step acquisition: no control to control

sir in step acquisitions, if the entity initially held as associates then at the time of derecognition (as associate being converted to subsidiary)when revaluing the stake of associate at the time the gain/loss goes in SPL or OCI?? say acquired a 35% stake in company few years back, and now acquiring 20% more then, when revaluing our stake immediately before the sale, gain/loss goes in SPL or OCI??