Table:
text: Forbes' list of the most valuable football clubs
2009 rankings
2009 rankings
Rank_ Team Country Value_M Debt_as_of_value _change_on_year Revenue_M Operating_income_m
1 Manchester United England 1870 54 4 512 160
2 Real Madrid Spain 1353 23 5 576 81
3 Arsenal England 1200 107 0 349 80
4 Bayern Munich Germany 1110 0 21 465 59
5 Liverpool England 1010 59 -4 332 50
6 Milan Italy 990 0 24 330 58
7 Barcelona Spain 960 43 22 487 108
8 Chelsea England 800 92 5 424 -13
9 Juventus Italy 600 5 18 264 46
10 Schalke Germany 510 38 9 234 41
11 Tottenham Hotspur England 445 29 12 228 70
12 Lyon France 423 18 4 245 94

text: Forbes' list of the most valuable football clubs
2009 rankings
2009 rankings
Rank_ Team Country Value_M Debt_as_of_value _change_on_year Revenue_M Operating_income_m
13 Roma Italy 381 9 -12 276 69
14 Internazionale Italy 370 77 -8 272 27
15 Hamburg Germany 330 0 13 202 44
16 Borussia Dortmund Germany 325 33 1 183 9
17 Manchester City England 310 0 62 164 -16
18 Werder Bremen Germany 292 0 12 177 27
19 Newcastle United England 285 96 -5 198 -13
20 Stuttgart Germany 264 0 not reported 176 18
21 Aston Villa England 240 10 26 150 1
21 Marseille France 240 0 28 200 20
23 Celtic Scotland 218 14 -4 145 11
24 Everton England 207 49 5 151 14
25 Rangers Scotland 194 86 not reported 128 15

Question: Name the country where the percentage year-on-year change is 21 and the score is less than 86 for the Forbes Most Valuable Football Clubs Rankings 2009 list?

Question: In the Forbes 2009 Most Valuable Football Clubs list, identify the highest earnings for operating income greater than 27 for Hamburg and debt as a % of value less than 0. ?