<Tr> <Td> Total USSR </Td> <Td> 194,090,000 </Td> <Td> 10,600,000 </Td> <Td> 10,000,000 </Td> <Td> 6,000,000 </Td> <Td> 26,600,000 </Td> <Td> 13.7% </Td> </Tr> <P> The source of the figures is Vadim Erlikman . Poteri narodonaseleniia v XX veke: spravochnik . Moscow, 2004 . ISBN 5 - 93165 - 107 - 1 . pp 21--35 . Erlikman, a Russian historian, notes that these figures are his estimates . </P> <Ul> <Li> The population listed here of 194.090 million is taken from Soviet era sources . Recent studies published in Russia put the actual corrected population in 1940 at 192.598 million . </Li> <Li> According to Russian estimates the population in 1939 included 20.268 million in the territories annexed by the USSR from 1939--40: the eastern regions of Poland 12.983 million; Lithuania 2.440 million; Latvia 1.951 million; Estonia 1.122 million; Romanian Bessarabia and Bukovina 3.7 million; less transfers out of (392,000) ethnic Germans deported during the Nazi--Soviet population transfers; the Anders Army (120,000); the First Polish Army (1944--45) (26,000) and Zakerzonia & the Belastok Region (1,392,000) which was returned to Poland in 1945 . </Li> <Li> Russian sources estimate post war population transfers resulted in a net loss of (622,000). The additions were the annexation of the Carpatho - Ukraine 725,000; the Tuvan People's Republic 81,000; the remaining population on South Sakhalin 29,000 and in the Kaliningrad Oblast 5,000; and the deportation of Ukrainians from Poland to the USSR in 1944 - 47 518,000 . The transfers out included the flight and expulsion of Poles from the USSR 1944 - 47 (1,529,000) and the post war emigration to the west (451,000) According to Viktor Zemskov 3 / 4 of the post war emigration to the west was of persons who were from the territories annexed in 1939 - 40 </Li> <Li> Estimates in the west for the population transfers differ . According to Sergei Maksudov, a Russian demographer living in the west, the population of the territories annexed by the USSR was 23 million less the net population transfers out of 3 million persons who emigrated from the USSR including 2,136,000 Poles who left the USSR; 115,000 Polish soldiers of the Anders Army; 392,000 Germans who left in the era of the Nazi - Soviet Pact and 400,000 Jews, Romanians, Germans Czech and Hungarians who emigrated after the war The Polish government - in - exile put the population of the territories of Poland annexed by the Soviet Union at 13.199 million </Li> <Li> Polish sources put the number of refugees from the territories of Poland annexed by the Soviet Union living in post war Poland at about 2.2 million, about 700,000 more than those listed in the Soviet sources of Poles repatriated . The difference is due to the fact that Poles from the eastern regions who were deported to Germany during the war or had fled Volhynia and Eastern Galicia were not included in the figures of the organized transfers in 1944 - 47 . </Li> <Li> Figures for Belarus, Ukraine and Lithuania include about two million civilian dead that are also listed in Polish sources in the total war dead of Poland . Polish historian Krystyna Kersten estimated losses of about two million in the Polish areas annexed by the Soviet Union . The formal transfer of the territories of Poland annexed by the Soviet Union occurred with the Polish--Soviet border agreement of August 1945 . </Li> <Li> According to Erlikman, in addition to the war dead, there were 1,700,000 deaths due to Soviet repression . (200,000 executed; 4,500,000 sent to prisons and Gulag of whom 1,200,000 died; 2,200,000 deported of whom 300,000 died) </Li> </Ul> <Li> The population listed here of 194.090 million is taken from Soviet era sources . Recent studies published in Russia put the actual corrected population in 1940 at 192.598 million . </Li>

Which country suffered maximum in world war 2