为什么是负值啊？不太明白

问题如下：

A French bank enters into a 6-month forward contract with an importer to sell GBP 40 million in 6 months at a rate of EUR 0.80 per GBP. If in 6 months the exchange rate is EUR 0.85 per GBP, what is the payoff for the bank from the forward contract?

选项：

A.

EUR -2,941,176

B.

EUR -2,000,000

C.

EUR 2,000,000

D.

EUR 2,941,176

解释：

Rationale: The value of the contract for the bank at expiration: 40,000,000 GBP * 0.80 EUR/GBP The cost to close out the contract for the bank at expiration: 40,000,000 GBP * 0.85 EUR/GBP Therefore, the final payoff in EUR to the bank can be calculated as: 40,000,000*(0.80 - 0.85)=- 2,000,000 EUR.