When overboard and facing the boat where is the bow?

I don't know what "overboard and facing the boat" means, exactly. Well, actually, I know what it means, but I don't know why you think it's relevant to where the bow is.

The bow is the front of the boat. No matter where you are in relation to the boat, the bow will always be the front of the boat. This may be on your left, or right, or straight ahead of you, or behind you, depending on where you are.