Revaluation surplus BPP – CONSOL SOFP

Hi in reference to BPP textbook page 133 worked example. Pong and Ping Co.
Why is the Revaluation surplus of Pong co $5000 is not being included on the face of the SOFP consol under Equity.

What’s the rule on revaluation surplus?
Do we only need to take the post acquisition value of revaluation surplus. Because the stated $5000 is book value
Is the treatment the same as Group retained earnings?