Business / Debt / Arrears: A payment made after it is due is in arrears. Interest is said to be paid in arrears since it is paid to the date of payment rather than in advance, as is rent.
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Dividends In Arrears

Business / Accounting / Dividends In Arrears: Missed dividends for past years that preferred stockholders have a right to receive under the cumulative-dividend preference if and when dividends are declared. MORE

Dividend In Arrears

Business / Finance / Dividend In Arrears: An approach that assumes dividends grow at a constant rate in perpetuity. The value of the stock equals next year's dividends divided by the difference between the required rate of return and the assu MORE

Annuity In Arrears

Business / Finance / Annuity In Arrears: An annuity with a first payment one full period hence, rather than immediately. MORE