Delegated Regulation EU 2024/855 does not provide explicit instructions with respect to the treatment of debt securities issued for which the inflow of money is expected in the future, and it has not occurred yet as per cut-off of the reporting template (i.e. the contract has been signed, and the security has been subscribed but not yet paid up). On the other hand, validation rule v22276 de facto does not allow negative values to be reported in the different buckets of the maturity ladder for row 0240. The closest example to such instrument is loan commitments which receive explicit treatment in the instructions as off-balance sheet assets and liabilities.