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Deferred Revenue
3 Months Ended
Dec. 31, 2013
Deferred Revenue [Text Block]

11. Deferred Revenue

Deferred revenue mainly represents a government grant subsidy of $9.2 million (RMB56 million) for costs of land use rights relating to BAK Industrial Park, which is amortized on a straight-line basis over the estimated useful lives of the depreciable facilities constructed thereon of 35 years.