Which of the following statements is Not correct? A. Profit to a long position on a futures contract at maturity can be calculated as "original futures price minus spot or futures price at maturity". B. Profit to a short position on a futures contract at maturity can be calculated as "original futures price minus spot or futures price at maturity". C. A reversing trade implies that you instruct a broker to enter the opposite side of futures position to close your current position. D. Futures contracts are traded on an organized exchange, while forward contracts are traded on an OTC market