Revaluation of Investment Property

Hi Sir,

Question 31 in Kaplan FR kit (2020-2021) ,(I could not copy the question)

The question is requiring some adjustment to retained earnings .

Why They included the revaluation of investment property as an adjustment in retained earnings,

I think here because it is an investment property.

Sir, please correct me if I am wrong .As per my understanding the revaluation should come as a separate line in equity as other components in equity right ? not within retained earnings.

Thanks