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EQUITY INVESTMENTS (Tables)

12 Months Ended

Sep. 30, 2013

Equity Method Investments and Joint Ventures [Abstract]

Schedule of Investments in and Advances to Affiliates, Schedule of Investments [Table Text Block]

Equity investments consist of the following:

		September 30,
		2012		2013
		RMB		RMB
Equity method investment		3,712		6,173
Cost method investment		18,721		18,721
		22,433		24,894

Equity Method Investments [Table Text Block]

A summary of the financial information of Liyu is set forth below:

Balance sheets:		September 30,
		2012		2013
		RMB		RMB
Current assets		14,091		15,187
Non-current assets		5,783		8,296
Total assets		19,874		23,483
Current and total liabilities		(7,275)		(2,678)
Total shareholders’ equity		12,599		20,805

		Year ended
Operating results:		September 30,
		2011		2012		2013
		RMB		RMB		RMB
Revenue		19,027		19,038		27,125
Income from operations		11,304		11,818		16,653
Net income		9,845		13,434		17,206

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- Definition

Tabular disclosure of equity method investments including, but not limited to, name of each investee or group of investments, percentage ownership, difference between recorded amount of an investment and the value of the underlying equity in the net assets, and summarized financial information.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 323

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=6382943&loc=d3e33918-111571

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- Definition

A tabular presentation of the information summarizing investments in and advances to majority-owned subsidiaries, other controlled companies, and other affiliates, as prescribed by the SEC. It reflects specified information about ownership, financial results from, and financial position in such entities. Includes the tabular presentations that disaggregate investments in and advances to majority-owned subsidiaries, other controlled companies, and other affiliates.

+ References

No definition available.

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