Debt payable at future time: claimants entitled to liquidation distribution, unpaid claims discounted to present value using government yield. A person may prove a claim for a debt not yet due on the liquidation commencement date and is entitled to distribution like other stakeholders; however, if the debt remains unpaid at distribution, the admitted claim is reduced to present value by discounting using the closing yield of government securities of matching maturity between distribution and the debt's due date, unless contractually agreed otherwise.