AND.... until agreed to by both parties there is NO "document to be finalised".
It all depends how pedantic a person wishes to be within the constraints and definitions of the English language.
Strictly speaking the expression "being finalised" is a simple past participle substitute for the present participle "finalising". The point being they BOTH represent an act currently being undertaken NOT something that may or may not happen.
To explain it otherwise is either illogical at best or deceptive at worst.
**pokes tongue out cheekily**
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