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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
 12 Months Ended
Sep. 30, 2019
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

 

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