#	Country/Territoty	2008	2009	2010	2011	2012	2013	2014	2015
1	Japan	94.899	111.578	120.744	129.49	135.959	142.236	147.833	153.43
2	Lebanon	145.608	134.286	127.094	126.533	127.152	127.453	128.164	129.133
3	Barbados	95.669	103.672	108.957	111.727	113.329	113.793	113.989	113.628
4	Greece	83.395	96.826	109.507	117.163	120.723	121.065	117.183	112.577
5	Belgium	74.028	86.6	91.394	94.436	96.531	97.723	98.826	100.103

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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