Introduction

The General Authority for Statistics is pleased to present the supply and use tables & input-output tables for the years of (2018,2019.2020) according to the methodologies and principles recommended in the System of National Accounts 2008, and given that the tables contain integrated data on economic activities, it becomes possible to use these data in order to measure economic aggregates such as the gross domestic product in the three approaches, as these tables provide an integrated and consistent picture of the economy in terms of economic activities and products. The supply table shows the sources of supply of products in the national economy (local or imported), as well as the use table shows the details of the intermediate consumption of economic activities of products and Final consumption expenditure(private, government and non-profit institutions ),as well as the formation of fixed capital ,the change in inventory and exports at the level of products, where the tables were built according to international classifications, where the Saudi economy was divided into 85 activities and 84 products that were selected according to their importance and contribution to the gross domestic product, and according to the needs of users on one hand and the availability of detailed statistical data on the other hand, and from an analytical point of view, the tables of supply and use are considered a basis for building input and output tables, which provide a statistical description of economic performance, provide important data for macroeconomic analysis, and identify the interrelationships between activities, which contributes to supporting decision makers and policy makers in various economic and social fields.

General Authority for Statistics

National Accounts Statistics

First: the definition

Supply and use tables: The supply and use tables represent a complete framework for the resources and uses according to the 2008 System of National Accounts, as they show an analysis of the products according to the data sources in the supply table, whether they are domestic production or imports. While the use table shows how these product resources are used as intermediate consumption by economic activities, final consumption by households, government and non-profit institutions, capital formation, and export.

Input-output tables: It is one of the crucial tools used to understand the components of GDP. It also shows the interrelationships within the national economy and the interrelationships between various industries, where each activity uses the products of other activity as intermediate consumption or fixed capital formation, while the products of this activity may be used as intermediate or capital uses in other activity. The activities in Input-output tables appear as producer at the row level, and as consumer at the column level.

Second: The importance of supply and use tables and input-output tables

The tables provide a framework for a detailed study of GDP, as they provide a large amount of data that can be used in analyzing GDP in many aspects, including:

• A matrix represents a systematic framework for preparing national accounts estimates according to the three estimation approaches (production, income, expenditure), assuming a balance of resources and uses.
• It represents an accounting framework for estimating projected data for supply and use tables for the following year, based on a set of assumptions related to the development of economic variables.
• The share of each activity in the total value added.
• The share of each activity in the gross domestic product.
• The share of expenditure components in the gross domestic product and the structure of expenditure on goods and services.
• The contribution of imports in the total supply and indicators of self-sufficiency.
• The contribution of employee compensation from the value added for each activity, as well as the structure of compensation distribution over capital-intensive economic activities, labor-intensive activities and mixed-income activities.
•  Details of the intermediate consumption for each activity and the type of consumed products.
• The trade balance for each product.
• Calculating the technical coefficients of intermediate consumption for each activity. These coefficients are considered among the most important inputs in modeling of input-output tables.
• Input and output tables help in preparing a simulation of the impact of economic policies on economic growth.
• The importance of the tables is highlighted through their use by decision makers, policy makers and developers of development programs, by identifying the leading activities in the economy and directing investments to them.

Third: The structure and components of supply and use tables

Supply and use tables consist of consistent matrices that require accurate and comprehensive data. So that the activities data are classified according to international standard industrial classification (ISIC.4), and products are classified according to the Central Product Classification 2.1CPC. Activities and products are selected according to the availability, accuracy and conformity of detailed data with international classifications.

The supply and use tables consist of six matrices:

1. Domestic Production Matrix: It is an intersection between activities and products of goods and services to know what each activity produces from the main product or secondary products (vertical) and to know the product that an activity produces (horizontal). The sum of the columns represents the production of each activity, while the horizontal sum represents the economy's production of a product. This table is considered part of the supply table.
2. Imports Matrix: it includes goods imports, service imports and CIF/FOB adjustments at the level of each product.
3. Price matrix (margins and taxes on product): The matrix includes trade margins, transport margins and net product taxes.

Through the previous three matrices (domestic production, imports and prices), we have a table of supply with purchasers’ prices at the level of each product

Figure No. 1: shows the structure of the supply table and the main matrices in the tables

4. Intermediate Consumption Matrix: This matrix consists of columns (activities) and rows (products), witch this matrix shows vertically, what each activity used in the production process of products exclude the fixed assets while horizontally shows how each product used in the production process by economic activities.
5. Final Demand Matrix: It consists of columns related to final consumption expenditures of household, government and non-profit institutions serving households, capital formation, change in inventory and exports at the level of each product.
6. Value-added Matrix: This matrix consists of value added, compensation for employees, net other taxes on production, consumption of fixed assets, and net operating surplus at the level of each activity. Net taxes on products are added in total, not at the level of each activity.

Through the previous three matrices (intermediate consumption, final demand and value added), we have a table of use at purchasers’ prices.

Figure No. (2): shows the structure of the use table and the main matrices in the table

Fourth: The structure of the input and output tables:

The input and output tables consist of four main matrices, which are as follows:

1- Intermediate Demand Matrix: It is concerned with displaying the interrelationships between the various economic activities, through a square matrix that shows the activities as producers in the rows and consumers in the columns. It includes all transactions of domestic and imported goods and services that are used as intermediate consumption in the various economic activities of the production units. Accordingly, each row represents a specific economic activity and the method of distributing the intermediate demand from its output and imports, while the corresponding column for the activity shows what it uses from its own output, the output of other economic activities and imports.

2- Final Demand Matrix: This matrix includes the various goods and services consumed by government, household and non-profit institutions serving households sectors as final consumption expenditure and also includes items of fixed capital formation, change in inventory and exports while displays the interrelationship between economic activities and the components of final demand.

Note: There is a column for imports (goods and services) to be subtracted from the sum of the intermediate demand and the sum of final demand to obtain the total output.

3- Value-added Matrix: displays the interrelationship between the components of added value (returns of production factors: wages, operating surplus) with various economic activities.

4- Production Matrix: It expresses the total production of economic activities horizontally and vertically so that the total inputs for each activity are equal to the total outputs for the same activity.

Fifth: Definitions and Terminology

The compilation of supply and use tables requires adjusting some of the basic concepts and principles that introduced in the system of national accounts SNA2008, which are the same concepts and principles adopted in the rest of the accounts so that the economic aggregates calculated in the supply and use tables are consistent with the rest of the accounts prepared for the institutional sectors, especially the production account, the income generating account, the use of disposable income account and capital account.

1. Institutional unit: It is the smallest unit of an economic activity, and it has the freedom to dispose of its resources such as buying and selling, consumption, investment, lending, borrowing and it has independent accounting lists. This concept eliminates all branches of institutions that do not have the freedom to act, but rather refer to the decisions of the head office and usually the accounts of these branches are integrated into the accounting lists of the parent institution. This concept includes legal and social entities such as business sector establishments, non-profit institutions the government sector, in addition to any individual or group of individuals representing one family.
2. The economic territory: It is the geographical area under centralized administration in which people, goods and capital move freely. It includes: (a) airspace, territorial waters and the continental shelf in international waters in which the country has rights; (b) Regional areas in the rest of the world such as the country's embassies abroad. and (c) all free trade zones or warehouses subject to customs control. On the other hand, foreign embassies and the fields of international bodies in the country are outside the economic territory.
3. Residence: An institutional unit is defined as a resident when it has a center of economic interest in the economic territory of a country or group of countries. Residence is a particularly important feature of an institutional unit from the perspective of the balance of payments because the system is based on it in determining transactions between residents and non-residents
4. Price systems: The 2008 System of National Accounts clarifies the different bases for evaluating the items of supply and use tables, the timing of recording transactions and the mechanisms for moving from one price basis to another, with regard to both the supply table, both parts related to domestic production and imports, and the use table such as intermediate consumption and final consumption of goods and services.

The three prices that is used in the supply and use table, goes as the following:

• Basic price: It is the price that the producer receives from the buyer for a unit of a good or service produced as an output, minus any taxes paid, plus any subsidies received by the producer on that unit as a result of its production or sale. It does not include any transportation costs that the product will charge separately on the invoice.
• Producer price: It is the basic price plus taxes on products minus subsidies on products. This price does not include the transportation cost that appears in the producer invoice separately, nor the trade margins.
• Purchasers price: It is the price paid by the purchaser in exchange for one unit of goods or services of the product, and it is equal to the Producer price plus the value-added tax not deducted from the purchaser and the transportation cost that appears in the invoice separately and the trade margins

5. Production: The value of goods and services resulting from a production activity of resident institutional units that use production requirements during the accounting period, including finished and unfinished products and products for self-use purposes. The evaluation is usually at the producer price, which is the market value at the factory door.  In addition, the value of non-market outputs of activities that provide non-market goods and services.

The production of goods and services includes the following points:

• Production of goods and services with the intention of selling, and in the absence of selling goods, this part is counted within the change in inventory
•  Producing goods and services with the intention of using them for own-intermediate consumption (production in terms of supply and intermediate consumption in terms of use)
• Production of goods and services with the intention of using them for own final consumption (production in terms of supply and final consumption in terms of use).
• Production of goods and services with the intention of using them in the formation of own-capital (production in terms of supply and capital formation in terms of use)
•  Production of goods and services that are given free of charge to employees within the scope of incentives (production in terms of supply and compensation of employees in terms of initial income distribution and final consumption of families in terms of use). Research and development production as an investment (production in terms of supply and capital formation in terms of use)
• Housing services occupied by owners (estimated calculated rent).

Note: Goods that are lost or damaged during production or distribution are not counted in production

6. Market and Non-market production: the System of National Accounts considers all goods as market goods, and therefore the concept of non-market production applies only to the production of services, and production is considered market if the products are sold at prices of economic significance, that is means, if the selling price covers half the cost at least, but if the products are provided free of charge or at prices that have no economic significance, this production is considered non-market.
7. Market goods and services: The value of goods and services that are sold in the market or that are mainly prepared for sale in the market at a price aimed at covering the cost of production and making a profit, and it includes all goods and services produced locally and imported.
8. Non-market services: The value of goods and other services that are provided at a price that usually does not cover the cost of their production (for free or at a nominal price) and consists mostly of the production of government service producers, non-profit institutions serving household, and domestic workers in the household sector.

For The government and non-profit institutions, production is calculated by the total cost of production (intermediate consumption + compensation of employee + capital depreciation). This production is considered final consumption for these sectors

9. Financial Intermediation Services Indirectly Measured: The value of loans multiplied by the difference between the interest rate on loans and the reference rate plus the value of deposits multiplied by the difference between the reference rate and the deposit rate. The SNA recommends distributing this production to the economic activities benefiting from the service (intermediate consumption, final consumption, imports and exports).
10. Insurance services: the production of insurance institutions is calculated from the difference between the contributions earned plus the returns on shares and investment on the one hand, and the compensation paid on the other hand.
11. Trade Margin: Trade margins pertain to goods only, which is the difference between the selling price of goods and the producer price with the intention of selling these goods. In some cases, we find produced goods that were not sold, so they constitute an additional inventory of goods, as well as we find selling goods that are taken from the inventory, and therefore the trade margin is calculated in the following way: Sales - purchases + change in inventory (end inventory - beginning inventory). Gross trade margins are considered the production of trade activity.
12. Transport margins: They are the production of the activity of transporting the produced goods to the place of delivery, when they are borne by the purchasers by adding them to the invoice or placing a separate invoice thereon.
13. Intermediate Consumption: It is the value of goods and services that are used as inputs for the production process excluding fixed assets as their consumption is considered as a depreciation of the fixed capital. The used goods and services might be totally transformed or consumed in the production process. Some inputs may emerge again after being transformed or merged with the outputs. There are some inputs that can totally disappear such as electricity and other similar services.

The intermediate consumption contains:

• Consumable purchases of raw materials (not all purchases because some of them remain in inventory or intermediate consumption is taken from inventory)
• Goods and services produced by the units with the intention of using them for intermediate consumption
• Maintenance within the limits borne by the operating expenses because major maintenance can be considered as fixed capital formation.
• The cost of electricity, water, fuel, telephone and internet, office supplies (paper, pens, newspapers, magazines...), transportation costs, rent, advisory and research services (studies, accounting, law, advertising...), assignments and costs of seminars, services banking.

14. Depreciation of Fixed Capital: It represents the decrease in the value of fixed assets used in production during the accounting period as a result of a slump, obsolescence, or any deterioration factor. This depreciation could be deducted from the gross fixed capital formation to get the net fixed capital formation.
15. Government Final Consumption Expenditure: the value of the total goods and services consumed by the government. It is equal to the value of the total government production minus the value of the market sales. The government production value is the intermediate consumption of goods and services in addition to the value of the compensation of employees and depreciation of fixed capital.
16. Households Final Consumption Expenditure: The value of resident households’ final consumption expenditures on goods (durable and non-durable) and services except for the purchase of housing and self-construction.
17. Final Consumption Expenditure of NPISHs: The value of final consumption expenditures of the NPISHs on goods and services that are provided for households without charge or at prices that are not economically significant. This is equal to the value of production minus market sales.
18. Gross Fixed Capital Formation: the value of a producer’s acquisitions, less disposals, of fixed assets during the accounting period, which are used in production for more than one year. Among these assets are housing, other buildings and structures, machinery and equipment, intellectual property products, and plants and animals yielding repeat products. Gross Fixed Capital Formation also includes expenditures on services that adds to the value of non-produced assets such as land improvement, forest development, implantations and groves, etc. Costs incurred on acquisition and disposal of assets (the costs of ownership transfer) are treated as gross fixed capital formation as well
19. Change in Inventory: the market value of the change that occurs during the accounting period for the inventory of raw materials, under-manufactured products, finished products, animals intended for slaughter, and goods purchased for sale. It represents the difference between the inventory value at the end and beginning of the period.
20. Gross Capital Formation: It is the sum of gross fixed capital formation and change in inventories.
21. Exports of Goods and Services: It is the value of goods and services whose ownership has been transferred from residents to non-residents. The exports of goods include goods exported abroad, goods produced in local ports by non-resident carriers. The exports of services include all services provided to non-residents such as transportation, telecommunications, insurance, financial services, royalties, license fees, personal and cultural services, and government services.
22. Imports of Goods and Services: It is the value of goods and services whose ownership has been transferred from non-residents to residents. They include goods that cross borders, goods that are produced in foreign ports by local carriers, and services provided to residents including transportation, telecommunications, insurance, financial services, royalties, license fees, personal and cultural services, and government.
23. Price (CIF): The prices paid by the importer for goods delivered within the borders of the country, including any costs related to insurance, shipping or prices for services provided to a resident before payment of import taxes or any other taxes on imports or on trade and transport margins in Country
24. FOB Price: It is the purchasers price paid by the importer to receive a goods within the borders of the exporting country after it has been loaded onto the means of transport and after paying any export taxes or receiving any tax deductions
25. CIF/FOB adjustments: is the FOB price equal to the CIF price minus the transportation and insurance costs between the customs borders of the exporting country and the customs borders of the importing country
26. Purchases by residents abroad: It is the value of what residents spend outside the borders of the economic region on the purchase of goods and services
27. Purchases by non-residents inside: It is the value of what non-residents spend within the borders of the economic region on the purchase of goods and services
28. Compensation of Employees: Includes all amounts owed to employees in return for their work, whether in cash or in kind, before deducting any deductions from them, such as the share of social insurance, taxes and the like
29. Wages and salaries: the sum of wages and salaries in cash and wages and salaries in kind, before deducting any deductions.
30. Employer’s Social contributions: The amounts paid by employers to their employees - in social security funds, insurance companies, independent pension funds or other institutional units responsible for managing social insurance plans.
31. Taxes on Production: Taxes on production consist of taxes payable on goods and services when they are produced, delivered, sold, transferred or otherwise disposed of by producers, plus taxes on imports, which become due when the goods enter the economic territory and cross borders or provide services from units It is non-residents.
32. Subsidies on Products: includes grants payable by the government to the private sector and public sector, and subsidies paid by public authorities to government projects to offset the loss caused by the government's policy of keeping the price at a certain level, and it can also be calculated as the difference between the target price and the actual market price paid by the purchaser. This difference will be covered by the government.

33. Net Taxes on Products and Imports: They are taxes on products and imports minus subsidies on products.
34. Other Taxes on Production: other taxes on production include all taxes borne by resident units as a result of their production activities, regardless of the quantity or value of goods and services produced or sold.
35. Other subsidies on production: subsidies that resident units may receive because of their production (excluding subsidies on products), such as subsidies on payroll or labor, subsidies to reduce pollution rates or the use of certain types of workers.

Sixth: balance in supply and use tables

Domestic production + imports including modifications + CIF FOB + trade margins + transport margins + net taxes on products including customs duties

= Intermediate consumption + Final consumption expenditure + Gross fixed capital formation + Change in inventory + Exports.

For each of the activities included in the approved classification, the table determines the total value added:

Production minus intermediate consumption = total value added.

For each good or service of the classification approved in the national accounts, the following budget is prepared at the Purchaser's prices, putting into consideration that the number of products from the international classification (Central Classification of Products 2.1CPC) is adjusted according to the details of the available data and this number varies from one country to another according to the development of statistical agencies in providing the necessary information to prepare more accurate balance.

Goods and Services balances

=

After the balancing process, the GDP is derived by the three methods: production, expenditure, and income through the total columns and rows of the mentioned tables, as follows:

1-Gross domestic product by production method, which is the sum of the added values ​​of all activities in the (value-added matrix), plus the total net taxes on products from the (price matrix) to get the gross domestic product.

2-Gross domestic product by the expenditure method, is the sum of the total of each column of final consumption expenditure, total fixed capital formation, change in inventory, and exports (final demand matrix), minus total imports (import matrix).

3-Gross domestic product by the income method, which is the operating surplus plus the total compensation of employees, and the net indirect taxes (value added matrix)

Seventh: Statistical classifications used

Among the most important classifications on which the supply and use tables were based are the following:

1. International Standard Industrial Classification (ISIC 4)
2. Central Products Classification (2.1CPC)
3. Classification of dealers in the SNA 2008
4. Classification of transactions in SNA 2008
5. Classification of Individual Consumption by Purpose (COICOP)
6. Government Job Classification (COFOG)
7. Harmonized System (HS)
8. Balance of Payments Manual as per the Sixth Amendment
9. Government Finance Statistics (GFS)

Eighth: Data sources

The General Authority for Statistics has coordinated with government agencies and establishments concerned with national accounts; In order to obtain the data related to the supply and use tables, they were saved in the databases of the authority and were audited and reviewed according to the scientific statistical approach and recognized quality standards in coordination with the authority issuing the data. The most important data sources are the following:

1. The final account of the government from the Ministry of Finance for the years 2018, 2019, 2020
2. Non-budgetary entities data from the Ministry of Finance for the years 2018, 2019, 2020.
3. Balance of Payments from the Central Bank of Saudi Arabia for the years 2018, 2019, 2020
4. The monthly statistical bulletin issued by the Central Bank of Saudi Arabia
5. Annual statistics issued by the Saudi Central Bank for the years 2018, 2019, 2020
6. The GDP form for petroleum companies from the Ministry of Energy for the years 2018,2019,2020
7. Domestic product forms from financial institutions (banks - insurance companies - finance companies - the General Pension Agency - the General Organization for Insurance) for the years 2018, 2019, 2020
8. Data of the Zakat, Tax and Customs Authority for the years 2018, 2019, 2020
9. Enterprise Economic Survey 2018
10. Short-term business survey for the years 2018 and 2019
11. Household Income and Expenditure Survey 2018
12. Annual foreign trade statistics according to the Harmonized System for the years 2018, 2019, 2020
13. Wholesale and retail price statistics for the years 2018, 2019, 2020
14. Labor Force Survey for the years 2018, 2019, 2020
15. Annual National Accounts Bulletin for the year 2020
16. Estimated GDP for the year 2020 at current prices
17. Construction Activity Survey for the year 2018
18. Agriculture Production Survey for the year 2018
19. Household Energy Consumption Survey for the year 2018
20. Electricity Statistics for the year 2018
21.  Oil, Gas and Renewable Energy Statistics for the year 2018
22. Statistical Yearbook 2018
23. Communications and Information Technology Statistics for the year 2018
24. Survey of ICT Access and Usage of Households and Individuals for the year 2018
25. Survey of ICT Access and Usage of Establishments for the year 2018
26. Tourism Statistics for the year 2018
27. Wholesale and Retail Trade Statistics for the year 2018
28. Transport and Communications statistics for the year 2018
29. Agriculture Census for the year 2015
30. Specialized Agriculture Projects for the year 2018
31. Hajj Statistics for the year 2018 and 2019
32. Umrah Statistics for the year 2018 and 2019
33. Employment and wages survey for the year 2018
34. Sustainable Development Goals statistics for the year 2018

Ninth: The most important technical treatments

1. Non-financial activities: The economic survey of institutions issued annually by the General Authority for Statistics is considered one of the main sources of data for non-financial activities in supply and use tables 2018, where the operational revenue data was used to calculate domestic production, and operating expenses to calculate intermediate consumption, in addition to The survey data was also used to calculate compensation of employees, capital formation, change in inventory and depreciation. The financial statements of private sector companies were also guided, with the exception of the financial sector. Non-financial activities were classified in the supply and use tables according to the international standard industrial classification (ISIC 4) of economic activities with about 76 activities except for oil activities (Code 06, Code 19) and financial activities (from Code 64 to Code 66).the classification has created a link between non-financial activities according to their classification with the central products classification and their distribution on the structure of the supply and use tables in order to benefit from it by giving a comprehensive picture of the domestic production of non-financial activities, whether their domestic production is goods or services, which is reflected in the supply table, in addition to the consumption of these activities of products and their use in the production process of the main or secondary product produced by the activity, which is reflected in the use table. Due to the lack of economic survey data for the years 2019 and 2020,the structures of the final supply and use tables for 2018 were relied upon, along with the annual growth rates of non-financial activities for the years 2019 and 2020, in addition to benefiting from the growth rates of non-financial activities in the 2019 short-term business statistics survey issued From the General Authority for Statistics and the growth rates of the value-added tax by the Zakat, Tax and Customs Authority, and the growth rates of household final consumption items, as well as benefiting greatly from the data of exports and imports of goods according to the central products classification and their distribution according to each activity producing these products or each consuming activity of these products and calculating annual growth rates to benefit from them in estimating production for industrial economic activities at the level of the second digit.
2. Agriculture activities: The detailed data of the annual economic survey for the year 2018 was relied upon, along with agricultural surveys and bulletins, where work was done on the data from several agricultural surveys represented in the agricultural production survey for the year 2018 and surveys of specialized agricultural projects for cow farms, fish farming farms, broiler chicken farms and ostriches, Rabbits, quail and pigeons for the year 2018, and production data from these sources was estimated based on production quantities from agricultural bulletins and average prices from price statistics for 2018. Agricultural production was divided into main production groups represented in plant production, animal production, honey production and fish production, and capital formation was estimated the constant is from self-production of assets in animals and trees, and all items are coded based on the central product classification.
3. Oil activities: The oil activities at the level of the second digit were divided into two parts, which are the extraction of crude oil and natural gas activities and refining activities. A number of data sources were relied upon, including the detailed data of Aramco’s financial reports for the years (2018, 2019, 2020), in addition to GDP forms data for crude oil, natural gas and oil refining for the same years, and based on the data sources, domestic production, intermediate consumption, fixed capital formation and change in inventory were calculated. All items were classified according to the central products classification.
4. Manufacturing activities: The annual economic survey was relied on according to the non-financial activities methodology, with some estimates resulting from the balancing process of the supply and use sides, as well as the commodity flow according to the nature of the product as intermediate consumption or final consumption, which affected the production of some economic activities from the industries’ activities food in particular.
5. Electricity activities: The annual economic survey was relied on according to the non-financial activities’ methodology, with the reliance in 2019 and 2020 on the financial reports of the electricity and gas companies and making some estimates for the production of electricity produced by non-electricity companies through electricity purchases data, and electricity activities were also dealt with in aggregate, it includes generation, transmission and distribution in one activity.
6.  Construction and building activities: The annual economic survey was relied on according to the non-financial activities’ methodology In addition to the results of the construction survey, with some estimates made to consider the balance and flow of commodities, especially with capital formations at the level of the asset type from the annual national accounts estimates, as well as according to the nature of the intermediate materials mentioned in the use table and the imported intermediate imports.
7. Real estate activities: The annual economic survey was relied on next to the income and expenditure survey of 2018 to estimate the actual and estimated rental value of housing, taking into account maintenance and repair expenses as part of the intermediate consumption of real estate activities, and the intermediate consumption structure of real estate activities was used from the annual economic survey to estimate the intermediate consumption According to the products, the annual estimates of the national accounts for the years 2019 and 2020 of real estate activities were relied upon in the compilation of the supply and use tables for the years 2019 and 2020
8. Domestic Workers Activities: Data related to family consumption on domestic workers was relied upon from the income and expenditure survey for 2018 and its internal annual estimates in the national accounts for the years 2019 and 2020
9. Financial activities: The direct production and indirect production of commercial and specialized banks (indirectly calculated financial intermediation services) were calculated through the financial statements of the banks and the data of the Saudi Central Bank. As for the use side, it was relied on the detailed structure of the results of the questionnaires of banks, insurance companies and finance companies that were completed by the Saudi Central Bank. The aggregates of intermediate consumption and fixed capital formation were reflected from the financial statements data based on the detailed structure of the survey for the years 2018-2019-2020 for products on the supply and use sides. The Central Bank’s production was also calculated by the cost method from the data published and available on the Central Bank’s website, and insurance and pension activities were estimated through several sources, including the financial reports of insurance companies and annual reports of retirement, insurance and pension funds published on their official websites, in addition to the data published on the Central Bank website The data of the completed form was also used by the General Organization for Social Insurance for the year 2020
10.  Governmental activities: The detailed final budget account and the data of non-budgetary entities sent by the Ministry of Finance for the three years 2018 – 2019 – 2020. Where government agencies were classified according to the COFOG classification and its link with ISIC4 and that Calculates the components of government activities for supply and use tables. The items of expenditures and revenues have also been linked with the CPC classification in order to obtain a domestic production table and intermediate consumption table of government activities according to the central products classification, as well as to clarify and calculate operations according to the 2008 System of National Accounts. The production in the government sector was estimated according to the economic activities by the cost method, that is, the total production is equal to the total production requirements (intermediate consumption), and the compensation of employee and capital depreciation are added to it. When estimating the government final consumption expenditure, marketed sales are subtracted from the total output, which is also classified according to the Central Products Classification.
11.  Non-Profit institutions that Serve Households activities: The data of the Non-Profit Institutions Survey for the year 2018 was relied upon. Estimates were extracted from the survey using the cost approach. The fixed capital consumption, and compensation of employee were also estimated at the level of economic activities. The structure of the intermediate consumption of economic activities from products was used from the economic survey to distribute intermediate consumption by products for the same activities. The annual national accounts estimate for 2019 and 2020 were used for the sector of the entities that It is a non-profit institution that serves households and distributes them according to economic activities and products according to the structure of the final supply and use tables for the year 2018.
12. Exports and imports: The detailed data was relied on according to the Harmonized System for Description and Coding of Basic goods (HS), and it was linked to the Central Products Classification (CPC), as well as to the classification by broad economic categories (BEC) in order to identify imported goods Depending on the final purpose of the goods at the level of each product. In view of the importance and specificity of some strategic commodities such as oil exports and oil refining products, they have been placed in a matrix for oil exports, as for service exports and imports, it was relied on the balance of payments data issued by the Saudi Central Bank and linked to the central products classification (CPC). With the use of the structure of domestic production and household consumptions of some products to estimate their value from exports and imports of services according to the group of products associated with them.
13. Adjustments FOB/CIF: was calculated through the difference between the value of merchandise imports from the foreign trade data and the value of merchandise imports from the balance of payments data, and a row and column were added to the supply table called (CIF/FOB adjustments). This adjustment was made at the column level by deducting the cost of freight and insurance from merchandise imports, while the adjustment at the row-level was done by linking both the freight value and the insurance value to the products of the central classification of their products.
14.  Purchases by residents abroad and purchases by non-residents : The value of imports from the travel item in the balance of payments was considered to be the value of purchases by residents abroad, while exports of the same item were considered to be the value of purchases by non-residents at home, and the value of direct purchases by residents abroad was added to Total household consumption on the use side, as recorded with a positive sign within service imports on the supply side. On the other hand, the value of purchases by non-residents at home was deducted from the total household consumption on the use side, while it was recorded with a positive sign in service exports on the same side.
15. Taxes on products: It consists of several matrices, the first of which is the value-added tax matrix, in which the totals of value-added tax were relied on in the final budget account of the government issued by the Ministry of Finance for the years 2018, 2019 and 2020 and the total is redistributed according to the detailed data of the VAT receipts received from The Zakat, Tax and Customs Authority on the first digit of the ISIC classification, and then distribute the tax on the detailed products in the supply tables under the tabular categories according to the structure of domestic production in the supply tables for each year. The second is the matrix of other taxes on products, and the third is the matrix of subsidies on products, it was relied on the direct items contained in the final budget account imposed on it the other tax or subsidies and classified according to the central products classification.
16. Import duties: Two main sources were relied upon: the detailed data on import duties from the Department of Foreign Trade Statistics, classified according to the Harmonized System for Description and Coding of Basic Commodities (HS), and then transferred to the Central Products Classification (CPC) through linking of database, in addition to the final budget account of the government regarding import duties and tobacco fees data, so that the total value of the import duties was reflected on the detailed values ​​resulting from the link files at the level of the central products classification, while the tobacco fees are added directly to the corresponding product in the CPC classification.
17. Transport and trade margins: They were estimated according to products by working on the data of wholesale and retail price statistics from the annual price statistics, which consists of the monthly geometric mean of wholesale prices for products and the geometric mean of retail prices for the years 2018, 2019 and 2020, and it was worked out by calculating annual average prices and was harmonized Wholesale prices and retail prices by linking the central products classification (CPC) and the classification of individual consumption of purpose (COICOP) and linking them to each other, and then extracting the margin rate for each product by dividing the difference between the retail price and the wholesale price of each product divided by the wholesale price of the same product. These rates were considered the starting point for estimating the margins of each product based on the calculated rates and the total supply of domestic production and imports at basic prices. Some adjustments were made to the margins during the balancing process. The resulting margins rates from the final supply and use tables for the year 2018 were considered the basis for calculating the margins for the years 2019 and 2020.
18. Household final consumption expenditure: They were calculated based on the detailed results of the Income and Expenditure Survey 2018 on the level classification of individual consumption of purpose COICOP on the sixth digit and linked to the Central Classification of Products (CPC). Some adjustments and updates were also made during the process of balancing the supply and demand sides according to the commodity flow methodology on The level of each product, and the work has been done in 2019 and 2020 data based on the annual internal estimates of the national accounts of expenditure data according to the items of the income and expenditure survey, and the use of files linking the classifications to obtain data according to the central products classification. The updates and adjustments resulting from the balancing process in the supply and use tables have been considered 2018 and reflecting it on the 2019 and 2020 estimates, considering the annual growth rates at the product level.

Tenth: Derivation of input and output tables

The input-output tables were derived from the supply and use tables based on the following points:

1. Compiling the Trade Margins Matrix: The trade margins were distributed in the supply tables through the use structure of the product in the use table at purchasers prices, bearing in mind that some components of the use table do not have trade margins such as the government final consumption expenditure while verifying that the sum of this matrix at the level of each row equals the total Trade Margin column in the supply table and that the sum of each column in the matrix is zero.
2. Compiling Transport Margin Matrix: The transport margins in the supply tables were distributed through the use structure of products in the use table at the purchaser’s prices checking that the sum of this matrix at the level of each row is the sum of the transport margin column in the supply table and the sum of each column in the matrix equals zero.
3. Compiling the Taxes, Subsidies, and Duties Matrix: The net tax on products has been distributed in the supply tables through the use structure of products in the use table at purchasers prices bearing in mind that net taxes on products may not pertain to some use components such as exports with checking that the sum of this matrix at the row level is equal to the total of the net taxes, subsidies and customs duties columns in supply table.
4. Compiling the use table at the basic prices: through the following equation:

Use at basic prices = use at purchasers' prices - net of taxes, subsidies and customs duties - transport margin - trade margin

5. The link between the economic activities and the products in the use table at basic prices at the level of the rows and the derivation of the tables of inputs and outputs for the economic activities according to the methodology of the stability of the structure of the products
6. Convert total intermediate inputs from basic prices to purchaser' prices by adding a row for net taxes, subsidies and customs duties on products that has been calculated from the total matrix of net taxes and subsidies on products at the column level.
7. Imports are processed by placing them in the final demand matrix section but subtracted from the outputs value.
8. Achieving a balance between the rows and columns in the input and output tables so that the outputs at the level of each activity is equal to the inputs for the same activity.

Eleventh: Challenges:

countries face many major challenges in building supply and use tables, as it is an important step towards improving the level of national accounts estimates and improving their quality. The size of these challenges varies from one country to another.

• Unavailability of detailed statistical data for some economic sectors.
• Challenges of data availability according to statistical classifications and linking them to standardize data classification.

Twelfth: Preparing and reviewing results

After saving the data obtained from the issuing authorities in the databases of the authority, the processes of auditing and reviewing them were carried out according to the scientific statistical method. Calculations are carried out, the results are extracted, the outputs are uploaded and stored on the database, and then the final audits are carried out by specialists in national accounts statistics using modern techniques and software designed for review and audit purposes.

For communication, requests and inquiries, you can contact through the following means of communication:

The Authority's official website www.stats.gov.sa

The Authority's official email: info@stats.gov.sa

Customer Support Email (cs@stats.gov.sa)

An official visit to the authority’s official headquarters in Riyadh or one of its branches in the Kingdom’s regions.

official speeches.

Statistical phone number (920020081).

The supply and use tables, as well as the input and output tables, can be found on the authority's official website on the Internet

https://www.stats.gov.sa/en/1158