delinquent FBARs gen.

[leka11]

помогите, пожалуйста, перевести delinquent следующем контексте -

US persons should file delinquent FBARs (Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts), along with an attached statement explaining why they were filed late. Late filings due to reasonable cause will not generate penalties. Absent reasonable cause, a taxpayer may be liable for a willful or non-willful civil penalty.
........... (I have properly reported all my taxable income but I only recently learned that I should have been filing FBARs in prior years ......)

спасибо

[leka11]

по смыслу отчет "просроченный", но может есть еще какой-то термин?