v2.3.0.15
PROVISION FOR WARRANTY
6 Months Ended
Sep. 30, 2011
Provision For Warranty Disclosure [Abstract] 
Provision For Warranty Disclosure [Text Block]
16.
PROVISION FOR WARRANTY

Estimated warranty costs are recognised at the time when the Company sells its products and are included in sale, marketing and distribution expenses. The Company uses historical failure rates and costs to repair product defects during the warranty period to estimate warranty costs while are reviewed periodically in light of actual experience. The reconciliation of the changes in the warranty obligation is as follows:

     
Three months ended
September 30,
   
Six months ended
September 30,
 
     
2011
   
2010
   
2011
   
2010
 
     
US$’000
   
US$’000
   
US$’000
   
US$’000
 
                           
 
Beginning balance
    367       283       301       226  
 
Exchange realignment
    5       4       9       5  
 
Accrual for warranties issued during the period
    85       230       224       554  
 
Settlement made during the period
    (135 )     (48 )     (212 )     (316 )
                                   
 
Closing balance
    322       469       322       469