An office building of Belmonde is measured under the revaluation model and has just been revalued to its fair value at the reporting date; its revaluation surplus amounts to 90,000. The departure of its main tenant reduces its value in use and, as its costs of disposal are not negligible, its recoverable amount comes out 35,000 below its carrying amount. Out of prudence, the finance director wishes to recognise the loss in profit or loss. What is the correct effect?