Dear Bandhit,
I got it, and will make notes that no obsolete provision to be setup for R/M as of 30-Sep-2013.
But I would suggest SP to prepare working paper for slow-moving of R/M from next quarter Q4_2013,
with that evidence, we can tell E&Y that there is no obsoleted R/M base on IFRS Accounting Policy,
just like you made the working paper for FG , even it given no obsoleted FG...