Asset Mass Change Substitution is not triggering. Please advise?

I have completed the below mentioned steps -

1. Substitution Exit created in Tcode - GGB1 ( Asset accounting -> AM - Master data mass change ) with Pre-requisite condition having Tcodes - AS01 or AS02 or AR01 or AR31 or AR32. Please refer to the below image - GGB1.jpg.

2. Entry maintained in Tcode - OA02 for all the company code with proper Substitution exit name as maintained in above step (Also checked that active entry is present in Table - T093SB ). Please refer to the below Images - OA02.jpg and T093SB.jpg respectively.

3. Executing the Tcode - AR01 and passing Asset no and Company code and Execute, then Create Work list.

4. Give any WL name and select - Change asset w/o (bulk change), it will ask for substitution and click on drop down and correct substitution entry is coming in drop down. Select the Substitution exit and work queue added as shown below-

5. Open Tcode - AR31 and put that Work queue no and Execute, Select that entry and Release.

6. It shows - Work queue released, but substitution exit is not triggered.

Please suggest, If we are missing some thing.

I would really appreciate, If someone can help on this issue.

Regards

Rohit