Historically, bank statements were paper statements produced periodically on a monthly, quarterly or annual basis. There are three subscription plans offered for its users on monthly, quarterly and annual basis. Mortgage bonds can pay interest in either monthly, quarterly or semiannual periods. It is produced on a monthly, quarterly and yearly basis. Users may choose a monthly, quarterly or annual subscription. Contributors send payments based on projected quarterly earnings. Failure to properly file monthly or quarterly returns may result in additional penalties. Companies submitting regular Quarterly and Annual Reports go into the Current category. All such corporations were subject to reporting requirements on a quarterly or annual schedule. Subsequent updates have been quarterly and biannual. They must make quarterly estimated tax payments. This is a theoretical and discussion journal published on a quarterly basis. The foundation publishes an eponymous quarterly in Latin. Many audit committee chairpersons conduct interim calls with key members of management between quarterly meetings. In 2008 Lerner began editing poetry for "Critical Quarterly", a British scholarly publication.