IFRS 5 – DO and NCA HFS

Hi,

I wanted to ask regarding the revaluation model of IFRS 5, Chris mentioned that IAS 16 revaluation model is the applicable model to IFRS 5 for Revaluation, which requires revaluation differences (gains/loss) be recognized in Other Comprehensive Income (OCI), however, in the example 1 that Chris solved, he recognized the Impairment from revaluation in SPL.

I would like to confirm what the right way is.

Thank you.