fälliga

Fälliga is a Swedish adjective meaning due or payable. It is used primarily in finance, accounting and civil law to describe obligations, claims or amounts that have reached their scheduled due date and are expected to be paid or collected.

In practice, it occurs in phrases such as fälliga fordringar (matured receivables), fälliga skulder (due liabilities) and fällighet (the state of maturity). A payment becomes fällig on its förfallodag (due date); if it is not paid by that date the obligation is considered förfallen (overdue).

Fällighet is an aspect of payment terms and liquidity management, and it contrasts with related concepts such as forfall (the due date) and förfallen (overdue).

For example, an invoice with a due date of January 31 becomes fällig on that date; if unpaid, it may become förfallen and potentially incur late interest or penalties.

Related concepts include fordran (claim), skuld (debt), faktura (invoice) and likviditet (liquidity). Fälliga is most commonly encountered in formal financial writing, contracts and discussions of cash flow and credit risk.