Fair Value of Financial Instruments

3 Months Ended

Dec. 31, 2011

Fair Value of Financial Instruments [Text Block]

14.    Fair Value of Financial Instruments

Accounting Standards Codification (“ASC”) Topic 820 requires the disclosure of the estimated fair value of financial instrument for which fair value was not elected. Except for other long-term loan disclosed as below, the carrying amounts of other financial assets and liabilities approximated their fair value due to short maturities or the applicable interest rates approximating the current market value:

	As of September 30, 2011				As of December 31, 2011
	Carrying amount		Fair value		Carrying amount		Fair value
$	2,457,309	$	2,230,726	$	2,487,979	$	2,295,698