from the quarterly reports published by the agents KOMGAS, a regional natural gas companies’ joint organization. The data reported was based on the information on sales and total turnover on the regional level. From 2000 and on, the data on quantities is estimated, by extrapolation of the data from 1999, using energy statistics on the use of natural gas by the relevant industries. The unit prices derived from the data available from the KOMGAS reports prior to the year 20000, are extrapolated to the subsequent years using net price index for gas, solid and liquid fuels. This unit prices are then used to valuing the quantities, to derive the value of natural gas available for small scale producers and final consumers valued at basic prices, which is then used to compile the monetary account account sheet.

Balancing item for physical In order to balance the quantity of gas derived from the sales statistics estimations accounts with the amount of gas available for the Danish economic activities as derived from the information available from the Danish energy statistics, a special item called Corrections of inventories is used.

Industries breakdown in The breakdown of the use of natural gas by manufacturing industries is based on a physical and monetary census carried out in cooperation between Statistics Denmark and The Danish values Energy Agency. The manufacturing industries’ breakdown of the use of energy is based on a census of the manufacturing industries’ use of energy. The census is carried out every second year and provides information in both physical as well as monetary units. For the years for which no census data is available, an average from the previous and subsequent year is derived. For all years the manufacturing industries’ use of natural gas is balanced to the total use of natural gas by manufacturing industries as reported in energy statistics. A weighted proportion derived from the census information is used for balancing.

Monetary value for the use of natural gas by manufacturing industries is taken directly from the census for the years available. For the years in between the census

The Danish Energy Accounts

years, the monetary value is calculated by taking last year’s quantity and multiplying it with the last year’s unit price adjusted using the change in the net price index for gas.

The energy statistics provides information about the use of natural gas in agriculture, industry sector and households in physical units is well described in the energy statistics and can thus be directly attributed to the relevant industries. The energy statistics also provides totals for the retail trade, private and public sectors. These are distributed among the relevant industries using the weighted employment statistics as a distribution key. The monetary values are calculated using estimated unit prices from the information available.

The unit price used for valuation of the quantities of gas used by the service industries is a derived value from the total available for economic activities at basic prices less manufacturing industries.

Balancing the monetary The estimated unit prices are the other means of balancing all the items. It is accounts verified that the prices vary within reasonable bounds and reflect the reality.

Matrices available Apart from being available in all matrices for the physical accounts and at basic prices, matrices for energy tax on natural gas, CO2-tax, VAT and market prices are being compiled.

Data checks and quality For all three account sheets year to year changes in quantities, unit prices and control monetary values are calculated to verify whether the changes are reasonable. Furthermore it is ensured that supply is equal use at all physical units, as well as various monetary values. Time series for both basic prices as well as market prices are calculated to ensure plausible development over time.

The Danish Energy Accounts

Natural gas 1, Natural gas 2 and Natural gas 3

Natural gas 1 Natural gas 2 Natural gas 3

Source Quantity Monetary value Quantity Monetary value Quantity Monetary value

Production ENS ENS Spec Spec Calculated Calculated Import EXTS EXTS Import duties Export EXTS EXTS Export bunkered Shrinkage and Transmission losses ENS Changes in Inventory ENS Calculated Inventory corrections Spec

Agriculture etc. ENS ENS Calculated Manufacturing industries Indus Indus Energy sector Residual Residual ENS Calculated ENS Calculated Wholesale and retail trade Service sector ENS/Employment Calculated Public service ENS/Employment Calculated Households ENS Calculated

EXTS = External trade statistics ENS = Energy Statistics from the Danish Energy Agency Spec = Special case Indus = Manufacturing Industries census

4.3 Physical Accounts only For most renewable energy commodities, only physical accounts are being compiled. This is the case for wind power(GWh), hydro power(GWh), solar power(GWh), solar heat(TJ), geothermal(TJ), wood waste(tonnes), biodiesel(tonnes), bio ethanol(tonnes), fish oil(tonnes) and heat pumps(TJ). There are a few non-renewable energy products as well, such as waste(tonnes) and waste oil(tonnes) for which only physical accounts are being compiled. The methodology for the compilation of each of these products is described here shortly.

Wind power, hydropower Physical energy account for wind power and hydropower is compiled directly using and geothermal the information available in the energy statistics. Production is attributed to the special item for supply of renewable energy directly from nature. Use of wind- power and hydropower is attributed to the 350010 Production and distribution of electricity industry , while use of geothermal energy is attributed solely to the 350030 Steam and hot water supply.

Solar Power and Solar The data source for solar heat is energy statistics. Production of solar energy is split heat. between solar power and solar heat in the Danish energy accounts. It is assumed that the solar power used as input in the 350010 Production and distribution of electricity industry is also produced by the industry. The assumption is that it is the power from the solar cells, while the rest is attributed to the solar heat.

The Danish Energy Accounts

Information on the use of solar heat by households and energy sector is directly available from the energy statistics. Input of solar heat in public service industries is distributed after common-knowledge information available at the compilation time.

Heat pumps Energy statistics is the source of data for both production and use of energy by the heat pumps. The quantity of energy produced by the heat pumps is attributed to the special item Supply of renewable energy , while use is attributed to the relevant industries using energy statistics. Use of energy by the manufacturing industries is distributed using information on input from the Danish supply and use tables. The item Corrections of inventories is used as a balancing item.

Renewables only in physical units Source Quantity Production ENS Import Import duties Export Export – bunkered Shrinkage and Transmission loss es Changes in Inventory Inventory corrections

Divided by types of industry and households ENS

ENS = Energy Statistics from the Danish Energy Agency

Bio oil Bio oil consists of three energy products: biodiesel (tonnes), bio ethanol (tonnes), fish oil (tonnes). Energy account sheets for them are compiled separately and later aggregated for publishing.

Danish energy statistics is the data source for compiling the three energy account sheets. The use of bioethanol and biodiesel is broken down by industries according to the use of gasoline and diesel respectively. Bio-oil Source Quantity

Production ENS Import ENS Import duties Export ENS Export bunkered Shrinkage and Transmission loss es Changes in Inventory ENS Inventory corrections

Agriculture etc. Manufacturing industries ENS / calculated Energy sector ENS / calculated Wholesale and retail trade ENS / calculated Service sector ENS / calculated Public service ENS / calculated Households ENS / calculated

ENS = Energy Statistics from the Danish Energy Agency

The Danish Energy Accounts

Waste, bio-waste and wood Energy statistics provides information on the supply of each type of waste, which is waste attributed to the special item Supply of waste etc. as energy. The use of wastes by the energy sector, households and agriculture is directly available from the information in the energy statistics. The use of the three types of waste by the manufacturing industries is broken down according to the information from census multiplied by the relevant share of split between the biodegradable and nonbiodegradable waste. It is subsequently balanced to the level as given by the energy statistics. The assumption about the split is based on the Danish Energy Agency’s information on waste and constitutes 45% of non-biodegradable and 55% biodegradable waste. In Denmark large power plants pay sulfur dioxide tax on waste used as fuel. The SO2-tax is paid on the actual physical quantities used, so the relevant calculations are made in relation to compiling the SO2-tax matrices.

Waste oil The source for the production of waste oil is energy statistics. The use is broken down by industries using energy statistics as well. The total for the manufacturing industry is distributed according to the information available from the census of the manufacturing industries.

Waste, Waste oil, Wood waste and renewable waste Source Quantity Production ENS Import Import duties Export Export bunkered Shrinkage and Transmission loss es Changes in Inventory Inventory corrections

Agriculture etc. ENS Manufacturing industries Indus Energy sector ENS Wholesale and retail trade Service sector ENS Public service Households

ENS = Energy Statistics from the Danish Energy Agency Indus = Manufacturing Industries census

4.4 Wood fuel, Wood pellets and Woodchips Physical accounts Supply in physical units for all three energy account sheets is defined by the energy statistics, for both production and imports.

Export is determined from the information in the external trade statistics. Information on the use of wood fuel is available from energy statistics and is fully ascribed to the households according to it. Energy statistics provides as well information on the use of wood pellets and woodchips by agriculture, energy sector

The Danish Energy Accounts

and households. This information is compiled directly without further adjustments. The use of the wood pellets by the manufacturing industries is broken down according to the information available from the industry census and is subsequently balanced to the totals provided by the energy statistics. The total for the use of pellets by the public service industries is distributed among the relevant industries using the distribution key based on the knowledge regarding the use of wood fueled furnaces by the relevant institutions. The same distribution principal is used for the breakdown of the use of woodchips by the manufacturing industries and public service industries. Both totals are available from the energy statistics.

The difference between the supply and use of wood pellets is balanced by adjusting the production accordingly.

Monetary accounts Production values for the products wood fuel and woodchips are compiled using the information on the gross domestic product at factor prices available from the agricultural/forest statistics. The source for the value for the production of wood pellets is the production statistics.

Import of all three energy commodities is compiled using the value from the external trade statistics. The value for the export of wood fuel is however registered in the energy account sheet for wood pellets. Both the quantity and value of it is added to the export of wood pellets to ensure consistency with the energy statistics, since according to it no export of wood fuel takes place. The whole value of wood fuel is then assigned to the use by the households.

The unit price derived from the value and quantity of woodchips available to the economic activity is used to value the quantities from the physical energy account sheet for wood chips. The same is done for the public service and households when compiling the monetary accounts for wood pellets.

In order to compile the monetary accounts for the manufacturing industries, the unit prices are derived using the information in both monetary and quantitative measures from the industry census. As the census is done every two years, for the years for which no data is available, the value is derived by multiplying the last year’s price with the development in the net price index for gas.

The unit prices for the energy sector are used for balancing the monetary energy account sheet for wood pellets.

The Danish Energy Accounts

Firewood, Wood pallets and Wood Chips

Wood pellets Wood chips Firewood

Source Quantity Monetary value Quantity Monetary value Quantity Monetary value

Production ENS Prod. ENS Forestry GDP at factor cost ENS Forestry GDP at factor cost Import ENS EXTS ENS EXTS ENS EXTS Import duties Export EXTS EXTS EXTS EXTS EXTS EXTS Export bunkered Shrinkage and Transmission losses ENS ENS ENS Changes in Inventory ENS Calculated ENS Calculated ENS Calculated Inventory corrections Spec Calculated Spec Calculated

Agriculture etc. ENS Calculated Manufacturing industries ENS/calculated Calculated Indus Calculated Energy sector ENS Calculated ENS Calculated Wholesale and retail trade Service sector Public service ENS/calculated Calculated ENS/calculated Calculated Households ENS Calculated ENS/calculated Calculated ENS Spec

EXTS = External trade statistics ENS = Energy Statistics from the Danish Energy Agency Spec = Special case Indus = Manufacturing Industries census Prod. = Production Statistics

4.5 Biogas Physical and monetary The production of biogas in physical units is given by the energy statistics, while accounts the monetary value of production is obtained from the production statistics. The unit price derived from these two values is used for the valuation of the quantities, when doing the simultaneous compilation of the physical and monetary accounts.

Breakdown by industries The quantities of biogas used by the energy industries and households are directly available from the energy statistics. Energy statistics also provides the total for the manufacturing industries. The industries census provides the information on the use of biogas by the manufacturing industries in physical and monetary values. The information from the census in physical values is used for the distribution of the energy statistic’s total.

The method for the calculation of the missing years is the same as for other energy products, a simple middle value calculation for the quantities before it gets balanced to the total. The monetary values are calculated using the last year price and the development of the net price index for gas to value the quantities as provided by the census.

The Danish Energy Accounts

In the actual compilation of the monetary account, the information from the census is used for deriving the individual unit prices, which are subsequently used for valuing the adjusted quantities.

The final balancing of the energy account to ensure the equality of the supply and use of biogas, is done by ascribing all the difference to the industry 350010 Production and distribution of electricity industry.

Biogas Source Quantity Monetary value Production ENS Prod. Import Import duties Export Export bunkered Shrinkage and Transmission losses Changes in Inventory Inventory corrections

Agriculture etc. ENS Calculated Manufacturing industries Indus Calculated Energy sector ENS Calculated Wholesale and retail trade Service sector Public service Households

ENS = Energy Statistics from the Danish Energy Agency Indus = Manufacturing Industries census Prod. = Production Statistics

4.6 Coal and Coke Supply The energy account sheets for coal, coke, brown coke briquettes and petroleum coke are very similar. There is no production of these energy products in Denmark, thus the Supply consists only of import, values for which are available from the external trade statistics in both physical and monetary units.

Use The external trade statistics is the source for the data on export of all four energy commodities. It is verified though, that the figures do not deviate from the export values in the energy statistics. If the difference is substantial, the value is adjusted accordingly to be in accordance with the energy statistics.

The changes in inventories in physical units are available from the energy statistics. The value to be compiled in the monetary accounts is calculated using the unit price derived from the value and quantity available for the economic activities.

Specific unit prices for The use of coal and coke by the agricultural and energy sector, as well as by compilation of monetary households is available from the energy statistics. The unit prices for these accounts industries, for the years for which it is available, are taken from the accounts of the Danish Union of electricians and the National Agricultural and Fisheries Economic

The Danish Energy Accounts

Institute. For the years for which such information is not available, the industry census information is used for the derivation of price for the agricultural industry, while for the energy sector, the unit price of the imported coal is used. This information is available from the external trade statistics.

Manufacturing industries The manufacture industries’ use of coal and coke break down is based on the manufacturing industries census. The method of the estimation for the missing years is the same as for other energy products. A simple average is taken for the quantities. This quantity is than valued, by using the unit price from the previous year and taking into account the change in the net price index for solid fuels.

The quantities are balanced to the totals provided by the energy statistics. The information from the census is then used in the simultaneous compilation of both physical and monetary accounts for manufacturing industries, where the balanced quantities are being valued using the unit price derived from the industry census information.

The correction of In order to ensure the balancing of the supply and use of coal and coke in both inventories physical and monetary units, the special item called Correction of Inventories is used to absorb the differences.

Checks and quality control The same quality control methods are used for coal and coke as for the other energy products, i.e the annual percentage changes, the supply and use equity, basic and market prices, as well as the consistency of the monetary accounts, with all the monetary values summing up to exactly the market prices incl. VAT.

Petroleum coke, Coke, Brown coal briquettes and Coal

Petroleum coke, Coke and Coal Brown coal briquettes

Source Quantity Monetary value Quantity Monetary value Production Import EXTS EXTS EXTS EXTS Import duties Export EXTS EXTS EXTS EXTS Export bunkered Shrinkage and Transmission losses Changes in Inventory ENS Calculated Inventory corrections Residual Residual

Agriculture etc. ENS Calculated Manufacturing industries Indus Indus Energy sector ENS Calculated Wholesale and retail trade Service sector Public service Households ENS Calculated Spec Spec

EXTS = External trade statistics ENS = Energy Statistics from the Danish Energy Agency Spec = Special case

The Danish Energy Accounts

4.7 Crude Oil Production Information on the production in both physical and monetary units is directly available from the Danish Energy Agency’s statistics on the Extraction of Oil and Gas.

Import and export The external trade statistics is the source for the export and import data in both physical quantities and values at basic prices.

Use Changes in inventories are available from the energy statistics in physical values and is valued using the unit price derived from the quantities and value of crude oil available for the economic activities. All crude oil is ascribed to the refineries on the Use and the special item called Corrections of Inventories is used to balance the supply and use of crude oil and thus absorbs all the differences.

Crude oil Source Quantity Monetary value Production ENS ENS Import EXTS EXTS Import duties Export EXTS EXTS Export bunkered EXTS EXTS Shrinkage and Transmission losses Changes in Inventory ENS Calculated Inventory corrections Calculated Calculated

Agriculture etc. Manufacturing industries Spec Spec Energy sector Wholesale and retail trade Service sector Public service Households

EXTS = External trade statistics ENS = Energy Statistics from the Danish Energy Agency

4.8 Refinery feedstock, LVN and Kerosene Energy account sheets for these three products are compiled using the same principles and data sources. Production is determined using the production statistics as the source, compiling both the physical and monetary values simultaneously.

External trade statistics provides the value for import and export in both physical and monetary quantities. Information on bunkering at basic prices is available from the balance of payments, while physical quantities are derived using the unit export price. Information on import customs are available from the National accounts statistics for the years made final, while for the preliminary years a previous year’s value is used.

The Danish Energy Accounts

The data source for the changes in inventories is the Danish Energy Agency’s energy statistics.

All the use of the refinery feedstock and LVN is ascribed to the industry 190000 Oil refineries industry and the item Corrections of Inventories is used for ensuring the balance between supply and use of the refinery feedstock. Data for the changes in inventories is available from the energy statistics. The unit price for valuation is derived from the quantity and value at basic prices of refinery feedstock available for the economic activities. This price is also used for the valuation of other items in the energy account sheet for the refinery feedstock and LVN respectively.

The use of kerosene is broken down by industries using energy statistics as the data source. The unit price derived from the total value of kerosene available for the economic activities and the corresponding total quantity in physical units is used for the compilation of the monetary values on the individual industry’s level.

LVN, Kerosene and Refinery feedstocks

LVN Kerosene and Refinery feedstocks

Source Quantity Monetary value Quantity Monetary value

Production Prod. Prod. Prod. Prod. Import EXTS EXTS EXTS EXTS Import duties EXTS EXTS Export EXTS EXTS EXTS EXTS Export bunkered EXTS EXTS EXTS EXTS Shrinkage and Transmission losses Changes in Inventory ENS Calculated ENS Calculated Inventory corrections Residual Calculated Residual Calculated

Agriculture etc. ENS Calculated ENS Calculated Manufacturing industries Spec Spec ENS Calculated Energy sector Wholesale and retail trade ENS Calculated ENS Calculated Service sector Public service ENS Calculated Households Spec Calculated ENS Calculated

EXTS = External trade statistics ENS = Energy Statistics from the Danish Energy Agency Spec = Special case Prod. = Production Statistics

The Danish Energy Accounts

4.9 Refinery gas Production of refinery gas as well as the use of the entire amount takes place in the industry 190000 Oil refinery etc. The source for the physical quantities is energy statistics. The monetary accounts are compiled simultaneously using the information on both quantities and values from the manufacturing industries’ census to derive the unit price. The price is then used to value the quantities in the physical accounts.

Refinery gas Source Quantity Monetary value Production ENS Calculated Import Import duties Export Export bunkered Shrinkage and Transmission losses Spec Changes in Inventory Inventory corrections

Agriculture etc. Manufacturing industries ENS Calculated Energy sector Wholesale and retail trade Service sector Public service Households

ENS = Energy Statistics from the Danish Energy Agency Spec = Special case Indus = Manufacturing Industries census

4.10 Aviation Gasoline and Jet petroleum Production for both energy products is determined using production statistics as the source. External statistics is the source for imports and exports in both physical and monetary values. Data on export bunkering of jet petroleum is obtained from the external trade statistics as well. Data on the custom duties levied on the imported jet petroleum is available from the National accounts statistics for the years made final. For the preliminary years a previous year’s value is used.

The unit price that is used for the valuation of all quantities, when compiling monetary accounts, is derived from the quantity and value of aviation gasoline available for economic activities.

Energy statistics provides information on the changes in inventories in physical units. The Use is broken down by industries using energy statistics as the source and the monetary values are compiled simultaneously using the above mentioned unit price. The supply and use of aviation gasoline is balanced using the item Corrections in inventories.

The Danish Energy Accounts

Aviation gasoline and Jet petroleum

Aviation gasoline Jet petroleum

Source Quantity Monetary value Quantity Monetary value Production Prod. Prod. Prod. Prod. Import EXTS EXTS EXTS EXTS Import duties Export EXTS EXTS EXTS EXTS Export bunkered Calculated EXTS Shrinkage and Transmission losses Spec Spec Changes in Inventory ENS Calculated ENS Calculated Inventory corrections Residual / Spec Residual / Calculated Residual / Spec Residual / Calculated

Agriculture etc. Manufacturing industries Energy sector Wholesale and retail trade Service sector Public service ENS Calculated ENS Calculated Households

EXTS = External trade statistics ENS = Energy Statistics from the Danish Energy Agency Spec = Special case Prod. = Production Statistics

4.11Bunkering of jet petroleum, diesel and fuel oil The balance of payments provides information on the companies’ expenses for fuel oil, diesel and jet petroleum abroad, which are the source of data for the monetary values at basic prices. The physical quantities are calculated by using unit prices for imports of the three energy commodities. The entire use of the bunkered jet petroleum and fuel oil is ascribed to the industries 510000 Air transport and 500000 Water transport respectively. The use of bunkered diesel is distributed among the relevant industries using the information from the balance of payments.

Bunkering. Fuel oil, Jet petroleum and Diesel

Source Quantity Monetary value

Production Import Calculated BoP Import duties Export Export bunkered Shrinkage and Transmission losses Changes in Inventory Inventory corrections

Agriculture etc. Manufacturing industries Energy sector Wholesale and retail trade Service sector Calculated BoP Public service Households

BoP = Balance of Payment

The Danish Energy Accounts

4.12 Fuel oil Production Production statistics is the sources for the data in physical and monetary values, which are compiled simultaneously. The values are checked against the data in physical quantities provided by the energy statistics and are adjusted accordingly in case of substantial deviations to ensure consistency between the energy accounts and energy statistics.

External trade Imports and exports are obtained from the external trade statistics. Export bunkering, which is included in energy statistics to ensure consistency with the residence principle, is obtained from the external trade statistics in monetary values at basic prices. Physical quantity is calculated using the relevant year’s unit price. Data on the custom duties is available from the National accounts statistics for the years made final. For the preliminary years a previous year’s value is used.

Use Changes in inventories are obtained from the energy statistics. Energy statistics also provides data for the quantities of fuel oil used in agriculture, fishery, energy sector and households, which can directly be used in the compilation of the physical energy account for fuel oil.

Manufacturing industries’ The census of the manufacturing industries is used for the breakdown of input of break down physical and fuel oil among the manufacturing industries. The missing years are estimated as a monetary accounts simple average of the previous and subsequent year. The information from the census for all years is then balanced to the totals provided by the energy statistics to be fully coherent with the energy statistics. The monetary account is compiled simultaneously using the data in monetary values provided by the census of manufacturing industries. Missing years are estimated using the previous year’s unit price and taking account of the development in the net price index for liquid fuels.

Distribution keys Information on the industrial companies’ reimbursement of energy taxes is used as

a source in the calculation of the use of fuel oil within parts of the commercial industries as well as the public services. For the rest of the commercial industries and service sector is distributed using the information from the employment statistics. The two distribution keys are used for the distribution of the totals provided by the energy statistics.

Balancing item The residual from equating Supply and Use is fully ascribed to the special balancing item Correction of special inventories in both physical and monetary units, which therefore acts as a balancing item.

The Danish Energy Accounts

Unit prices for In the case of the manufacturing industries, the individual unit prices are derived simultaneous compilation combining the physical and monetary values from the census of manufacturing of monetary account industries. Unit price derived from the simultaneous compilation of the production values in physical and monetary accounts is then used for the compilation of monetary values for the energy sector. The unit price derived from the export data is used for the valuation of quantities in the shipping transport industry. Agriculture, households and wholesale industries are valued using the unit price derived from the quantities and the corresponding value of the fuel oil available to the economic activities. The unit price for the commercial industries and service sector is derived as an average price of all the other industries and is then used as a balancing item.

Fuel oil Source Quantity Monetary value Production Prod. Prod. Import EXTS EXTS Import duties EXTS Export EXTS EXTS Export bunkered Calculated EXTS Shrinkage and Transmission losses Changes in Inventory ENS Calculated Inventory corrections Spec Spec

Agriculture etc. ENS Calculated Manufacturing industries Indus Calculated Energy sector ENS Calculated Wholesale and retail trade ENS/ Reimb. Calculated Service sector ENS/ Reimb. /Empl . Calculated Public service ENS/Employment Calculated Households ENS Calculated

EXTS = External trade statistics ENS = Energy Statistics from the Danish Energy Agency Spec = Special case Indus = Manufacturing Industries census Reimb. = reimbursement of energy taxes as a distribution key Prod. = Production statistics

4.13 Diesel and Gasoil Given that these two products have very similar qualities and can to the large extent be used for the same purposes, they are treated in the energy statistics, as well as in production statistics and external trade statistics as one product.

The combined energy In order to compile individual energy accounts for gasoil and diesel, the energy account sheet account sheet for both products combined is being compiled as a starting point. The sources for the data and distribution keys, as well as the methodology for compilation are exactly the same as for the fuel oil. The physical and monetary balance sheets are compiled simultaneously.

The only difference is that an extra category is inserted among the uses of gasoil, namely for the use for transport purposes. This information is available in physical units from energy statistics and the respective monetary value is compiled by

The Danish Energy Accounts

valuing the quantity using the information on the development of the unit price for diesel from price statistics.

From combined to After the combined energy account sheet is compiled and balanced, the share of the individual accounts energy product used for transport purposes is calculated in relation to the total quantity available for the economic activities. The share is then used for compiling the individual energy accounts for gasoil and diesel. All the supply and use categories are multiplied with the respective share for gasoil and diesel.

The breakdown by industries enters the individual account sheet for gasoil directly from the combined balance sheets.

The breakdown of the fuel used for transport purposes is broken down using the information on the distribution of the diesel fueled vehicles using the distribution key derived in the Danish road transport model. The unit price from the combined account sheet is used for the compilation of the monetary values.

Compilation method for gasoil and diesel is illustrated below in a schematic way.

Figure 2. Compilation of gasoil/diesel energy balances sheets

Balancing items The statistical difference between the supply and use in the individual energy balance sheets of these two commodities is assigned to the balancing item Correction of the changes in inventories. This solution for ensuring balancing is used in the compilation of both physical and monetary energy accounts.

The Danish Energy Accounts

Diesel and Gas oil

Diesel Gas oil

Source Quantity Monetary value Quantity Monetary value Production Prod. Prod. Prod. Prod. Import EXTS EXTS EXTS EXTS Import duties Export EXTS EXTS EXTS EXTS Export bunkered Calculated EXTS Calculated EXTS Shrinkage and Transmission losses Spec Spec Changes in Inventory ENS Calculated ENS Calculated Inventory corrections Spec Residual Spec Residual

Agriculture etc. ENS/ Reimb. Calculated ENS/ Reimb. Calculated Manufacturing industries Indus Reimb. /Employment Indus Indus Energy sector ENS Calculated ENS Calculated Wholesale and retail trade Reimb. Reimb. Reimb. Reimb. Service sector Reimb. Reimb. Reimb. Reimb. Public service ENS/Residual ENS/Residual Residual Residual Households ENS Calculated ENS Calculated

4.14 LPG and LPG for transport Energy account sheet for LPG is compiled using the same sources and methods as the energy account for fuel oil. The only difference is the distribution of the use of LPG in the construction industries. Energy statistics provides a specific total for the use of LPG by these industries, which is then distributed based on data on output from the Danish Supply and Use tables.

Another difference is the unit price used for the compilation of monetary accounts for LPG. Unit price derived from the physical and monetary values available for the economic activities is used for the valuation of all quantities, apart from the manufacturing industries. In the latter, information from the census of manufacturing industries is used.

LPG transport These two energy commodities are described in the energy statistics as the same energy commodity. In order to make the artificial split into two products, the same method is used as for the split of gasoil and diesel. The Danish model for road transport provides a specific distribution key for LPG transport. The physical quantities of LPG for transportation purposes are then broken down by industries using the aforementioned distribution key.

The Danish Energy Accounts

LPG and LPG for transport

LPG LPG for transport

Source Quantity Monetary value Quantity Monetary value Production Prod. Prod. ENS ENS Import EXTS EXTS EXTS EXTS Import duties EXTS Export EXTS EXTS EXTS EXTS Export bunkered EXTS Shrinkage and Transmission losses Spec Changes in Inventory ENS Calculated Inventory corrections Residual Spec Residual Spec

Agriculture etc. ENS Calculated ENS/RTM Calculated Manufacturing industries Indus Indus ENS/RTM Calculated Energy sector ENS Calculated ENS/RTM Calculated Wholesale and retail trade ENS/ Reimb. Reimb. ENS/RTM Calculated Service sector ENS/ Reimb. Reimb. ENS/RTM Calculated Public service Residual Residual ENS/RTM Calculated Households ENS Calculated ENS/RTM Calculated

4.15 Motor gasoline Three separate energy account sheets are being compiled for leaded, unleaded and colored motor gasoline. In the energy statistics no distinction is made and it is thus treated as one and the same product.

Leaded motor gasoline Leaded motor gasoline has only been used up until year 1994 and the energy account sheets are no longer being compiled but enter the overall energy accounts with the historical data for years 1966 to 1994.

Colored motor gasoline Data for the use of motor gasoline by industries is obtained from the energy statistics and is registered in the energy account sheet for the tax exempted colored motor gasoline. The total for the manufacturing industries obtained from the energy statistics is broken down by industries using the information from census for manufacturing industries. The monetary values are compiled simultaneously using values at basic prices provided by the census. For the years where no census information on monetary values is available, the value is estimated using previous year’s price and adjusting for the changes in the general price level using the net price index for motor gasoline. Production of the colored motor gasoline is an estimated figure and is calculated as a sum of all the usages.

Unleaded motor gasoline The use of motor gasoline by the households is ascribed to the household’s consumption category Liquid fuels for purposes other than transportation. This is

The Danish Energy Accounts assumed to be used for the operation of the mowers and other similar machinery used in housekeeping.

The total for the motor gasoline used for the transportation purposes is provided by the energy statistics as well and is broken down by industries and households using the distribution key for motor gasoline from the Danish Road Transport Model. (see chapter 5)

Data on the production of unleaded motor gasoline is obtained from the production statistics in both physical and monetary units. External trade statistics is the data source for import and export of motor gasoline in physical as well as monetary values. Energy statistics provides the physical quantity of the inventory. The unit price derived from the value and quantity of the motor gasoline available for the economic activities prior to accounting for changes and corrections in inventories is used for the compilation of the inventories’ monetary value. The same price is used for valuation of motor gasoline used by industries and households, in the compilation of the monetary account.

The aforementioned unit price together with the item Corrections of the inventories are used for balancing both the physical and monetary account. The price is adjusted to the level that is reasonable and the item corrections of the inventories absorb the rest of the difference between supply and use.

Motor gasoline and motor gasoline, colored

Motor gasoline Motor gasoline, colored

Source Quantity Monetary value Quantity Monetary value Production Prod. Prod. Calculated Calculated Import EXTS EXTS Import duties Export EXTS EXTS Export bunkered Shrinkage and Transmission losses Changes in Inventory ENS Calculated Inventory corrections Residual Residual

Agriculture etc. ENS/RTM Calculated ENS Calculated Manufacturing industries ENS/RTM Calculated Indus Indus Energy sector ENS/RTM Calculated ENS Calculated Wholesale and retail trade ENS/RTM Calculated ENS Calculated Service sector ENS/RTM Calculated ENS Calculated Public service ENS/RTM Calculated ENS Calculated Households ENS/RTM Calculated ENS Calculated

EXTS = External trade statistics ENS = Energy Statistics from the Danish Energy Agency Indus = Manufacturing Industries census RTM = Road Transport Model Prod. = Production statistics

The Danish Energy Accounts

4.16 District heat Production Three industries are involved in the production of district heat. Data for the production that takes place in the industry 383900 Waste management and materials recovery , originates from the census of energy producer covering all power plants supplying electricity and district heat to the grid. The energy producers’ census is obtained from the Danish Energy Agency and the information is available in both physical and monetary values. Production of district heat by the industry 350030 Steam and hot water supply is available from the energy statistics. Data for the production in the industry 350010 Production and distribution of electricity is available from energy statistics as well and the value is adjusted by deducing the production in the two other industries. Monetary values are obtained from either the census of energy producers or from the Production statistics that is available internally in the Statistics Denmark. The preliminary years for which data is not available, at the time of the compilation of the energy accounts, are estimated using the previous year's value and accounting for the development in the production quantities as well as the net price index for the district heat.

Use In the physical account the item Shrinkages and Transmission losses is available from the energy statistics. The value of the district heat produced is also what is available for the economic activities and is distributed in the following way. The census for the manufacturing industries is the source of data for the breakdown of input of district heat in the manufacturing industries. The same methodology as earlier described is used for balancing the physical values to the total provided by the energy statistics. The monetary values for the years missing are estimated by using the previous year's price to value the quantity and adjusting for the changes is the net price index of district heat.

Use among the remaining Physical quantities for the input of district heat for the agriculture, energy sector, industries service industries etc. and households, totals for which are available from the energy statistics are distributed using employment statistics.

Price statistics provides unit prices for district heat used as input in agriculture. For the compilation of the monetary account for district heat, an average price for the industries other than manufacturing industries is calculated. This average price is then used as a starting point to derive a unit price for the valuation of the quantity of district heat used by the households. This is done by multiplying the average price for the remaining industries with a factor that ensures a comprehensible development in the unit price on the year to year basis. The final step in the compilation is the estimation of the unit price for the industries other than manufacturing. This is done by multiplying the average price with a factor that

The Danish Energy Accounts

ensures the balancing of the monetary account for the district heat. It is verified that the estimated unit price has a plausible development over time.

Balancing items Any resulting differences between the supply and use of district heat in physical units are balanced by letting the item Shrinkages and Transmission losses absorb it.

The unit prices for industries other than manufacturing that are used for the compilation of the monetary values act as a balancing item for the monetary account for district heat.

District heat Source Quantity Monetary value Production ENS ENS/Prod. Import duties Export Export bunkered Shrinkage and Transmission losses ENS Changes in Inventory Inventory corrections

Agriculture etc. ENS Calculated Manufacturing industries Indus Calculated Energy sector ENS/ Employment Employment Wholesale and retail trade ENS/Calculated Calculated Service sector ENS/Employment Calculated Public service ENS/Employment Calculated Households ENS Calculated

ENS = Energy Statistics from the Danish Energy Agency Indus = Manufacturing Industries census Prod. = Production Statistics Reimb. = reimbursement of energy taxes as a distribution key

4.17 Gas works gas Production Physical quantities for the production of gas works gas is obtained from the energy statistics. The monetary values are provided by production statistics. The preliminary year is estimated taking the previous year as a starting point and using the development in both production and the net price index for gas for the adjustments.

Manufacturing industries’ The census of the manufacturing industries is used for the breakdown of input of breakdown physical and fuel oil among the manufacturing industries. The methodology is generally the monetary accounts same as for other energy products. 1 Missing years for the monetary values are estimated using the previous year’s unit price and taking account of the development in the net price index for gas.

1 See eventually the description of method for Fuel oil.

The Danish Energy Accounts

The totals for the service sector, households and private sector in physical units is obtained from the energy statistics and is distributed among the relevant industries using distribution keys based on the knowledge regarding which particular industries use gas works gas. The monetary values for these industries are derived by distributing the difference between the value of the produced gas works gas and the value of the total gas works gas used by the manufacturing industries, using the same proportions for distribution as in the case of the physical account.

Gas works gas Source Quantity Monetary value Production ENS Prod./Calculated Import EXTS EXTS Import duties Export Export bunkered Shrinkage and Transmission losses Changes in Inventory Inventory corrections

Agriculture etc. Manufacturing industries Indus Indus Energy sector Wholesale and retail trade Service sector ENS/calculated Residual/ Calculated Public service ENS/ Employment Residual/ Calculated Households ENS Residual/ Calculated

EXTS = External trade statistics ENS = Energy Statistics from the Danish Energy Agency Indus = Manufacturing Industries census Prod. = Production Statistics

4.18 Electricity Production Data source for the production of electricity in physical quantities is the census of energy producers that provides information on all power plants supplying electricity to the grid. The data for the quantity of electricity produced using waste materials is available from the census in both physical and monetary values. It is ascribed to the production of electricity in the industry 383900 Waste management and materials recovery. The rest of the net production of electricity is ascribed to the industry 350010 Production and distribution of electricity. Monetary values at basic prices for production of electricity are available from the production statistics. The value is adjusted by deducing the subsidies given to the electricity producers.

Import and export etc. External trade statistics is used as the data source for import and export of electricity.

Energy statistics provides the physical quantities for the Shrinkage and transmission losses of electricity.

The Danish Energy Accounts

Breakdown of input by The Danish Energy Association provides a detailed statistics for the household’s industries consumption of electricity as well as detailed prices paid by the households depending on the scope of consumption. This information is used for the compilation of physical and monetary values for the households. Furthermore the same source is used for the compilation of the use of electricity for the industries relevant for the interurban and suburban rail transport and support activities for transportation.

The census for the use of energy by manufacturing industries is used for the breakdown of electricity use among the manufacturing industries. The usual methodology for the estimation of the missing years is used and the values are balanced to the energy statistics totals. The monetary value for the missing year is estimated using the previous year’s price and adjusting for the development in the net price index for electricity.

The physical quantities for the use of electricity by the energy sector are compiled using the information on the industrial companies’ reimbursement of energy taxes directly.

A variety of distribution keys is used for the breakdown of the use of electricity by the remaining industries. Where available, information from the reimbursement of energy taxes is used for the distribution of the totals provided by the energy statistics. For the remaining cases the totals are distributed using the information on employment.

Average unit price The average unit price for the industries other than manufacturing and households is used for the valuation of all the physical quantities in agriculture, energy sector and service sector, with the only exception of the rail transport related industries.

This average price serves as a balancing item to ensure that the monetary energy account for electricity is balanced. It is however ensured that the estimated price is plausible and has a reasonable development on the annual basis.

Balancing procedure In order to balance the physical energy account for electricity, the resulting difference is distributed among the manufacturing industry using weighed distribution.

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Electricity

Source Quantity Monetary value Production ENS Prod. Import ENS EXTS Import duties Export ENS EXTS Export bunkered Shrinkage and Transmission losses ENS Changes in Inventory Inventory corrections

Agriculture etc. ENS/ Reimb. Calculated Manufacturing industries Indus Indus Energy sector Reimb. Calculated Wholesale and retail trade ENS Calculated Service sector ENS/ Reimb. /EmplElstat Reimb. /Elstat Public service Employment Employment Households Elstat Calculated

EXTS = External trade statistics ENS = Energy Statistics from the Danish Energy Agency Indus = Manufacturing Industries census Prod. = Production Statistics Elstat=Electricity sttistics from the Danish Energy Association. Reimb. = reimbursement of energy taxes as a distribution key

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5.Road Transport Model

The central vehicle registry The central vehicle registry of the Danish tax authority provides the detailed information regarding the amount, type and age of vehicles owned by the different industries and households. The 2 million records that the system consists of groups the vehicles into 14 types categories, provides information on 20 use purposes, categorizes it in accordance to weight and provides, among other things, information on the precise age of the vehicle as well as the type of fuel the vehicle in question operates on.

The information used in energy accounts is more aggregated and consists of the following 8 vehicle categories and 20 intended use-purposes. See table 3.

Table 3.

Types of vehicle Purposes Types of fuel

1 passenger car 01 private driving Gasoline 2 large passenger car 02 taxi transportation Diesel 3 delivery van 03 transport of patients Gas 4 truck 04 ambulance transportation Electricity 5 motorcycle 05 bus on scheduled service 6 tractor 06 hearse driving 7 moped 45 07 crew/equipment transportation 8 moped 30 08 fire extinguishing/emergency transportation 09 special use 10 residence 11 busses for private driving 12 bus transportation 13 freight transportation 14 tractive force for semitrailer 15 freight transportation (50% turnover tax) 16 freight transportation in business 17 freight transportation, private/ business 18 freight transportation for private use 19 bus on scheduled service (registered) 20 forest ry , agriculture, horticulture (approved)

User versus owner The distinction between the owner and the user of the vehicle is important. For the compilation of energy accounts, it is the information on which industries use the vehicle in question that are the starting point for the distribution of fuel used for transportation purposes. One of the cases where the distinction becomes important is the leasing cars. Information available from the Danish central vehicle registry, is used to identify leased cars and assign them to the industries that actually use them.

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Theoretical use of fuel - The information regarding the amount of vehicles in each industry is combined distribution key with the road statistics that provides the totals for the amount of kilometers driven by the different types of vehicles. This information is used for the derivation of the theoretical average amount of km driven by a certain type of vehicle.

An average Total amount of amount of km km driven by all Amount of cars of driven by a certain = vehicles of certain ∕ each type type of vehicle type in a given annually year

The theoretical amount of km driven by passenger cars is assumed to be correlated with the age of the car. Assumptions are therefore made regarding the adjustments necessary for the estimated average amount of driven km depending on the age of the vehicle. The estimated amount of driven km is multiplied by an assumed factor to take the age into account. The assumed factors are presented in the table below and are fuel type specific. Cars that are more than 100 years old are assumed to be collector cars that rarely, if at all, are used and thus their average amount of km driven on the annual basis is assumed to be zero.

Adjustment factors for the estimated amount of km.

Factor for gasoline Factor for diesel

Passenger cars for private use 0 ≤ age < 8 1.25 1.40 7 < age < 15 1.00 1.20 14 < age < 25 0.50 0.55 24 < age < 35 0.10 0.15 34 < age < 50 0.05 0.05 age < 49 0.00 0.00

All other types of vehicles used for purposes other than private use 24 < age < 50 0.25 0.25 age > 49 0.00 0.00

Energy efficiency The transport model based on the information from the Central Vehicle Registry has information on the energy efficiency of a certain vehicle type. This efficiency data is then generalized to ensure that it covers all the vehicles. For cases where no energy efficiency information is available, some generalizing assumptions are made. In particular, energy efficiency of a similar type of vehicle is adopted. Furthermore assumptions are made regarding efficiency of the new and old cars. The older the car of the same type, the less efficient it is assumed to be.

At the moment energy efficiency information is only available for the passenger cars. Vehicle of each type is ascribed an efficiency factor taking the efficiency factor for the passenger cars as a starting point and applying an assumption regarding how much more or less efficient another type of vehicle is compared to a passenger

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car. The following table shows the assumptions for the efficiency factors used in the Danish Road Transport Model for gasoline and diesel. It is assumed that no adjustments are needed for the efficiency of other fuel types.

Energy efficiency

Type of Fuel Type of car Adjustment factor Explanatory text

Gasoline Large passenger cars (busses) 0.85 40 percent less efficient Delivery vans 0.70 30 percent less efficient Trucks 0.15 85 percent less efficient Motor cycles 1.50 50 percent more efficient Tractors 0.25 75 percent less efficient

Diesel Large passenger cars (busses) 0.95 5 percent less efficient Delivery vans 0.95 5 percent less efficient Trucks 0.95 5 percent less efficient Motor cycles 1.00 equally efficient Tractors 1.00 equally efficient

Theoretical fuel The theoretical average amount of km driven by a certain type of vehicle is used consumption- distribution together with the information on energy efficiency to determine the theoretical use key of fuel.

A theoretical An average consumption of amount of km Energy efficiency of fuel by a vehicle of = driven by a vehicle ∕ the vehicle of a certain type and of certain type particular type and age annually age

The theoretical consumption of fuel is subsequently aggregated for the 117 industries and households and a distribution key specific for a given fuel type is derived.

Application in the energy The fuel specific distribution keys for gasoline, diesel and LPG are then used to accounts distribute the totals for the physical amounts of fuel as provided by the energy statistics.

The break down by industries of the bio-diesel used for road transport is assumed to follow the same distribution as diesel. The distribution key for motor gasoline is used for the break-down of the use of bio-ethanol for the purposes of road transportation.

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6. Quality assessment of the methods used and analyses of the time series

6.1 General Quality Assessment Physical accounts- best The data that is used for the compilation of the physical accounts is for the most available data part obtained from the Danish Energy Agency. The agency is the responsible authority for the reporting of annual statistics on energy supply and consumption of fuels to the International Energy Agency, Eurostat and United Nations. The data has undergone a broad range of checks with respect to the quality and accuracy. Since the data for the Danish energy accounts is either directly obtained from the energy agency, as is the case for energy sector, or is balanced to the totals provided by the energy statistics, it is expected to ensure a high quality of data measured in physical units.

The overall accuracy The overall accuracy can be regarded as good as far as the information on overall supply and use of energy products is concerned. Generally the uncertainty is bigger when it comes to information on the energy use of specific energy products by the individual industries. For some industries observations of the energy use are available through census, while for others the information on energy use is based on estimations. In the latter case the accuracy is generally lower.

6.2 Various checks

Internal consistency checks There are a number of checks made to ensure the internal consistency of the energy accounts. For the two years that are being compiled, the percentage annual change of all quantities, values and unit prices is being calculated, in order to verify that the changes lie within reasonable boundaries.

The checks are also being made to ensure that supply is equal use for all years in the time series for all energy commodities individually and for the total supply and use of energy. It is furthermore verified that quantities and values have the same sign and that all the monetary values have corresponding physical quantities.

It is also validated that for all the industries the market price is a sum of all the other monetary values, i.e. that the following identity holds.

Market prices = Basic prices + wholesale trade margins + retail trade margins + Environmental taxes + VAT

The balances for natural gas undergo further checks to ensure consistency and correct relation between the three individual energy balances sheets, the commodity is split into.

The Danish Energy Accounts

Analyses of prices Unit prices are checked at several stages in the compilation process. After physical accounts in specific units as well as monetary accounts at basic and market prices have been compiled, a time series for prices are derived for all the balancing items as well as for all the industries and private consumption categories. It allows detecting major inexplicable deviations in the development of prices and ensuring a sensible development of unit prices down to the individual industry level.

Furthermore, the estimated market unit prices are compared to the available price statistics for the energy commodities such as electricity, oil, gasoline, diesel, etc. to ensure the prices used for the compilation of the monetary accounts make sense when compared to the observed prices.

The development in the resulting basic and market unit prices is for each energy product compared to the Net Price Index and Consumer Price Index respectively, to ensure their development is in accordance with what the indices show for the relevant types of energy.

Value added etc. Among many other checks that are done, the value added for industries such as oil refineries and energy sector industries, where energy product account for a large proportion of both output and input, is evaluated to ensure that the energy accounts relevant for the industry in question have been compiled comprehensibly. The contribution to the value added from the energy products should not change too much from year to year.

External consistency A variety of sources are used for the compilation of energy accounts. This serves as checks an all-round check of the quality of the statistics. For example, data used for the import and export items is obtained from the external trade statistics. This is done to ensure that the energy data that is subsequently used in the Danish National Accounts is consistent with the data on foreign trade published by Statistics Denmark. At the same time, data for import and export of energy commodities is also available from the energy statistics, which serves as a point of reference to detect substantial deviations. In the same way data from for example production statistics is verified against the data on production provided by the energy statistics.

Verification of external consistency with external trade statistics, production statistics, balance of payments and tax revenues is part of the quality control in the process of compilation of the energy accounts.

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Other logical checks In order to be in line with what you could refer to as the physical world, we conduct a few other checks as well. First of all, we estimate the conversion losses for all the energy supply industries. The relationship between output and input is expected to be stable (with an upward trend, since energy efficiency is expected to be improved) and cannot be more than one. There will always leave less energy from the power plant, e.g. in the form of electricity, than what was initially used to produce it , e.g. inputs like coal and natural gas.

The same check is also conducted for the refineries, where the output of oil products is being compared to the input of crude oil and refinery feedstock.

Development in the Net Development in the Net Energy Consumption is used as a general indicator of Energy Consumption whether the development of energy consumption in the resulting energy accounts is plausible.

Directly used in the Danish The monetary energy accounts are used directly in the Danish Energy Accounts. National Accounts This serves as a supplementary check of energy data in monetary units as the energy data is being assessed in relation to all the other 2350 products and services, which are comprised by the detailed Danish Supply and Use Tables (SUT). An assessment is made regarding how much the energy products account for compared to all the other products and services in the economy and whether it feeds in to create a plausible picture of the overall economy. What is meant by that is that if the energy accounts tend to overestimate the energy part of the economy, then clearly, it means that there are less room for other products and services. This is detected when compiling the SUT of the national accounts. Such use of the energy accounts is thus a strong measure of the overall quality of the energy accounts and energy statistics in general. It is furthermore checked whether the development in the energy data follows the general development trends in the economy.

The Danish Energy Accounts

7. References.

Statistics Denmark (2010): The Industries’ consumption of energy, Manufacturing industries 2009 (Statistical News from Statistics Denmark no. 557, 2010). Publication in Danish.

Statistics Denmark (2011): Introduction of NACE, rev. 2in the Danish Energy Accounts (European Commission, Eurostat. Grant agreement no. 50304.2009.001-2009.248).

Danish Energy Agency: Oil and Gas Production in Denmark Available at: http://www.ens.dk/en/info/publications

The Danish Energy Accounts

8. Appendix.

8.1 Revisions

Table 8.1 Major revisions of the energy accounts

Unit Energy Product Old product Comment Tonnes _1 Crude Oil Crude Oil Tonnes _2 Refinery fee dstocks Refinery feedstocks Tonnes _3 Refinery gas Refinery gas Tonnes _4 LPG LPG Tonnes _5 LPG_transport LPG (autogas) /other gasses Tonnes _6 LVN LVN Tonnes _7 Motor gasoline, colored Motor gasoline, colored Tonnes _8 Motor gasoline, unleaded Motor gasoline, unleaded Tonnes _9 Motor gasoline, leaded Motor gasoline, leaded Tonnes 10 JP4 JP4 Tonnes 11 Kerosene Kerosene Tonnes 12 Aviation gasoline Aviation gasoline Tonnes 13 Jet petroleum JP1 Tonnes 14 Jet petroleum bunkered abroad New energy commodity in matrix format Tonnes 15 Gasoil Gasoil Tonnes 16 Diesel Autodiesel Tonnes 17 Diesel bunkered abroad New energy commodity in matrix format Tonnes 18 Fuel oil Fuel oil Tonnes 19 Fuel oil bunkered abroad New energy commodity in matrix format Tonnes 20 Waste oil Waste oil Tonnes 21 Petroleum coke Petroleum coke Tonnes 22 Orimulsion Orimulsion Natural Gas 1000 m3 23 Natural gas 1 Natural gas 1 1000 m3 24 Natural gas 2 Natural gas 3 1000 m3 25 Natural gas 3 Natural gas 2 Coal and coke Tonnes 26 Coal Tonnes 27 Coke Tonnes 28 Brown coal briquettes Brown coal briquettes Waste Tonnes 29 Waste Waste The product is now split up. Only physical accounts, except of SO2 tax Renewable energy Tonnes 30 Waste, renewable Waste The product is now split up. Only physical accounts, except of SO2 tax TJ 31 Solar power New product. Only physical accounts TJ 32 Solar heat New product. Only physical accounts GWh 32 Wind power Wind power Only physical accounts GWh 33 Hydro power Hydro power Only physical accounts TJ 34 Geothermal New product. Only physical accounts Tonnes 35 Straw Straw NrNr registered in 2004. Before a part of V271300 1000 m3 36 Firewood Firewood New product, before part of the wood waste Tonnes 37 Wood chips Wood waste New product, before part of the wood waste Tonnes 38 Wood pellets Wood waste Nyt NrNr. Before a part of af V440101 Tonnes 39 Wood waste Wood waste Only physical accounts 1000 m3 40 Biogas Biogas NrNr registered in 2009 Tonnes 41 Biodiesel New product. Only physical accounts. Published as one product bio oil. Tonnes 42 Bioethanol New product. Only physical accounts. Published as one product bio oil. Tonnes 43 Fish oil New product. Only physical accounts. Published as one product bio oil. TJ 44 Heat pumps New product. Only physical accounts Converted types of energy Gwh 45 Electricity Electricity TJ 46 District heat District heat 1000 m3 47 Gas works gas Gas works gas

The following was removed from the old system Marine diesel, Distillate fuel oil, other coal, Coke Brown coal

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Table 8.2 Revision on energy consumption, in common units.

1995 2000 2005 2006 2007 2008 2009 2010 2011

TJ Industries and Households After revision 1.609.722 1.617.953 1.799.007 2.026.041 1.979.575 1.933.357 1.854.521 1.862.750 1.834.308 Before revision 1.584.906 1.606.917 1.784.925 2.005.799 2.053.949 1.999.148 1.872.590 1.861.671 1.808.773 Scope of the revision, total 24.816 11.036 14.082 20.241 -74.374 -65.791 -18.070 1.079 25.535

Scope of the revision, Households 6.357 13.850 3.514 6.411 7.228 16.208 17.798 23.315 28.427 Scope of the revision, Industries 18.458 2.814 10.568 13.830 81.602 81.998 35.868 22.236 2.892

“Scope of the revision” is calculated as revised data minus not revised data

Table 8.3 Revision on energy consumption, by industry.

1995 2000 2005 2006 2007 2008 2009 2010 2011

Scope of the revision, for industries 18.458 -2.814 10.568 13.830 -81.602 -81.998 -35.868 -22.236 -2.892

A Agriculture, forestry and fishing -5.528 -5.117 -8.885 -8.024 -9.787 -6.802 -4.781 -3.237 -1.525 B Mining and quarrying -611 -58 480 443 14 363 570 576 84 C Manufacturing 18.542 -14.442 -4.298 -784 -6.393 3.985 128 4.603 26.507 D_E Utility services 6.832 18.936 14.135 13.023 9.800 2.033 1.142 2.482 -12 Production and distribution of electricity 57.043 77.727 73.752 70.538 64.815 46.347 47.892 56.760 45.868 Manufacture and distribution of gas 1.176 688 561 506 463 552 573 613 547 Steam and hot water supply 64.487 78.774 83.867 82.819 81.140 71.326 71.878 79.080 73.264 Water collection, purification and supply 51 66 68 43 22 24 28 8 302 Sewerage 798 184 538 676 483 392 276 261 116 Waste management and materials recovery 16.303 20.553 24.340 25.176 26.128 27.981 26.005 25.684 27.744 F Construction 467 1.782 3.570 2.969 4.203 1.117 989 1.972 3.687 G_I Trade and transport etc. -1.307 904 6.939 8.436 -79.112 -78.868 -31.557 -25.528 -29.459 G Wholesale and retail trade 1.008 838 357 1.047 429 3.418 3.121 2.684 1.396 H Transportation 347 2.824 8.055 10.083 78.206 74.948 27.958 22.436 28.624 I Accommodation and food service activities 647 1.082 759 600 477 502 478 408 561 J Information and communication -646 -1.131 -1.449 -1.581 -1.912 -1.921 -2.001 -2.024 128 K Financial and insurance -267 -539 -295 -196 -41 -165 -130 -279 -225 LA Real estate activities and renting of non-residential buildings 294 271 769 882 978 479 457 735 510 LB Dwellings 106 182 188 118 -34 7 154 149 98 M_N Other business services -772 -544 -432 -371 267 849 824 856 -86 O_Q Public administration, education and health 1.808 -2.185 260 -771 691 -2.489 -1.229 -2.011 -2.093 R_S Arts, entertainment and other services -462 -875 -412 -313 -273 -587 -434 -529 -506

H Of which: Bunkering by Danish operated planes abroad 127 885 1.298 196 2 21 H Of which: Bunkering by Danish operated ships abroad 1 1.499 430 864 84.339 80.578 43.744 40.325 41.414 H Of which: Bunkering by Danish operated vehicles abroad 6.536 6.155 6.260 7.953 20.251 24.300 26.224

Note: Bunkering by Danish operated vehicles abroad is a new item.

The Danish Energy Accounts

Table 8.4 Revisions by industry and energy type. 2010.

Crude oil Coal and Oil products Natural Gas 1 Renewable Electricity District heat and Ref. Coke energy 2 feedstocks TJ Production 9.685 26.074 118 9.445 Imports 470 4.552 8.953 3 3.958 2 Total Supply (=Total Use) -9.215 -4.552 17.120 122 13.403 1 - Exports 5.900 628 25.968 49 3.213 2 Changes in inventories 3.731 3.994 2.193 4.837 356 Shrinkage and transmission losses 3.308 1.123 3.038 4.695 1.000 172 Total industries and households -6.656 -63 -3.619 -301 11.547 -1 171 Households 12.527 1 10.762 26 Total industries -6.656 -62 -16.146 -300 785 -26 171 A Agriculture, forestry and fishing - - -3.658 - 450 -30 - B Mining and quarrying - -1 329 -118 336 29 1 C Manufacturing -6.656 -61 9.007 -3.726 2.952 2.858 229 CA Food products, beverages and tobacco 20 129 2.098 429 819 55 CB Textiles and leather products 133 31 52 55 5 CC Wood and paper products and printing 18 358 645 259 21 CD Oil refinery etc. 6.656 8.922 11 CE Chemicals 14 442 75 287 6 CF Pharmaceuticals 24 66 69 154 32 CG Plastic, glass and concrete 43 31 296 275 442 10 CH Basic metals and fabr. metal products 336 168 258 295 28 CI Electronic components 52 49 138 49 6 CJ Electrical equipment 22 16 41 45 6 CK Machinery 59 94 503 243 34 CL Transport equipment 1 30 82 74 72 5 CM Furniture and other manufacturing etc. 35 27 393 148 20 D-E Utility services - - -109 6.152 -3.215 -186 -161 D Electricity, gas, steam and air cond. 45 6.345 29.323 E Water supply, sewerage and waste man. 153 194 26.108 186 161 F Construction - - 1.430 - 26 516 - G-I Trade and transport etc. - - -23.928 -758 70 -1.190 279 G Wholesale and retail trade 1.886 477 51 702 329 H Transportation 22.091 72 16 275 13 I Accommodation and food service act. 49 209 3 214 36 J Information and communication - - -446 -133 8 -1.414 -39 K Financial and insurance - - 1 -85 3 -176 -22 LA Real estate activities - - 462 -19 3 267 22 LB Dwellings - - 167 -81 1 239 -178 M-N Other business services - - 515 -352 18 918 -243 M Knowledge based services 202 110 13 655 130 N Travel agents, cleaning, other services 313 242 6 262 374 O-Q Public adm., education and health - - -25 -1.020 110 -1.270 195 O Public adm.n, defence and social security 783 190 31 310 157 P Education 161 519 41 906 393 Q Human health and social work 648 311 37 55 745 R-S Arts, entertainment and other services - - 110 -160 22 -587 87 R Arts, entertainm. and recreation activities 11 152 19 368 19 SA Other service activities 120 8 3 219 106 SB Households as employers

H Of which: Bunkering by Danish op. planes abroad 11.065 H Of which: Bunkering by Danish op. ships abroad 353 H Of which: Bunkering by Danish op. vehicles abroad 603

1 Natural gas 1,2 and 3 combined. Includes Gas Work Gas. Note. The Danish opererated ships, planes and vehicles bunkering of oil products 2 Includes nonbiodegradable Waste abroad (fuel oil, JP1 and Diesel) is included in the Supply as imports and as Use as input in the industry Transportation. Note. See table 8.13 for classification of Energy Groups

The Danish Energy Accounts

8.2 Compilation system

Table 8.5 Natural gas 2

Source Quantity Unit price Basic price Quantity Unit price Basic price

Quantity Value 1000 Nm3 DKK/1000 Nm3 1000 DKK Check year to year change

0100 Production 350020 Manufacture and distribution of gas Spec Spec 3,135,962 1,593 4,996,510 14.6 38.9 18.6 0700 Import 0700 Total import 0 0 Import 0900 Import duties 0900 Import duties Total supply 3,135,962 1,593 4,996,510 14.6 38.9 18.6 6000 Export 6000 Total export 2,829,944 1,595 4,513,237 4.5 41.4 35.1 Export EXTS EXTS 2,829,944 1,595 4,513,237 4.5 41.4 35.1 Export – bunkered Danish economic activities 306,018 1,579 483,273 56.8 28.5 44.5 8000 Transmission loss 8000 Transmission losses Total Danish economic activities 306,018 1,579 483,273 56.8 28.5 44.5 Total changes in inventories -187,077 1,620 -303,121 228.7 0.0 228.7 5263 Changes in Inventories 5263 Changes in Inventories ENS Calculated 187,077 1,620 303,121 228.7 0.0 228.7 5264 Inv. Corrections 5264 Inventories corrections Used in Danish economic activities 493,095 1,595 786,395 12.5 41.4 23.8

2000 Input 010000 Agriculture and horticulture 2000 Input 020000 Forestry

…… …… …… …… 2000 Input 350010 Production and distribution of electricity ENS Calculated 479,186 1,595 764,214 2000 Input 350020 Manufacture and distribution of gas ENS Calculated 13,908 1,595 22,181 2000 Input 350030 Steam and hot water supply 2000 Input 360000 Water collection, purification and supply

…… …… …… …… 2000 Input 410009 Construction of new buildings 2000 Input 420000 Civil engeneering

…… …… …… …… 2000 Input 970000 households as empl. of dom. personnel

…… …… …… …… 3110 Private consumption 4510 Households – Electricity 3110 Private consumption 4520 Households – Gas 3110 Private consumption 4530 Households – Liquid fuel 3110 Private consumption 4545 Households – Hot water, steam etc. 3110 Private consumption 7220 Households – Fuels and lubricants

Supply – Use check 0 0 OK OK ENS = Energy Statistics from the Danish Energy Agency Spec = Special case

The Danish Energy Accounts

8.3 Results

Table 8.6 Physical energy accounts, specific units. 2012*

Crude oil Coal and Oil Natural Natural Renewable Electricity District heat and Ref. Coke products Gas, North Gas, Con energy 2 feedstocks Sea and sumption Import and Exp.1 1.000 tonnes mio. Nm3 TJ GWh TJ Production etc...... 10 000 8 415 5 571 5 725 167 620 29 227 135 318 Imports ...... 3 226 4 047 18 167 831 48 181 15 920 Total Supply (=Total Use) ...... 13 227 4 047 26 582 6 402 5 725 215 801 45 147 135 318 Exports ...... 5 920 12 6 725 2 830 4 367 10 706 Change in inventory ...... 1 138 368 1 749 174 646 Shrinkage and Transmission losses ..... 70 4 9 118 2 176 26 936 Industries and households total ...... 8 445 4 402 18 108 6 332 3 065 201 670 32 265 108 382 Households ...... 1 2 139 710 47 075 10 026 69 476 Industries total ...... 8 445 4 401 15 969 6 332 2 354 154 595 22 239 38 906 A Agriculture, forestry and fishing ...... 48 539 39 2 861 1 847 1 585 B Mining and quarrying ...... 4 23 633 17 1 410 100 22 C Manufacturing ...... 8 445 142 990 684 8 771 7 798 5 182 CA Food products, beverages and tobacco . 48 102 270 587 2 159 1 425 CB Textiles and leather products ...... 3 7 62 111 55 CC Wood and paper products and printing . 13 44 3 152 520 334 CD Oil refinery etc...... 8 445 467 1 298 559 CE Chemicals ...... 14 11 95 177 908 666 CF Pharmaceuticals ...... 13 1 23 74 401 360 CG Plastic, glass and concrete ...... 67 297 130 1 877 1 212 218 CH Basic metals and fabr. metal products . . 34 62 303 855 370 CI Electronic components ...... 2 5 77 110 150 CJ Electrical equipment ...... 3 6 46 110 69 CK Machinery ...... 32 29 588 670 547 CL Transport equipment ...... 3 6 78 89 122 CM Furniture and other manufacturing etc. . 22 8 1 750 356 305 D-E Utility services ...... 4 207 171 5 699 1 421 136 420 1 570 1 634 D Electricity, gas and steam ...... 4 207 132 5 699 1 412 109 281 596 E Water, sewerage and waste ...... 38 9 27 139 974 1 634 F Construction ...... 392 14 875 374 G-I Trade and transport etc...... 13 452 68 2 380 5 606 11 327 G Wholesale and retail trade ...... 278 48 729 3 430 7 898 H Transportation ...... 13 159 4 1 608 1 294 734 I Accommodation, food service ...... 15 16 43 882 2 695 J Information and communication ...... 24 9 64 1 102 1 528 K Financial and insurance ...... 16 5 34 192 928 LA Real estate activities ...... 27 2 82 165 344 LB Dwellings ...... 10 2 31 9 373 M-N Other business services ...... 106 19 305 489 3 322 M Knowledge based services ...... 43 10 119 352 1 812 N Travel agents and other op. services . . . . 63 9 186 138 1 510 O-Q Public adm., education and health ..... 183 62 1 260 2 429 10 500 O Public adm., defence and social security . 123 9 381 326 1 425 P Education ...... 30 24 355 952 4 077 Q Human health and social work ...... 30 29 524 1 151 4 998 R-S Arts, entertainment and other services . 36 12 104 556 2 162 R Arts, entertain. and recreation activities . . 16 10 50 384 1 678 SA Other service activities ...... 20 3 54 172 483 SB Households as employers ...... H Of which Danish ships bunkering abroad 11 065 H Of which Danish planes bunkering abroad 353 H Of which Danish vehicles bunkering abroad 603

1 Includes Gas Work Gas Note. The Danish opererated ships, planes and vehicles bunkering of oil products 2 Includes nonbiodegradable Waste abroad (fuel oil, JP1 and Diesel) is included in the Supply as imports and as Use as input in the industry Transportation. Note. See table 8.13 for classification of Energy Groups

The Danish Energy Accounts

Table 8.7 Physical energy accounts, common units. 2012*

Crude oil Coal and Oil Natural Natural Renewable Electricity District heat and Ref. Coke products Gas, North Gas, Cons energy 2 feedstocks Sea and umption Import and Exp. 1

TJ Production etc...... 430 015 363 791 220 334 225 948 167 620 105 216 135 318 Imports ...... 138 709 98 157 748 289 32 853 48 181 57 313 Total Supply (=Total Use) ...... 568 724 98 157 1 112 080 253 187 225 948 215 801 162 529 135 318 Exports ...... 254 542 288 283 163 111 924 4 367 38 542 Change in inventory ...... 48 946 8 903 76 165 6 881 646 Shrinkage and Transmission losses ..... 2 769 141 9 118 7 833 26 936 Industries and households total ...... 363 127 106 772 752 752 250 418 120 765 201 670 116 154 108 382 Households ...... 24 92 507 27 714 47 075 36 093 69 476 Industries total ...... 363 127 106 748 660 246 250 418 93 051 154 595 80 060 38 906 A Agriculture, forestry and fishing ...... 1 175 23 026 1 546 2 861 6 651 1 585 B Mining and quarrying ...... 95 980 25 021 656 1 410 360 22 C Manufacturing ...... 363 127 3 553 42 808 27 031 8 771 28 074 5 182 CA Food products, beverages and tobacco . 1 191 4 231 10 659 587 7 772 1 425 CB Textiles and leather products ...... 115 280 62 398 55 CC Wood and paper products and printing . 571 1 753 3 152 1 873 334 CD Oil refinery etc...... 363 127 22 960 1 1 074 559 CE Chemicals ...... 340 454 3 717 177 3 268 666 CF Pharmaceuticals ...... 323 59 908 74 1 445 360 CG Plastic, glass and concrete ...... 1 699 10 269 5 149 1 877 4 364 218 CH Basic metals and fabr. metal products . . 1 455 2 456 303 3 078 370 CI Electronic components ...... 106 200 77 396 150 CJ Electrical equipment ...... 126 232 46 395 69 CK Machinery ...... 1 387 1 129 588 2 410 547 CL Transport equipment ...... 126 234 78 320 122 CM Furniture and other manufacturing etc. . 949 315 1 750 1 280 305 D-E Utility services ...... 101 925 7 167 225 397 56 205 136 420 5 651 1 634 D Electricity, gas and steam ...... 101 925 5 522 225 397 55 840 109 281 2 146 E Water, sewerage and waste ...... 1 645 365 27 139 3 506 1 634 F Construction ...... 16 793 567 875 1 346 G-I Trade and transport etc...... 552 207 2 678 2 380 20 181 11 327 G Wholesale and retail trade ...... 11 906 1 896 729 12 348 7 898 H Transportation ...... 539 648 164 1 608 4 659 734 I Accommodation, food service ...... 653 618 43 3 174 2 695 J Information and communication ...... 1 045 341 64 3 968 1 528 K Financial and insurance ...... 677 207 34 693 928 LA Real estate activities ...... 1 167 77 82 594 344 LB Dwellings ...... 432 83 31 34 373 M-N Other business services ...... 4 550 743 305 1 762 3 322 M Knowledge based services ...... 1 860 406 119 1 266 1 812 N Travel agents and other op. services . . . . 2 690 338 186 496 1 510 O-Q Public adm., education and health ..... 7 851 2 428 1 260 8 744 10 500 O Public adm., defence and social security . 5 269 350 381 1 172 1 425 P Education ...... 1 288 935 355 3 427 4 077 Q Human health and social work ...... 1 294 1 143 524 4 145 4 998 R-S Arts, entertainment and other services . 1 542 487 104 2 001 2 162 R Arts, entertain. and recreation activities . . 700 379 50 1 382 1 678 SA Other service activities ...... 843 108 54 619 483 SB Households as employers ......

H Of which Danish ships bunkering abroad 449 794 H Of which Danish planes bunkering abroad 15 346 H Of which Danish vehicles bunkering abroad 25 739

The Danish Energy Accounts

Table 8.8 Net energy consumption 2012*

Crude oil Coal and Oil Natural Natural Renewable Electricity Total and Ref. Coke products Gas, North Gas, Cons energy 2 and District feedstocks Sea and umption heat Import and Exp. 1

TJ Industries and households total ...... - 4 847 741 063 27 790 65 069 65 761 335 532 1 240 062 Households ...... 24 92 507 27 786 47 075 160 424 327 815 Industries total ...... - 4 823 648 556 27 790 37 284 18 686 175 109 912 247 A Agriculture, forestry and fishing ...... - 1 175 23 026 - 1 549 2 861 11 963 40 574 B Mining and quarrying ...... - 95 980 27 790 658 1 410 548 31 479 C Manufacturing ...... - 3 553 36 093 - 27 083 8 771 48 130 123 630 CA Food products, beverages and tobacco . 1 191 4 231 10 679 587 13 308 29 998 CB Textiles and leather products ...... 115 281 62 654 1 112 CC Wood and paper products and printing . 571 1 756 3 152 3 193 8 672 CD Oil refinery etc...... 16 244 1 2 407 18 652 CE Chemicals ...... 340 454 3 725 177 5 701 10 396 CF Pharmaceuticals ...... 323 59 910 74 2 624 3 991 CG Plastic, glass and concrete ...... 1 699 10 269 5 159 1 877 6 561 25 565 CH Basic metals and fabr. metal products . . 1 455 2 460 303 4 966 9 184 CI Electronic components ...... 106 201 77 800 1 183 CJ Electrical equipment ...... 126 232 46 672 1 076 CK Machinery ...... 1 387 1 131 588 4 293 7 398 CL Transport equipment ...... 126 234 78 648 1 086 CM Furniture and other manufacturing etc. . 949 316 1 750 2 302 5 317 D-E Utility services ...... - - 2 193 - 366 511 10 615 13 685 D Electricity, gas and steam ...... 548 37 3 057 3 643 E Water, sewerage and waste ...... 1 645 366 474 7 558 10 042 F Construction ...... - - 16 793 - 568 875 1 918 20 154 G-I Trade and transport etc...... - - 552 207 - 2 684 2 380 46 525 603 796 G Wholesale and retail trade ...... 11 906 1 900 729 29 984 44 520 H Transportation ...... 539 648 164 1 608 7 790 549 210 I Accommodation, food service ...... 653 620 43 8 751 10 066 J Information and communication ...... - - 1 045 - 342 64 8 050 9 501 K Financial and insurance ...... - - 677 - 208 34 2 442 3 361 LA Real estate activities ...... - - 1 167 - 77 82 1 387 2 713 LB Dwellings ...... - - 432 - 84 31 634 1 180 M-N Other business services ...... - - 4 550 - 744 305 7 722 13 320 M Knowledge based services ...... 1 860 406 119 4 645 7 030 N Travel agents and other op. services . . . . 2 690 338 186 3 076 6 290 O-Q Public adm., education and health ..... - - 7 851 - 2 433 1 260 28 932 40 476 O Public adm., defence and social security . 5 269 352 381 3 905 9 907 P Education ...... 1 288 937 355 11 280 13 861 Q Human health and social work ...... 1 294 1 145 524 13 747 16 709 R-S Arts, entertainment and other services . - - 1 542 - 487 104 6 242 8 375 R Arts, entertain. and recreation activities . . 700 379 50 4 602 5 731 SA Other service activities ...... 843 108 54 1 640 2 645 SB Households as employers ......

H Of which Danish ships bunkering abroad 449 794 449 794 H Of which Danish planes bunkering abroad 15 346 15 346 H Of which Danish vehicles bunkering abroad 25 739 25 739

1 Includes Gas Work Gas Note. The Danish opererated ships, planes and vehicles bunkering of oil products 2 Includes nonbiodegradable Waste abroad (fuel oil, JP1 and Diesel) is included as input in the industry Transportation. Note. See table 8.13 for classification of Energy Groups

The Danish Energy Accounts

Table 8.9 Energy accounts. Basic prices. 2012*

Crude oil Coal and Oil Natural Natural Renewabl Electricity District Total and Ref. Coke products Gas, Gas, e energy 2 heat feedstocks North Sea Cons and umption Import and Exp. 1

mill. DKK. Production etc...... 47 297 42 920 10 186 12 268 1 399 21 777 19 974 155 821 Imports ...... 16 083 2 385 74 646 1 614 2 588 5 368 102 682 Total Supply (=Total Use) ...... 63 379 2 385 117 565 11 799 12 268 3 987 27 146 19 974 258 503 Exports ...... 28 258 11 33 887 4 513 98 2 745 69 514 Change in inventory ...... 5 620 346 9 760 319 3 476 Industries and households total ...... 40 741 2 718 73 917 11 799 8 073 3 889 24 400 19 974 185 513 Households ...... 1 11 995 2 727 872 9 573 12 982 38 152 Industries total ...... 40 741 2 717 61 921 11 799 5 345 3 016 14 827 6 992 147 361 A Agriculture, forestry and fishing ...... 51 2 941 102 7 1 480 52 4 633 B Mining and quarrying ...... 4 135 50 11 47 2 251 C Manufacturing ...... 40 741 152 3 321 2 127 75 4 527 630 51 572 CA Food products, beverages and tobacco . 60 442 871 5 1 360 153 2 891 CB Textiles and leather products ...... 15 23 2 60 7 106 CC Wood and paper products and printing . . 73 105 20 279 44 521 CD Oil refinery etc...... 40 741 1 503 120 69 42 435 CE Chemicals ...... 19 52 290 6 459 93 918 CF Pharmaceuticals ...... 16 8 72 184 47 328 CG Plastic, glass and concrete ...... 55 684 391 2 748 21 1 904 CH Basic metals and fabr. metal products . . 199 194 5 526 41 967 CI Electronic components ...... 14 17 68 21 119 CJ Electrical equipment ...... 17 19 62 11 110 CK Machinery ...... 180 94 18 383 70 745 CL Transport equipment ...... 18 20 2 56 13 109 CM Furniture and other manufacturing etc. . . 117 30 14 220 38 419 D-E Utility services ...... 2 511 928 11 799 2 543 2 869 1 258 321 22 228 D Electricity, gas and steam ...... 2 511 735 11 799 2 518 2 851 477 20 891 E Water, sewerage and waste ...... 193 25 18 780 321 1 337 F Construction ...... 1 999 37 300 2 336 G-I Trade and transport etc...... 50 038 185 3 257 2 225 55 705 G Wholesale and retail trade ...... 1 407 127 1 832 1 551 4 917 H Transportation ...... 48 553 11 719 144 49 428 I Accommodation, food service ...... 77 46 706 529 1 360 J Information and communication ...... 143 23 883 300 1 349 K Financial and insurance ...... 116 14 154 182 467 LA Real estate activities ...... 137 5 132 68 342 LB Dwellings ...... 51 6 7 73 137 M-N Other business services ...... 580 50 392 652 1 673 M Knowledge based services ...... 256 27 282 356 920 N Travel agents and other op. services .... 323 23 110 297 753 O-Q Public adm., education and health ..... 1 278 171 55 1 946 2 062 5 513 O Public adm., defence and social security . 701 32 8 261 280 1 282 P Education ...... 269 63 17 763 801 1 914 Q Human health and social work ...... 307 77 30 922 982 2 318 R-S Arts, entertainment and other services . 251 33 445 425 1 155 R Arts, entertain. and recreation activities . . 140 25 307 330 804 SA Other service activities ...... 111 7 138 95 351 SB Households as employers ......

H Of which Danish ships bunkering abroad 37 621 37 621 H Of which Danish planes bunkering abroad 3 018 3 018 H Of which Danish vehicles bunkering abroad 2 119 2 119

The Danish Energy Accounts

Table 8.10 Energy taxes 3. 2012*

Crude oil Coal and Oil Natural Natural Renewabl Electricity District Total and Ref. Coke products Gas, Gas, e energy 2 heat feedstocks North Sea Cons and umption Import and Exp. 1

mill. DKK. Industries and households total ...... - 5 16 937 - 3 095 - 13 069 3 698 36 804 Households ...... 5 10 159 2 013 8 038 2 606 22 821 Industries total ...... - - 6 778 - 1 081 - 5 031 1 092 13 983 A Agriculture, forestry and fishing ...... - - 334 - - - 110 39 482 B Mining and quarrying ...... - - 20 - - - 6 1 27 C Manufacturing ...... - - 664 - 578 - 442 87 1 769 CA Food products, beverages and tobacco . 130 133 129 24 416 CB Textiles and leather products ...... 11 5 7 1 23 CC Wood and paper products and printing . . 35 20 31 7 93 CD Oil refinery etc...... 1 9 1 11 CE Chemicals ...... 16 125 50 13 204 CF Pharmaceuticals ...... 4 33 24 1 63 CG Plastic, glass and concrete ...... 128 52 62 4 246 CH Basic metals and fabr. metal products . . 116 87 51 9 264 CI Electronic components ...... 10 12 7 3 33 CJ Electrical equipment ...... 12 15 7 2 34 CK Machinery ...... 102 69 40 13 223 CL Transport equipment ...... 10 10 5 3 29 CM Furniture and other manufacturing etc. . . 86 16 21 7 131 D-E Utility services ...... - - 209 - 26 - 158 59 452 D Electricity, gas and steam ...... 53 36 89 E Water, sewerage and waste ...... 155 26 123 59 363 F Construction ...... - - 1 179 - - - 22 - 1 202 G-I Trade and transport etc...... - - 2 868 - 166 - 852 272 4 159 G Wholesale and retail trade ...... 1 056 113 222 186 1 576 H Transportation ...... 1 748 12 578 22 2 359 I Accommodation, food service ...... 65 41 53 65 224 J Information and communication ...... - - 95 - 23 - 66 37 223 K Financial and insurance ...... - - 63 - 15 - 209 34 321 LA Real estate activities ...... - - 112 - 6 - 80 10 207 LB Dwellings ...... - - 41 - 6 - 10 14 71 M-N Other business services ...... - - 433 - 52 - 69 85 639 M Knowledge based services ...... 176 28 52 47 303 N Travel agents and other op. services ..... 257 24 17 38 336 O-Q Public adm., education and health ...... - - 623 - 175 - 2 698 389 3 883 O Public adm., defence and social security . 398 26 359 50 832 P Education ...... 113 67 1 064 153 1 395 Q Human health and social work ...... 111 82 1 276 186 1 656 R-S Arts, entertainment and other services . - - 137 - 35 - 308 67 547 R Arts, entertain. and recreation activities . . 57 27 253 53 391 SA Other service activities ...... 79 8 55 14 156 SB Households as employers ......

H Of which Danish ships bunkering abroad H Of which Danish planes bunkering abroad H Of which Danish vehicles bunkering abroad

1 Includes Gas Work Gas Note. The Danish opererated ships, planes and vehicles bunkering of oil products 2 Includes nonbiodegradable Waste abroad (fuel oil, JP1 and Diesel) is included as input in the industry 3 Transportation. Energy taxes include the NO xtax. Note. See table 8.13 for classification of Energy Groups

The Danish Energy Accounts

Table 8.11 CO 2- og SO 2-taxes. 2012*

Crude oil Coal and Oil Natural Natural Renewabl Electricity District Total and Ref. Coke products Gas, Gas, e energy 2 heat feedstocks North Sea Cons and umption Import and Exp. 1

mill. DKK. Industries and households total ...... 5 2 867 569 19 1 723 571 5 753 Households ...... 1 455 328 17 791 371 2 962 Industries total ...... 5 1 411 241 2 932 200 2 791 A Agriculture, forestry and fishing ...... 1 228 9 73 8 320 B Mining and quarrying ...... 8 1 3 13 C Manufacturing ...... 4 155 142 236 21 558 CA Food products, beverages and tobacco . 1 34 47 71 5 159 CB Textiles and leather products ...... 1 2 4 8 CC Wood and paper products and printing . . 7 6 15 1 30 CD Oil refinery etc...... 2 3 CE Chemicals ...... 5 24 23 3 55 CF Pharmaceuticals ...... 6 8 1 16 CG Plastic, glass and concrete ...... 1 46 16 36 1 102 CH Basic metals and fabr. metal products . . 22 19 25 2 66 CI Electronic components ...... 1 2 4 1 9 CJ Electrical equipment ...... 1 3 4 9 CK Machinery ...... 19 12 25 3 60 CL Transport equipment ...... 1 2 3 1 8 CM Furniture and other manufacturing etc. . . 14 3 13 2 32 D-E Utility services ...... 34 4 2 58 9 107 D Electricity, gas and steam ...... 8 2 11 E Water, sewerage and waste ...... 26 4 58 9 96 F Construction ...... 232 3 15 250 G-I Trade and transport etc...... 492 29 226 60 806 G Wholesale and retail trade ...... 171 20 142 41 376 H Transportation ...... 309 2 46 4 362 I Accommodation, food service ...... 10 7 37 14 69 J Information and communication ...... 16 4 45 8 73 K Financial and insurance ...... 11 2 15 5 33 LA Real estate activities ...... 18 1 9 2 30 LB Dwellings ...... 7 1 1 2 10 M-N Other business services ...... 70 9 32 18 130 M Knowledge based services ...... 29 5 26 10 69 N Travel agents and other op. services ..... 41 4 6 8 60 O-Q Public adm., education and health ...... 113 28 188 56 386 O Public adm., defence and social security . 70 4 23 8 106 P Education ...... 21 11 75 22 129 Q Human health and social work ...... 22 13 90 27 151 R-S Arts, entertainment and other services . 24 6 32 12 74 R Arts, entertain. and recreation activities . . 12 4 24 9 48 SA Other service activities ...... 13 1 8 3 25 SB Households as employers ......

H Of which Danish ships bunkering abroad H Of which Danish planes bunkering abroad H Of which Danish vehicles bunkering abroad

1 Includes Gas Work Gas Note. The Danish opererated ships, planes and vehicles bunkering of oil products 2 Includes nonbiodegradable Waste abroad (fuel oil, JP1 and Diesel) is included as input in the industry Transportation. Note. See table 8.13 for classification of Energy Groups

The Danish Energy Accounts

Table 8.12 Market prices. 2012*

Crude oil Coal and Oil Natural Natural Renewabl Electricity District Total and Ref. Coke products Gas, Gas, e energy 2 heat feedstocks North Sea Cons and umption Import and Exp. 1

mill. DKK. Industries and households total ...... 40 741 2 778 107 269 11 799 13 099 5 833 45 305 28 962 255 787 Households ...... 9 32 568 6 313 2 597 22 918 19 875 84 279 Industries total ...... 40 741 2 769 74 702 11 799 6 787 3 235 22 387 9 087 171 508 A Agriculture, forestry and fishing ...... - 73 3 898 - 111 7 1 663 99 5 851 B Mining and quarrying ...... - 5 187 - 52 14 56 3 316 C Manufacturing ...... 40 741 179 4 439 - 2 847 90 5 204 737 54 235 CA Food products, beverages and tobacco . 71 664 1 052 5 1 560 182 3 534 CB Textiles and leather products ...... 31 29 2 71 8 142 CC Wood and paper products and printing . . 133 131 27 325 52 668 CD Oil refinery etc...... 40 741 1 507 131 70 42 449 CE Chemicals ...... 23 80 440 7 532 109 1 190 CF Pharmaceuticals ...... 19 15 112 216 50 412 CG Plastic, glass and concrete ...... 64 934 458 3 847 27 2 334 CH Basic metals and fabr. metal products . . 382 300 6 602 52 1 342 CI Electronic components ...... 31 32 79 25 166 CJ Electrical equipment ...... 35 37 73 13 158 CK Machinery ...... 337 175 20 449 86 1 067 CL Transport equipment ...... 34 33 2 65 17 151 CM Furniture and other manufacturing etc. . . 253 49 16 254 47 621 D-E Utility services ...... - 2 511 1 351 11 799 2 574 3 037 1 489 398 23 161 D Electricity, gas and steam ...... 2 511 914 11 799 2 518 3 019 513 21 275 E Water, sewerage and waste ...... 439 56 18 976 398 1 886 F Construction ...... - - 3 826 - 41 - 337 - 4 204 G-I Trade and transport etc...... - - 55 379 - 384 - 4 494 2 575 62 831 G Wholesale and retail trade ...... 3 084 261 2 199 1 780 7 324 H Transportation ...... 52 119 27 1 499 186 53 831 I Accommodation, food service ...... 176 96 796 608 1 676 J Information and communication ...... - - 311 - 50 - 995 345 1 701 K Financial and insurance ...... - - 251 - 39 - 468 274 1 033 LA Real estate activities ...... - - 338 - 12 - 246 84 680 LB Dwellings ...... - - 137 - 16 - 23 111 287 M-N Other business services ...... - - 1 299 - 114 - 514 774 2 701 M Knowledge based services ...... 561 62 376 425 1 424 N Travel agents and other op. services ..... 739 51 138 349 1 278 O-Q Public adm., education and health ...... - - 2 778 - 466 88 6 007 3 117 12 456 O Public adm., defence and social security . 1 622 77 11 796 418 2 924 P Education ...... 554 175 29 2 367 1 214 4 339 Q Human health and social work ...... 602 214 48 2 844 1 484 5 193 R-S Arts, entertainment and other services . - - 507 - 83 - 891 569 2 050 R Arts, entertain. and recreation activities . . 262 65 673 446 1 445 SA Other service activities ...... 245 18 218 124 605 SB Households as employers ......

H Of which Danish ships bunkering abroad 37 621 37 621 H Of which Danish planes bunkering abroad 3 018 3 018 H Of which Danish vehicles bunkering abroad 2 119 2 119

1 Includes Gas Work Gas Note. The Danish opererated ships, planes and vehicles bunkering of oil products 2 Includes nonbiodegradable Waste abroad (fuel oil, JP1 and Diesel) is included as input in the industry Transportation. Note. See table 8.13 for classification of Energy Groups

The Danish Energy Accounts

Table 8.13 Classification of Energy commodities

8 Groups 46 Groups: Crude oil and refinery feedstocks Crude oil and refinery feedstocks Coal and Coke Coal, Coke, and Brown coal briquettes Oil products Refinery gas, LPG, LPG for transport, LVN, Motor gasoline, colored, Motor gasoline, unleaded, Motor gasoline, leaded, JP4, Kerosene, Aviation gasoline, Jet petroleum, Jet petroleum bunkered by Danish operated planes abroad, Gasoil, Diesel oil, Diesel bunke red by Danish operated vehicles abroad, Fuel oil, Fuel oil bunkered by Danish operated ships abroad, Waste oil, Petroleum coke and orimulsion Natural gas , North Sea and Natural gas 1, North Sea and imports imports Natural gas , consumption and Natural gas 2, largescale consumers and exports, Natural gas 3 to exports industries and households and Gas work gas. Renewable energy Waste not renewable, waste renewable, wind power, hydro power, solar power, solar heat, geothermal, Straw, firewood, wood chips, wood pellets, wood waste, biogas, bio oil and heat pumps Electricity Electricity District heat District heat