#	Country/Territoty	2008	2009	2010	2011	2012	2013	2014	2015
92	Peru	0	0	0	0	0	0	0	0
93	Philippines	0	0	0	0	0	0	0	0
94	Romania	0	0	0	0	0	0	0	0
95	Turkmenistan	0	0	0	0	0	0	0	0
96	Saint Kitts and Nevis	0	0	0	0	0	0	0	0
97	Tunisia	0	0	0	0	0	0	0	0
98	Saint Lucia	0	0	0	0	0	0	0	0
99	Tonga	0	0	0	0	0	0	0	0
100	Togo	0	0	0	0	0	0	0	0
101	Sudan	0	0	0	0	0	0	0	0

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 Billions National currency.

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