revaluation gain and revaluation loss (impairment)

the revaluation gain is taken to SOCI
the revaluation loss (impairment) is taken to the SPL
BUT where the revaluation loss (impairment) arises on previously revalued asset it should be deducted against the previous revalution gain AND any surplus revaluation loss (impairment) will be recorded as an expense in the SPL

eg1.CA of asset is 2000P as at 31/12/01
it revalued to 1500P at the same date
therefore
DR impairment 500P (SPL)
CR asset 500P

but
eg2.CA of asset is 2000P as at 31/2/01
it revalued to 3000P at the same date
therefore
DR asset 1000P
CR RS 1000P
the next year it is impaired by 2300P
therefore
DR RS 1000P (SOCI)
DR SPL impairment expense 1300P
CR asset 2300P

MY QUESTION:
what happens when an asset decreases in value ie revaluation loss of 400P one year and then increases in value the next 900P?
option 1. DR impairment expense 400P (SPL)
CR asset 400P
and the following year
DR asset 900P
CR RS 900

option 2. DR impairment expense 400P (SPL)
CR asset 400P
and the following year
DR asset 900P
CR SPL 400P
CR RS 500P

PS: similar to question 354 in the kaplan exam kit

or