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As Of Filer Filing For·On·As Docs:Size Issuer Filing Agent 1/14/14 CBAK Energy Technology, Inc. 10-K 9/30/13 136:17M Newsfile Corp/FA |
Document/Exhibit Description Pages Size 1: 10-K Annual Report -- form10k HTML 962K 2: EX-10.12 Material Contract -- exhibit10-12 HTML 45K 3: EX-10.13 Material Contract -- exhibit10-13 HTML 34K 4: EX-10.14 Material Contract -- exhibit10-14 HTML 33K 5: EX-10.15 Material Contract -- exhibit10-15 HTML 40K 6: EX-21.1 Subsidiaries List -- exhibit21-1 HTML 34K 7: EX-23.1 Consent of Experts or Counsel -- exhibit23-1 HTML 37K 8: EX-23.2 Consent of Experts or Counsel -- exhibit23-2 HTML 35K 11: EX-99.1 Miscellaneous Exhibit -- exhibit99-1 HTML 36K 12: EX-99.2 Miscellaneous Exhibit -- exhibit99-2 HTML 40K 13: EX-99.3 Miscellaneous Exhibit -- exhibit99-3 HTML 36K 14: EX-99.4 Miscellaneous Exhibit -- exhibit99-4 HTML 35K 15: EX-99.5 Miscellaneous Exhibit -- exhibit99-5 HTML 35K 9: EX-31.1 Certification -- §302 - SOA'02 -- exhibit31-1 HTML 41K 10: EX-32.1 Certification -- §906 - SOA'02 -- exhibit32-1 HTML 35K 92: R1 Document and Entity Information HTML 64K 71: R2 Consolidated Balance Sheets HTML 140K 87: R3 Consolidated Balance Sheets (Parenthetical) HTML 45K 96: R4 Consolidated Statements of Comprehensive Loss HTML 105K 123: R5 Consolidated Statements of Shareholders' Equity HTML 62K 74: R6 Consolidated Statements of Cash Flows HTML 152K 86: R7 Consolidated Statements of Cash Flows HTML 35K (Parenthetical) 65: R8 Principal Activities, Basis of Presentation and HTML 87K Organization 54: R9 Summary of Significant Accounting Policies and HTML 82K Practices 125: R10 Pledged Deposits HTML 40K 98: R11 Trade Accounts Receivable, net HTML 54K 97: R12 Inventories HTML 41K 105: R13 Prepayments and Other Receivables HTML 56K 106: R14 Property, Plant and Equipment, net HTML 59K 102: R15 Prepaid Land Use Rights, net and Disposal of HTML 45K Tianjin Meicai New Material Technology Co., Ltd. (Tianjin Meicai) 107: R16 Intangible Assets, net HTML 41K 88: R17 Short-term Bank Loans HTML 51K 93: R18 Accrued Expenses and Other Payables HTML 64K 100: R19 Long-term Bank Loans HTML 40K 134: R20 Other Long-term Loans HTML 37K 116: R21 Deferred Revenue HTML 37K 80: R22 Other Long-term Payables HTML 45K 99: R23 Income Taxes, Deferred Tax Assets and Deferred Tax HTML 72K Liabilities 83: R24 Share-based Compensation HTML 122K 43: R25 Net Loss per Share HTML 43K 117: R26 Fair Value of Financial Instruments HTML 42K 130: R27 Commitments and Contingencies HTML 76K 59: R28 Significant Concentrations HTML 46K 58: R29 Segment Information HTML 57K 63: R30 China BAK Battery, Inc. (Parent Company) HTML 42K 64: R31 Subsequent Events HTML 40K 66: R32 Summary of Significant Accounting Policies HTML 152K (Policies) 31: R33 Summary of Significant Accounting Policies and HTML 42K Practices (Tables) 114: R34 Pledged Deposits (Tables) HTML 40K 78: R35 Trade Accounts Receivable, net (Tables) HTML 54K 81: R36 Inventories (Tables) HTML 39K 48: R37 Prepayments and Other Receivables (Tables) HTML 56K 133: R38 Property, Plant and Equipment, net (Tables) HTML 58K 22: R39 Prepaid Land Use Rights, net and Disposal of HTML 39K Tianjin Meicai New Material Technology Co., Ltd. (Tianjin Meicai) (Tables) 68: R40 Intangible Assets, net (Tables) HTML 39K 121: R41 Short-term Bank Loans (Tables) HTML 47K 45: R42 Accrued Expenses and Other Payables (Tables) HTML 50K 57: R43 Long-term Bank Loans (Tables) HTML 36K 62: R44 Other Long-term Payables (Tables) HTML 43K 72: R45 Income Taxes, Deferred Tax Assets and Deferred Tax HTML 67K Liabilities (Tables) 30: R46 Share-based Compensation (Tables) HTML 121K 53: R47 Net Loss per Share (Tables) HTML 40K 24: R48 Commitments and Contingencies (Tables) HTML 52K 119: R49 Significant Concentrations (Tables) HTML 43K 44: R50 Segment Information (Tables) HTML 54K 115: R51 Principal Activities, Basis of Presentation and HTML 254K Organization (Narrative) (Details) 49: R52 Summary of Significant Accounting Policies and HTML 43K Practices (Narrative) (Details) 69: R53 Inventories (Narrative) (Details) HTML 37K 23: R54 Prepayments and Other Receivables (Narrative) HTML 35K (Details) 27: R55 Property, Plant and Equipment, net (Narrative) HTML 46K (Details) 61: R56 Prepaid Land Use Rights, net and Disposal of HTML 85K Tianjin Meicai New Material Technology Co., Ltd. (Tianjin Meicai) (Narrative) (Details) 35: R57 Intangible Assets, net (Narrative) (Details) HTML 37K 126: R58 Short-term Bank Loans (Narrative) (Details) HTML 56K 76: R59 Accrued Expenses and Other Payables (Narrative) HTML 83K (Details) 103: R60 Long-term Bank Loans (Narrative) (Details) HTML 39K 52: R61 Other Long-term Loans (Narrative) (Details) HTML 43K 55: R62 Deferred Revenue (Narrative) (Details) HTML 39K 112: R63 Other Long-term Payables (Narrative) (Details) HTML 37K 108: R64 Income Taxes, Deferred Tax Assets and Deferred Tax HTML 56K Liabilities (Narrative) (Details) 79: R65 Share-based Compensation (Narrative) (Details) HTML 121K 110: R66 Net Loss per Share (Narrative) (Details) HTML 40K 50: R67 Commitments and Contingencies (Narrative) HTML 101K (Details) 84: R68 Significant Concentrations (Narrative) (Details) HTML 41K 129: R69 China BAK Battery, Inc. (Parent Company) HTML 51K (Narrative) (Details) 26: R70 Subsequent Events (Narrative) (Details) HTML 93K 42: R71 Schedule of Estimated Useful Lives of the Assets HTML 48K (Details) 70: R72 Schedule of Exchange Rates (Details) HTML 49K 33: R73 Schedule of Estimated Useful Lives of the HTML 44K Intangible Assets (Details) 132: R74 Schedule of Pledged Deposits (Details) HTML 48K 46: R75 Schedule of Trade Accounts Receivable (Details) HTML 53K 37: R76 Schedule of Analysis of the Allowance for Doubtful HTML 67K Accounts (Details) 41: R77 Schedule of Inventories (Details) HTML 48K 28: R78 Schedule of Prepayments and Other Receivables HTML 82K (Details) 32: R79 Schedule of Analysis of Allowance for Doubtufl HTML 55K Accounts for Other Receivables (Details) 94: R80 Schedule of Property, Plant and Equipment HTML 70K (Details) 39: R81 Schedule of Depreciation Expense (Details) HTML 53K 127: R82 Schedule of Investment Property in Operating HTML 35K Leases (Details) 67: R83 Schedule of Minimum Future Rental Payments for HTML 48K Operating Leases (Details) 101: R84 Schedule of Prepaid Land Use Rights (Details) HTML 54K 109: R85 Sdchedule of Intangible Assets (Details) HTML 45K 38: R86 Schedule of Facilities Secured by the Company's HTML 77K Assets (Details) 40: R87 Schedule of Accrued Expenses and Other Payables HTML 98K (Details) 124: R88 Schedule of Long Term Bank Loans (Details) HTML 37K 34: R89 Schedule of Government Subsidiaries (Details) HTML 67K 95: R90 Schedule of Income Taxes (Details) HTML 45K 91: R91 Schedule of Income Tax Reconciliation (Details) HTML 71K 113: R92 Schedule of Deferred Tax Assets and Liabilities HTML 85K (Details) 90: R93 Schedule of Vested and Exercisable Options HTML 50K (Details) 75: R94 SCHEDULE OF SUMMARY OF SHARE OPTION PLAN ACTIVITY HTML 64K June 25, 2007 (Details) 118: R95 SCHEDULE OF VALUATION OF OPTIONS GRANTED ON June HTML 44K 25, 2007 (Details) 73: R96 SCHEDULE OF SUMMARY OF SHARE OPTION PLAN ACTIVITY HTML 62K January 28, 2008 (Details) 47: R97 SCHEDULE OF VALUATION OF OPTIONS GRANTED ON HTML 42K January 28, 2008 (Details) 82: R98 SCHEDULE OF SUMMARY OF SHARE OPTION PLAN ACTIVITY HTML 62K May 29, 2008 (Details) 77: R99 SCHEDULE OF VALUATION OF OPTIONS GRANTED ON May HTML 42K 29, 2008 (Details) 60: R100 SCHEDULE OF SUMMARY OF SHARE OPTION PLAN ACTIVITY HTML 71K June 22, 2009 (Details) 136: R101 SCHEDULE OF VALUATION OF OPTIONS GRANTED ON June HTML 42K 22, 2009 (Details) 111: R102 SCHEDULE OF SUMMARY OF SHARE OPTION PLAN ACTIVITY HTML 71K April 8, 2010 (Details) 89: R103 SCHEDULE OF VALUATION OF OPTIONS GRANTED ON April HTML 42K 8, 2010 (Details) 29: R104 Schedule of Earnings Per Share, Basic and Diluted HTML 46K (Details) 120: R105 Schedule of Capital Commitments (Details) HTML 45K 128: R106 Schedule Ofguarantees (Details) HTML 61K 122: R107 Schedule of Discounted Bank Acceptance Bills HTML 37K (Details) 85: R108 Schedule of Customer Accounted for More Than 10% HTML 38K of the Company's Total Trade Accounts Receivable (Details) 36: R109 Schedule of Revenue by Major Customers by HTML 42K Reporting Segments (Details) 104: R110 Schedule of Net Revenues by Product (Details) HTML 81K 51: R111 Schedule of Net Revenues by Geographical Area HTML 83K (Details) 131: XML IDEA XML File -- Filing Summary XML 197K 25: EXCEL IDEA Workbook of Financial Reports XLSX 226K 56: EXCEL IDEA Workbook of Financial Reports (.xls) XLS 1.14M 16: EX-101.INS XBRL Instance -- cbak-20130930 XML 1.39M 18: EX-101.CAL XBRL Calculations -- cbak-20130930_cal XML 207K 19: EX-101.DEF XBRL Definitions -- cbak-20130930_def XML 1.99M 20: EX-101.LAB XBRL Labels -- cbak-20130930_lab XML 4.31M 21: EX-101.PRE XBRL Presentations -- cbak-20130930_pre XML 2.20M 17: EX-101.SCH XBRL Schema -- cbak-20130930 XSD 801K 135: ZIP XBRL Zipped Folder -- 0001062993-14-000200-xbrl Zip 318K
China BAK Battery, Inc.: Exhibit 23.2 - Filed by newsfilecorp.com |
Exhibit 23.2
CONSENT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM
We hereby consent to the incorporation by reference in the Registration Statements on Form S-3 (No. 333-148253, No. 333-151678 and No. 333-151985) and the Registration Statements on Form S-8 (No. 333-137747, No. 333-153649 and No. 333-153650) of China BAK Battery, Inc. (the “Company”) of our report dated January 14, 2014, relating to the Company's consolidated financial statements (which report expresses an unqualified opinion with an emphasis paragraph on the substantial doubt about the Company's ability to continue as a going concern), which appears in this Annual Report on Form 10-K of the Company for the year ended September 30, 2013.
/s/ Crowe Horwath (HK) CPA Limited
Crowe Horwath (HK) CPA
Limited
Hong Kong, China
January 14, 2014
This ‘10-K’ Filing | Date | Other Filings | ||
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Filed on: | 1/14/14 | |||
For Period end: | 9/30/13 | 10-K/A, 8-K, NT 10-K | ||
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