#	Country/Territoty	2008	2009	2010	2011	2012	2013	2014	2015
18	Ireland	23.037	36.407	55.201	62.992	67.629	70.549	71.609	71.399
19	Austria	52.29	56.706	59.947	62.597	64.574	66.301	67.479	68.531
20	Dominica	84.919	83.838	83.077	81.214	78.241	74.291	70.441	66.714
21	Albania	55.157	59.51	60.554	61.871	62.978	63.538	63.791	63.793
22	Germany	49.693	55.914	58.655	60.39	61.395	61.85	61.725	61.725
23	Seychelles	135.42	127.345	82.577	76.816	72.14	68.594	64.332	61.244
24	Netherlands	34.577	41.012	45.82	49.741	52.978	55.866	58.351	60.731
25	Mauritius	45.569	49.277	52.349	56.563	59.086	62.135	63.124	59.385
26	Israel	70.812	72.89	71.412	69.604	66.916	63.928	61.185	58.5
27	Montenegro	25.719	32.652	41.876	48.45	52.035	54.549	57.281	57.531

Source: International Monetary Fund 2010 (IMF).

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Net debt is calculated as gross debt minus financial assets corresponding to debt instruments. These financial assets are: monetary gold and SDRs, currency and deposits, debt securities, loans, insurance, pension, and standardized guarantee schemes, and o Percent of GDP.

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