NCA – Held for Sale

Hello, quick question on Chapter 11 NCA -HFS (example 1):

Under IFRS 5: “Any impairment loss is recognised in P&L unless the asset had been measured at revalued amount under IAS 16 or IAS 38, in which case the impairment is treated as a revaluation decrease”.

When the Asset is revalued to fair value immediately before classification as held-for-sale, it results in a 1.5m gain to OCI. Shouldn’t this also go to reval reserve under Equity? Therefore, when the asset is recorded at lower of carrying amount (15.4) and FVCTS (15.4 – 0.3 = 15.1), shouldn’t the loss of 0.3m be written down against this reval reserve first before going to P&L?

Thank you for clarifying 🙂