CREATE TABLE table_68344 ("Rank" FLOAT, "Team" TEXT, "Country" TEXT, "Value  ( $M ) " FLOAT, "Debt as % of value" FLOAT, "% change on year" TEXT, "Revenue  ( $M ) " FLOAT, "Operating income  ( $m ) " FLOAT)

Name the country where % change on year is 21 and value is less than 86
SELECT "Country" FROM table_68344 WHERE "Debt as % of value" < '86' AND "% change on year" = '21'
SELECT "Country" FROM "table_68344" WHERE "% change on year" = '21' AND "Debt as % of value" < '86'