请问答案中的NP = 3year pv = -5000000从题目的哪里看到的

问题如下：

Q. Recommend whether Zhu should view an investment in the VAL project’s equity as acceptable given her two possible CfD scenarios and justify your recommendation.

选项：

解释：

The IRR of the VAL project’s equity under the original assumption of GBP0.075 as the guaranteed rate for the full 30-year time horizon of the project is equal to 14.15% [= RATE(nper, pmt, -pv, fv) = RATE(3, 0, -50000000, 74376852)].

The IRR of the VAL project under the updated assumption of GBP0.07 as the guaranteed rate for the full 30-year time horizon of the project is equal to 5.50% [= RATE(nper, pmt, -pv, fv) = RATE(3, 0, -50000000, 58706468)].

The IRR of the VAL project exceeds the 8% hurdle rate at a CfD rate of 0.075 but fails to do so if the CfD rate is 0.07. As such, Zhu’s assumption about future electricity rates is critical to her recommendation. If she fully believes that a CfD rate of 0.075 is attainable, then an investment in the VAL project is attractive.