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SHARE OPTION PLANS (Tables)
12 Months Ended
Sep. 30, 2012
Disclosure Of Compensation Related Costs, Share-Based Payments [Abstract]  
Schedule of Share-based Compensation, Stock Options, Activity [Table Text Block]
A summary of the share option activity under the 2005 and 2009 Plans is as follows:
 
 
 
Tranche 1
 
Tranche 2
 
Tranche 3
 
Tranche 4
 
Tranche 5
 
Tranche 6
 
Tranche 7
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Grant date
 
November 8,
2005
 
October 22,
2007
 
March 28,
2008
 
June 16,
2008
 
January 4,
2010
 
January 3,
2011
 
January 3,
2012
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Options outstanding as of October 1, 2010
 
 
64,400
 
 
5,000
 
 
156,167
 
 
10,000
 
 
125,000
 
 
-
 
 
-
 
Number of options granted
 
 
-
 
 
-
 
 
-
 
 
-
 
 
-
 
 
120,000
 
 
-
 
Options exercised
 
 
(64,400)
 
 
-
 
 
(26,000)
 
 
-
 
 
-
 
 
-
 
 
-
 
Options cancelled/ forfeited/ expired
 
 
-
 
 
-
 
 
-
 
 
-
 
 
(5,000)
 
 
-
 
 
-
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Options outstanding as of September 30, 2011
 
 
-
 
 
5,000
 
 
130,167
 
 
10,000
 
 
120,000
 
 
120,000
 
 
-
 
Number of options granted
 
 
-
 
 
-
 
 
-
 
 
-
 
 
-
 
 
-
 
 
365,000
 
Options cancelled/ forfeited/ expired
 
 
-
 
 
-
 
 
(5,667)
 
 
-
 
 
-
 
 
(5,000)
 
 
-
 
Outstanding as of September 30, 2012
 
 
-
 
 
5,000
 
 
124,500
 
 
10,000
 
 
120,000
 
 
115,000
 
 
365,000
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Options vested and exercisable
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
At September 30, 2011
 
 
-
 
 
-
 
 
130,167
 
 
10,000
 
 
120,000
 
 
-
 
 
-
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
At September 30, 2012
 
 
-
 
 
5,000
 
 
124,500
 
 
10,000
 
 
120,000
 
 
115,000
 
 
365,000
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Weighted average fair value at the grant date (USD)
 
 
2.69
 
 
4.55
 
 
2.69
 
 
3.42
 
 
7.20
 
 
6.08
 
 
1.45
 
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions [Table Text Block]
The fair value of each option granted is estimated on the date of grant using the Black-Scholes Option Pricing Model:
 
 
 
Tranche
1#
 
 
Tranche
2
 
 
Tranche
3*
 
 
Tranche
4
 
 
Tranche
5
 
 
Tranche
6
 
 
Tranche
7
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Exercise price (USD)
 
 
8.75
 
 
 
9.27
 
 
 
5.30
 
 
 
6.64
 
 
 
12.23
 
 
 
10.84
 
 
 
2.55
 
 
Average risk-free interest rate
 
 
4.47
%
 
 
4.08
%
 
 
2.51
%
 
 
3.73
%
 
 
1.66
%
 
 
1.03
%
 
 
0.40
%
 
Expected option life (year)
 
 
3.5
 
 
 
3.8
 
 
 
2.7
 
 
 
2.9
 
 
 
3
 
 
 
3
 
 
 
3
 
 
Volatility rate
 
 
30.79
%
 
 
60.86
%
 
 
78.17
%
 
 
77.27
%
 
 
92.81
%
 
 
88.03
%
 
 
90.30
%
 
Dividend yield
 
 
-
 
 
 
-
 
 
 
-
 
 
 
-
 
 
 
-
 
 
 
-
 
 
 
-
 
 
 
#
Tranche 1 was modified on September 14, 2009. The exercise price modified to USD 4.00 and the fair value was USD 2.66 at the modified date.
 
*
Tranche 3 consists of different vesting structures. The expected option life and fair value presented above are weighted average numbers.