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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
12 Months Ended
Sep. 30, 2016
Accounting Policies [Abstract]  
Estimated Useful Lives Of Assets [Table Text Block]
Depreciation is calculated on a straight-line basis over the following estimated useful lives:
 
Plant and building
20-40 years
Machinery and equipment
10-15 years
Furniture and office equipment
5-8 years
Motor vehicles
5-10 years
Leasehold improvements
Shorter of the useful lives or the lease term
Schedule of Goodwill [Table Text Block]
The movement for goodwill is as follow:
 
 
 
September 30,
 
 
 
2014
 
2015
 
2016
 
 
 
RMB
 
RMB
 
RMB
 
 
 
 
 
 
 
 
 
Balance at beginning of year
 
 
11,973
 
 
11,973
 
 
11,973
 
Additions
 
 
-
 
 
-
 
 
-
 
Written off
 
 
-
 
 
-
 
 
-
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
11,973
 
 
11,973
 
 
11,973
 
Estimated Useful Lives Of Intangible Assets [Table Text Block]
Amortization is calculated on a straight-line basis over the following estimated useful lives for the main acquired intangible assets:
 
Technology rights for licensed seeds
3-20 years
Distribution network
6-14 years
Trademark
Indefinite