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[单选题]

A company that prepares its financial statements according to IFRS owns several investment properties on which it earns rental income. It values the properties using the fair value model basedon prevailing rental markets. After two years of increases, the market softened in 2014 and valuesdecreased. A summary of the properties' valuations follows:

Which of the following best describes the impact of the revaluation on the 2014 financial statements?

A.€6.5 million charge to net income

B.€6.5 million charge to revaluation surplus

C.€4.5 million charge to revaluation surplus and €2.0 million charge to net income

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