This command rotates the active layer by 180°, with no degradation of pixel data. The shape of the layer is not altered: note that this may cause it to extend beyond the bounds of the image. (In GIMP this is permitted, and does not force the layer to be cropped. You will not, however, be able to see the parts that extend outside the image unless you resize the image canvas or move the layer.) The center of the layer will be located at the same place after rotation as it was before rotation.