Very insightful question nighmarez3k. Thanks.
Here is what I can come up with. See if you can add anything to it.
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The above shows write off is for PI probably or at least not to do with what you are suggesting, since it wasn't because they can't estimate it properly, but rather competition and regulatory reforms. This is for the 10.5mil business review.
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This could be for what you are suggesting. They put in the 17.5mil because they think a lot of the cases may not be settled now. I think it would be reasonable to assume that most are in fact the newer 'emerging areas', since if they are still making blunders in estimation of their core business then I would be really alarmed.
I will try to confirm this with Shine on Monday, see if they are can give the details of provisioning.
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