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Rules require write off of 50% of core debt (4)

Ross

I believe the answer is:

code

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'rules' is the definition.

I don't understand the rest of the clue.

Can you help me to learn more?

(Other definitions for code that I've seen before include "ethical principles?" , "System of signals" , "Secret symbols" , "System of ethics - cipher" , "what's character-changing?" .)

I've seen this clue in The Irish Times.
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