XML 85 R17.htm IDEA: XBRL DOCUMENT
v2.4.1.9

EQUITY INVESTMENTS | 12 Months Ended
--- | ---
Sep. 30, 2014
Equity Method Investments and Joint Ventures [Abstract] |
Equity Method Investments Disclosure [Text Block] |
| 10. | EQUITY INVESTMENTS
Equity investments consist of the following:
|  | September 30, |
|  | 2013 |  | 2014 |
|  | RMB |  | RMB |
Equity method investment |  | 6,173 |  | - |
Cost method investment |  | 18,721 |  | 18,721 |
|  | 24,894 |  | 18,721 |
The Company owned 30% equity interest in Liyu and accounted for the investment in Liyu under the equity method. For the years ended September 30, 2012, 2013 and 2014, the Company recorded its pro-rata share of earnings (loss) in Liyu of RMB4,030, RMB5,161 and RMB(776), respectively. The Company also received dividends of RMB2,100, RMB2,700 and RMB3,000 respectively from Liyu for each of the years ended September 30, 2012, 2013 and 2014. The dividend received was accounted for as a reduction in equity investments. On July 10, 2014, the Company has disposed all its equity interests at a consideration of RMB900, a loss of disposal of RMB1,498 was recorded in the statement of income and comprehensive income for the year ended September 30, 2014. Jinong As of September 30, 2011, the Company owned 23% equity interest in Jinong and accounted for equity method investment. In 2012, one shareholder of Jinong increased its investment in Jinong’s shares, thereby the equity interests held by the Company were reduced to 17.94% and the Company is considered to no longer have a significant influence on Jinong. Therefore, the investment in Jinong was accounted for the cost method investment as of September 30, 2013 and 2014

X
- Details
Name: | us-gaap_EquityMethodInvestmentsAndJointVenturesAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The entire disclosure for equity method investments and joint ventures. Equity method investments are investments that give the investor the ability to exercise significant influence over the operating and financial policies of an investee. Joint ventures are entities owned and operated by a small group of businesses as a separate and specific business or project for the mutual benefit of the members of the group. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.12) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: 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 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 323 -SubTopic 10 -Section 35 -Paragraph 32 -URI http://asc.fasb.org/extlink&oid=35687916&loc=d3e32787-111569 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 323 -SubTopic 10 -Section 35 -Paragraph 35 -URI http://asc.fasb.org/extlink&oid=35687916&loc=d3e32847-111569 + Details
Name: | us-gaap_EquityMethodInvestmentsDisclosureTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration