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A previously due payment that has not been made. For example, because preferred stock has guaranteed dividends, a company is legally required to pay all dividends on preferred stock before it makes any dividend payments on common stock. If the company does not do so, usually because it has become cash poor, the preferred dividends are said to be in arrearage. This is also called being in arrears.
Farlex Financial Dictionary. © 2012 Farlex, Inc. All Rights Reserved


(1) Being past due on a debt.(2) Paid at the end of the period rather than the beginning. Rent is usually paid in advance,at the beginning of the month for the coming month.Interest is usually paid in arrears,at the beginning of the month for interest accrued during the prior month.Real estate taxes are usually paid in arrears.

The Complete Real Estate Encyclopedia by Denise L. Evans, JD & O. William Evans, JD. Copyright © 2007 by The McGraw-Hill Companies, Inc.
References in periodicals archive ?
"The Rohtas builders had arrears worth Rs 63 lakh and 98 thousand against RERA and labourers and this amount was not recovered even after issuing them notices several times.
'Our plea with him now is to try his best and clear the two months arrears so that workers will laugh more, he has promised recently that he was going to pay and we also have the trust that he will pay the two months arrears as earlier promised.'
As of November 2017, three-month plus arrears excluding defaults stood at 1.9% of the outstanding portfolio balance, above the 0.7% seen in November 2016.
It is clarified that notices were issued to the defaulters to pay the outstanding arrear bills but they fail to deposit it and Pesco teams disconnected power supply to these defaulters and warned to deposit their outstanding dues immediately otherwise power supply will not be restored.
It is noted that simultaneously with the termination of the tenancy by the tenant, the landlord also terminated the tenancy agreement, since the tenant owed to him rents in arrear and despite giving him 21 days' notice to pay them, he did not respond.
Summary: The Albanian government's fiscal consolidation and arrear repayment measures
All the dead bodies have been repatriated and their leave salaries, arrear salaries, and other benefits have also been paid," Akm Mizanur Rahman, an official from the Labour Wing of the consulate of Bangladesh, told Gulf News.
Minister for Water and Power Khawaja Asif on Friday suggested that the federal government should bear some financial burden to settle an outstanding arrear dispute between Discos and provinces, source said to research analyst-PAGE.
But East Ayrshire Council have now sent her a letter of up to PS up arrear saying she is not liable for the PS785 total arrears run up after the tax robbed her of PS33 per fortnight.
Egypt's media outlets owe EGP 10bn in arrear back taxes
The bonds will be issued on or around June 5 at par and will carry a coupon of one per annum payable semi-annually in arrear commencing on September 12.
The profit rate per year is payable semi-annually in arrear until the first call date in 2019, said the bankers, asking not to be identified because the matter is private.