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BAD DEBT - a debt that is unlikely to be paid, probably because of
insolvency or fraud.
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BALANCE SHEET - a statement of assets and liabilities. See the balance
sheet page.
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BANKRUPTCY - legal status imposed by adjudication of a court on an
individual.
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BLUE CHIP - a listed company, which because of its size, stability
and history, commands a high level of respect from investors. It is interesting
that the term stems from the high value chips used in gambling, which are coloured
blue.
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