Finance record reveals arrears (7)
I believe the answer is:
backlog
'arrears' is the definition.
(I've seen this before)
'finance record' is the wordplay.
'finance' becomes 'back' (backing is a kind of financing).
'record' becomes 'log' (logging is a kind of recording).
'back'+'log'='BACKLOG'
'reveals' is the link.
(Other definitions for backlog that I've seen before include "Accumulation (of work) to be dealt with" , "Work awaiting attention" , "Accumulation of work waiting to be done" , "that hasn't had the attention it should" , "Amount of uncompleted work" .)