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See "Example 19" at https://drafts.csswg.org/css-lists/#list-item-counter. The example markup shown is
<ol>
<li>First top-level item
<li value=5>Second top-level item, value=5
<ol start=3>
<li>First second-level item, list start=3
<li>Second second-level item, list start=3
<ol reversed>
<li>First third-level item in reversed list
<li>Second third-level item in reversed list
<li>Third third-level item in reversed list
<li>Fourth third-level item in reversed list
</ol>
</ol>
<li>Third second-level item, list start=3
<li>Third top-level item
</ol>
but I believe the intention is clearly for the "Third second-level item" to be before, not after, the second of the three closing </ol> tags. Otherwise it becomes a "top-level item" instead.