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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.


(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.

References in periodicals archive ?
In this precarious condition some particular Actors (however binding their Agreements might be) were too poor, or too wise to go to Law with a Lawyer, & therefore chose rather to compound their Arrears for their being admitted to the Chance of a Benefit Play.
The Sukuk will pay an expected return at a rate of 6% per annum, payable semi-annually in arrear from (and including) the issue date for a period of five years, and thereafter at a rate, reset and payable semi-annually in arrear, reflecting the initial margin above the then prevailing six month Emirates Interbank Offered Rate.
In several cases it was held that the disconnection of water services based on arrear payments for such services is an infringement of section 27(1)(b) of the Constitution, (58) while the obligation to install prepaid water meters, disregarding the monthly free allocation of 6 000 liters per household, was found to be unconstitutional discrimination.
I confess that in the matter of letter writing I am in arrear to everybody: I have dozens of letters to write this afternoon and I cannot help wishing that I could hire the Electric Telegraph once a month and so work off my scores with the wires at whatever expense.
The coda at the end mentions that Miss Bingley pays off every arrear of civility to Elizabeth but does not fill in the same information about Miss de Bourgh, even while mentioning that her mother eventually visits Elizabeth and Darcy at Pemberley.
Second, in stanzas 1-7, the recording angel's inactivity at the preadmittance bureau of the heavenly portals is contrasted to the activity in "the recording angel's black bureau" where the clerk has performed an angelic strip-tease--having "stripp'd off both his wings in quills, / And yet was in arrear of human ills" (stanza 3)--setting the chaos that will be observed telescopically in the denouement.
Having observed that Williams had already taken 'above a hundred pounds of booty' (thus obviating him of the need to linger at the scene), De Quincey attempts to account for the murderer's inordinate loitering by ascribing to him a fetishistic desire for slitting more throats: 'it was next to impossible that any arrear the most trivial should still remain for a gleaner.
Almost immediately Curtis Huppe was kept out as he attempted to reduce the arrear and just a couple of minutes later Shane Johnson had better luck.
That figure supposedly represents one year's worth of arrear sales taxes for Belvedere.
Despite various attempts to solve this problem, "financial stress, debt, arrear rentals and repossessions [were] frequent occurrences in the area.
The position on pensions was made worse by a constitutional court ruling in June, which ordered the government to pay arrear on certain pensions dating back to 1983.
75 %, payable semi-annuallyin arrear on 1st January and 1st July of each year (or on the following business day if either of these two dates is not a business day).