#	Country/Territoty	2008	2009	2010	2011	2012	2013	2014	2015
45	Costa Rica	25.85	27.723	28.918	31.066	32.738	33.729	34.845	35.768
46	Nepal	40.443	39.387	36.808	35.661	35.446	35.374	35.484	35.697
47	Trinidad and Tobago	8.573	10.664	15.983	20.561	23.739	27.212	31.062	34.998
48	Switzerland	39.022	37.255	37.764	36.136	34.89	34.341	34.639	34.438
49	Latvia	11.259	21.473	34.326	40.577	40.573	38.841	36.211	33.783
50	Ukraine	18.354	33.58	38.603	39.845	41.198	39.657	37.764	33.327
51	Canada	22.419	29	32.217	33.503	34.046	33.973	33.281	32.227
52	South Africa	22.913	26.09	30.326	33.669	35.495	35.461	34.595	32.042
53	Poland	17.24	22.23	25.926	28.152	30.262	31.163	31.768	31.658
54	Serbia	30.003	30.453	35.698	37.18	36.319	34.67	32.388	31.216

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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