impairment

Hello Sir,
“An entity owns a property which was revalued to $500,000 on 31 March 20X3 with a revaluation gain of $200,000 being recognised as other comprehensive income and recorded in the revaluation surplus. At 31 March 20X5 the property had a carrying amount of $460,000 but the recoverable amount of the property was estimated at only $200,000. What is the amount of impairment and how should this be treated in
the financial statements?”

“Impairment = $460,000 – 200,000 = $260,000 Of this $200,000 is debited to the revaluation surplus to reverse the previous upward revaluation (and recorded as other comprehensive income) and the remaining $60,000 is charged to the statement of profit
or loss.”

The answer said the reverse the previous upward revaluation and recorded as other comprehensive income, is it mean the negative figure of $200,000 in the OCI for revaluation reverse? Thank you.