Which of the following statements regarding forward contracts is TRUE()
A. The buyer of a forward contract has agreed to deliver the underlying asset at a specific price and date in the future whereas the seller has agreed to accept delivery of the underlying at the same agreed upon price and date.
B. When prices increase, the buyer of a forward contract gains and the seller of a forward contract loses.
C. The buyer of a forward contract gains when prices decrease, and the seller of a forward contract loses when prices increase.
参考答案：B
解析：
If the price of the underlying instrument sold forward increases, the seller of the futures contract will have to pay more than planned to deliver the product and will lose on the forward part of the transaction.