XML 17 R48.htm IDEA: XBRL DOCUMENT v2.4.0.8

SHARE OPTION PLANS (Tables)

12 Months Ended

Sep. 30, 2013

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 2		Tranche 3		Tranche 4		Tranche 5		Tranche 6		Tranche 7		Tranche 8
		October 22,		March 28,		June 16,		January 4,		January 3,		January 3,		January 2,
Grant date		2007		2008		2008		2010		2011		2012		2013
Options outstanding as of    October 1, 2011		5,000		130,167		10,000		120,000		120,000		-		-
Number of options granted		-		-		-		-		-		365,000		-
Options exercised		-		-		-		-		-		-		-
Options expired		-		(5,667)		-		-		(5,000)		-		-
Options outstanding as of    September 30, 2012		5,000		124,500		10,000		120,000		115,000		365,000		-
Number of options granted		-		-		-		-		-		-		360,000
Options cancelled/expired		(5,000)		(124,500)		(10,000)		-		-		-		-
Outstanding as of September    30, 2013		-		-		-		120,000		115,000		365,000		360,000
Options vested and exercisable
At September 30, 2012		5,000		124,500		10,000		120,000		115,000		365,000		-
At September 30, 2013		-		-		-		120,000		115,000		365,000		360,000
Weighted average fair value     at the grant date (USD)		4.55		2.69		3.42		7.20		6.08		1.45		0.76

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			Tranche			Tranche			Tranche			Tranche			Tranche			Tranche
		2			3*			4			5			6			7			8
Exercise price (USD)		9.27			5.30			6.64			12.23			10.84			2.55			1.44
Average risk-free interest rate		4.08	%		2.51	%		3.73	%		1.66	%		1.03	%		0.40	%		0.37	%
Expected option life (year)		3.8			2.7			2.9			3			3			3			3
Volatility rate		60.86	%		78.17	%		77.27	%		92.81	%		88.03	%		90.30	%		81.98	%
Dividend yield		-			-			-			-			-			-			-

* Tranche 3 consists of different vesting structures. The expected option life and fair value presented above are weighted average numbers.

X

- Details

Name:	us-gaap_DisclosureOfCompensationRelatedCostsSharebasedPaymentsAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the number and weighted-average exercise prices (or conversion ratios) for share options (or share units) that were outstanding at the beginning and end of the year, vested and expected to vest, exercisable or convertible at the end of the year, and the number of share options or share units that were granted, exercised or converted, forfeited, and expired during the year.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (c)(1)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

+ Details

Name:	us-gaap_ScheduleOfShareBasedCompensationStockOptionsActivityTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the significant assumptions used during the year to estimate the fair value of stock options, including, but not limited to: (a) expected term of share options and similar instruments, (b) expected volatility of the entity's shares, (c) expected dividends, (d) risk-free rate(s), and (e) discount for post-vesting restrictions.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 718

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (f)(2)

-URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901

+ Details

Name:	us-gaap_ScheduleOfShareBasedPaymentAwardStockOptionsValuationAssumptionsTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration