#	Country/Territoty	2008	2009	2010	2011	2012	2013	2014	2015
45	Denmark	-115.898	-74.561	4.634	83.846	151.045	196.912	229.982	253.148
46	Mauritius	120.623	135.263	152.544	174.666	194.926	218.096	235.017	235.017
47	Austria	148.027	155.557	169.959	183.156	195.125	207.322	219.024	231.049
48	Niger	60.575	73.057	140.932	163.439	174.273	186.948	201.401	225.222
49	Switzerland	212.354	199.417	209.485	205.999	204.5	207.364	215.477	220.698
50	Portugal	105.094	120.83	135.005	143.312	150.727	157.337	167.738	178.604
51	Kazakhstan	-2222.92	-1854.82	-1260.39	-660.678	-214.201	34.98	157.536	163.576
52	Macedonia	77.221	88.554	99.145	108.152	115.421	123.218	131.566	140.563
53	Ireland	41.463	58.123	86.184	101.81	113.847	124.122	132.472	139.202
54	Qatar	32.908	114.962	107.25	103.08	101.772	102.086	105.545	109.87

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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