TOKI PJSC owns two pieces of land in Dubai. Land A was purchased in 2013 at a cost of Dh10 million while Land B was purchased in 2014 at a cost of Dh12 million. The lands were classified as fixed assets, and were revalued as follows:

	Open market value
	Land A	Land B
Years revalued	Dh million	Dh million
2015	8	16
2017	12	11
2019	11	14

Required:

At each valuation date, calculate the surplus or deficit arising on the revaluation of both lands, respectively.