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INVENTORIES

12 Months Ended

Sep. 30, 2014

INVENTORIES

Inventories consist of the following:

	September 30,
	2013	2014
	RMB	RMB
Work in progress and supplies	436,251	498,384
Finished goods	86,861	71,571
Provision	(52,301)	(53,587)

	470,811	516,368

As of September 30, 2013 and 2014, goods already delivered to customers but still recorded in finished goods, amounted to RMB11,376 and RMB10,373 respectively. As the Company does not recognize revenues until the selling prices of respective goods have been finalized with the customers, goods delivered to customers as mentioned above will only be recognized as cost of revenues when related revenues is recognized.

Provision for inventories is as below:

	Years ended
	September 30,
	2013	2014
	RMB	RMB

Balance at beginning of year	27,547	52,301
Additions	38,561	21,984
Write-off	(13,807)	(20,698)

Balance at end of year	52,301	53,587

- Definition

The entire disclosure for inventory. This may include, but is not limited to, the basis of stating inventory, the method of determining inventory cost, the major classes of inventory, and the nature of the cost elements included in inventory. If inventory is stated above cost, accrued net losses on firm purchase commitments for inventory and losses resulting from valuing inventory at the lower-of-cost-or-market may also be included. For LIFO inventory, may disclose the amount and basis for determining the excess of replacement or current cost over stated LIFO value and the effects of a LIFO quantities liquidation that impacts net income.

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