LM74202-Q1: Finding the absolute maximum negative Voltage when Out has a positive value

I am not sure how to interpret the data given in the data sheet under absolute maximum ratings:

I have 24 V Output and have to survive negative surges. What is the maximum negative voltage I must not exceed at the IN Pin? 

under Absolute maximum ratings:

IN, IN-OUT | -42 | 42 V

IN, IN-OUT (350ms transient) | -55 | 55 V

Now do I have to subtract the 24 V Out Voltage for the negative voltage limit like this? In-Out = Limit (In-24V=-42); In = -18V ? 

Wich is less than given under recommended operation where there is not the addition of IN-OUT: 

IN | -40 | 40 | V 

I appreciate your help. Many thanks in advance 

Joel