FRF7 Chapter 3 Example 1

F7 Chapter 3 Example 1; In this question, part three says, '' (iii) A non-current asset with a carrying value of $130,000 was written down to $95,000. The impairment occurred as a result of general price changes. The revaluation surplus account contains $25,000 relating to this asset.'' and the answer given as '' Impairment loss -- (25) '' Could anyone please explain to me why the value of Impairment loss is (25) ?