Deferred Government Grants (Tables)

12 Months Ended

Sep. 30, 2014

SCHEDULE OF GOVERNMENT SUBSIDIARIES [Table Text Block]

		2013			2014
Advances from the Management Committee of Dalian Economic Zone (the “Management Committee”)	$	24,505,399		$	24,437,131
Government subsidies received for:-
– Automated high-power lithium battery project from the National Development and     Reform Commission and Ministry of Industry and Information Technology		8,145,594			-
– New energy innovation project from the Ministry of Finance		340,217			-
– Various lithium battery related projects from various government authorities		14,448,005			-
Others		32,252			-
	$	47,471,467		$	24,437,131
Less: Current portion		(24,525,004	)		(24,437,131	)
	$	22,946,463		$	-