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Short-term Loans | 6 Months Ended
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Mar. 31, 2014
Short-term Loans [Text Block] | 9. Short-term Loans As of September 30, 2013 and March 31, 2014, the Company had several short-term bank loans with aggregate outstanding balances of $151,404,677 and $65,312,163, respectively. The loans were primarily obtained for general working capital, carried at interest rates ranging from 5.88% to 15.00% per annum, and had maturity dates ranging from 9 to 12 months. The loans are guaranteed by Mr. Li, the Company's CEO, BAK International (TJ) Ltd and BAK International Ltd. These facilities were also secured by the Company's assets with the following carrying values:
|  | September 30, 2013 |  |  | March 31, 2014 |
Inventories | $ | 24,505,399 |  | $ | 16,086,740 |
Accounts receivable, net |  | 31,392,774 |  |  | - |
Machinery and equipment, net |  | 12,211,038 |  |  | 3,120,875 |
Land use rights, buildings and construction in progress of BAK Industrial Park |  | 87,763,440 |  |  | 85,198,358 |
Land use rights and buildings of Research and Development Test Centre |  | 43,143,525 |  |  | - |
Land use rights #1 and buildings of Tianjin Industrial Park Zone |  | 17,857,940 |  |  | - |
| $ | 216,874,116 |  | $ | 104,405,973 |
During the three months ended March 31, 2013 and 2014, interest expenses of $2,519,625 and $1,845,480, respectively, were incurred on the Company's short-term bank borrowings. During the six months ended March 31, 2013 and 2014, interest expenses of $5,716,558 and $4,591,849, respectively, were incurred on the Company's short-term bank borrowings.

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- Definition The entire disclosure for short-term debt. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 19 -Article 5 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 16 -Article 7 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03.16) -URI http://asc.fasb.org/extlink&oid=6879938&loc=d3e572229-122910 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03.13) -URI http://asc.fasb.org/extlink&oid=6876686&loc=d3e534808-122878 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 03 -Paragraph 13 -Article 9 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.19) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
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