[1]: 81 A debt instrument is a financial claim that requires payment of interest and/or principal by the debtor to the creditor in the future.
Examples include debt securities (such as bonds and bills), loans, and government employee pension obligations.
[1]: 208, s7.243 Net debt estimates are not always available since some government assets are difficult to value, such as loans made at concessional rates.
For context on the magnitude of the debt numbers, European Union member countries have an agreement, the Stability and Growth Pact (SGP), to maintain a general government gross debt of no more than 60% of GDP.
[5] When data is not available, numbers are International Monetary Fund (IMF) staff estimates.