| # | Flag | Country | Net incurrence of liabilities, total (current LCU)Net incurrence of liabilities, total (current LCU) | Year |
|---|---|---|---|---|
| 1 | Equatorial Guinea | 99,497,000,000 | 2014 | |
| 2 | Democratic Republic Of Congo | 97,584,000,000 | 2010 | |
| 3 | Nepal | 92,189,370,000 | 2017 | |
| 4 | Australia | 89,438,000,000 | 2017 | |
| 5 | Uzbekistan | 83,207,061,337 | 2017 | |
| 6 | Ethiopia | 77,578,292,411 | 2017 | |
| 7 | Italy | 64,278,742,118 | 1991 | |
| 8 | Norway | 63,325,000,000 | 2017 | |
| 9 | United Kingdom | 60,956,000,000 | 2017 | |
| 10 | Spain | 51,928,366,025 | 2017 | |
| 11 | France | 49,805,093,931 | 1994 | |
| 12 | Albania | 44,163,420,000 | 2017 | |
| 13 | Uruguay | 43,576,907,613 | 2017 | |
| 14 | Malaysia | 40,408,307,649 | 2017 | |
| 15 | Singapore | 37,527,700,000 | 2017 | |
| 16 | Morocco | 35,123,840,000 | 2017 | |
| 17 | Germany | 33,254,423,953 | 1990 | |
| 18 | Niger | 29,872,000,000 | 1980 | |
| 19 | Zambia | 27,135,747,294 | 2017 | |
| 20 | Kyrgyzstan | 20,517,300,000 | 2017 | |
| 21 | Ghana | 19,655,552,994 | 2015 | |
| 22 | Guinea-Bissau | 17,916,724,073 | 2017 | |
| 23 | Bhutan | 17,877,066,775 | 2017 | |
| 24 | Mauritius | 14,756,322,673 | 2017 | |
| 25 | Finland | 12,247,444,805 | 1994 | |
| 26 | Namibia | 12,054,377,974 | 2017 | |
| 27 | Israel | 12,035,312,877 | 2017 | |
| 28 | Honduras | 10,708,928,244 | 2015 | |
| 29 | Austria | 9,911,121,124 | 1994 | |
| 30 | Greece | 8,947,498,166 | 1990 | |
| 31 | Guatemala | 8,254,916,945 | 2016 | |
| 32 | Republic of Macedonia | 8,080,392,411 | 2017 | |
| 33 | United Arab Emirates | 5,983,337,534 | 2017 | |
| 34 | Poland | 5,761,000,000 | 1994 | |
| 35 | Afghanistan | 5,066,471,432 | 2017 | |
| 36 | Croatia | 4,445,000,000 | 2001 | |
| 37 | Portugal | 4,433,814,507 | 1994 | |
| 38 | New Zealand | 3,758,000,000 | 2008 | |
| 39 | Moldova | 3,421,200,000 | 2017 | |
| 40 | Zimbabwe | 2,798,486,590 | 2017 | |
| 41 | Benin | 2,745,000,000 | 1979 | |
| 42 | Maldives | 2,360,100,000 | 2011 | |
| 43 | Belarus | 2,152,596,415 | 2017 | |
| 44 | Czech Republic | 2,071,000,000 | 1994 | |
| 45 | Botswana | 1,981,896,183 | 2017 | |
| 46 | Tunisia | 1,912,900,000 | 2012 | |
| 47 | Papua New Guinea | 1,614,274,536 | 2017 | |
| 48 | Jordan | 1,316,700,000 | 2017 | |
| 49 | Bahrain | 1,293,340,000 | 2013 | |
| 50 | Georgia | 1,136,200,000 | 2017 | |
| 51 | The Bahamas | 1,036,892,000 | 2017 | |
| 52 | Barbados | 999,907,560 | 2015 | |
| 53 | Trinidad and Tobago | 945,900,000 | 2015 | |
| 54 | Lesotho | 602,000,000 | 2017 | |
| 55 | Seychelles | 542,364,256 | 2016 | |
| 56 | Suriname | 443,470,584 | 2012 | |
| 57 | Solomon Islands | 230,762,199 | 2017 | |
| 58 | Lithuania | 220,777,340 | 1994 | |
| 59 | Fiji | 218,403,976 | 2017 | |
| 60 | Oman | 126,000,000 | 2013 | |
| 61 | Romania | 124,848,000 | 1994 | |
| 62 | Cyprus | 122,027,529 | 1994 | |
| 63 | Grenada | 106,196,335 | 2014 | |
| 64 | San Marino | 69,314,639 | 2007 | |
| 65 | Saint Vincent and the Grenadines | 65,994,623 | 2009 | |
| 66 | Belize | 63,644,000 | 2011 | |
| 67 | Bulgaria | 52,983,000 | 1994 | |
| 68 | Saint Kitts And Nevis | 41,757,783 | 2010 | |
| 69 | East Timor | 32,095,674 | 2017 | |
| 70 | Federated States of Micronesia | 28,140,247 | 2017 | |
| 71 | Tonga | 14,845,835 | 2017 | |
| 72 | Palau | 4,645,700 | 2017 | |
| 73 | Marshall Islands | 674,900 | 2017 | |
| 74 | Estonia | 35,945 | 1992 | |
| 75 | Kenya | 9 | 2017 | |
| 76 | Sierra Leone | 8 | 2014 | |
| 77 | Lebanon | 7 | 2017 | |
| 78 | Argentina | 7 | 2017 | |
| 79 | Sri Lanka | 7 | 2017 | |
| 80 | Philippines | 6 | 2017 | |
| 81 | United States | 6 | 2017 | |
| 82 | São Tomé and Príncipe | 6 | 2012 | |
| 83 | Bangladesh | 6 | 2016 | |
| 84 | Brazil | 5 | 2017 | |
| 85 | Chile | 5 | 2017 | |
| 86 | Senegal | 5 | 2017 | |
| 87 | Algeria | 4 | 2011 | |
| 88 | Burkina Faso | 4 | 2017 | |
| 89 | India | 4 | 2017 | |
| 90 | Indonesia | 4 | 2017 | |
| 91 | Thailand | 4 | 2017 | |
| 92 | Angola | 4 | 2017 | |
| 93 | Mexico | 3 | 2017 | |
| 94 | Rwanda | 3 | 2017 | |
| 95 | Uganda | 3 | 2017 | |
| 96 | Malawi | 3 | 2018 | |
| 97 | Colombia | 3 | 2017 | |
| 98 | South Korea | 2 | 2017 | |
| 99 | Burundi | 2 | 2013 | |
| 100 | Armenia | 2 | 2017 | |
| 101 | South Africa | 2 | 2017 | |
| 102 | Tanzania | 2 | 2018 | |
| 103 | Iran | 2 | 2006 | |
| 104 | Serbia | 2 | 2012 | |
| 105 | Paraguay | 2 | 2017 | |
| 106 | Madagascar | 2 | 2002 | |
| 107 | Gabon | 2 | 2016 | |
| 108 | Russia | 2 | 2017 | |
| 109 | Cambodia | 1 | 2017 | |
| 110 | Myanmar | 1 | 2017 | |
| 111 | Mongolia | 1 | 2017 | |
| 112 | Mozambique | 1 | 2017 | |
| 113 | Kazakhstan | 1 | 2017 | |
| 114 | Mali | 1 | 2017 | |
| 115 | Japan | 1 | 2017 | |
| 116 | Iraq | 1 | 2016 | |
| 117 | Saudi Arabia | 1 | 2017 | |
| 118 | Hungary | 1 | 2017 | |
| 119 | Egypt | 1 | 2012 | |
| 120 | Dominican Republic | 1 | 2017 | |
| 121 | China | 1 | 2016 | |
| 122 | Cameroon | 1 | 2017 | |
| 123 | Ivory Coast | 1 | 2017 | |
| 124 | Turkey | 1 | 2017 | |
| 125 | Ukraine | 1 | 2017 | |
| 126 | Vietnam | 1 | 2002 | |
| 127 | Iceland | -2 | 2017 | |
| 128 | Republic of the Congo | -2 | 2016 | |
| 129 | Tajikistan | -1,477,000 | 2001 | |
| 130 | Liberia | -1,828,568 | 2008 | |
| 131 | Kiribati | -2,037,258 | 2017 | |
| 132 | Nauru | -5,284,492 | 2017 | |
| 133 | Samoa | -6,771,321 | 2017 | |
| 134 | Slovenia | -8,763,144 | 1994 | |
| 135 | Saint Lucia | -23,242,938 | 2010 | |
| 136 | Luxembourg | -187,283,558 | 1994 | |
| 137 | El Salvador | -203,072,971 | 2017 | |
| 138 | Malta | -210,105,000 | 2017 | |
| 139 | Bolivia | -314,450,380 | 2007 | |
| 140 | Netherlands | -408,402,194 | 1994 | |
| 141 | Vanuatu | -441,700,000 | 2017 | |
| 142 | Bosnia and Herzegovina | -728,507,041 | 2017 | |
| 143 | Republic of Ireland | -1,055,000,000 | 2017 | |
| 144 | Azerbaijan | -1,154,500,000 | 2017 | |
| 145 | Togo | -1,852,193,646 | 2017 | |
| 146 | Peru | -11,833,800,967 | 2017 | |
| 147 | Jamaica | -13,260,646,000 | 2013 | |
| 148 | Central African Republic | -31,771,161,745 | 2016 |