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Financial instruments (Tables) | 12 Months Ended
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Sep. 30, 2022
Financial Instruments [Abstract] |
Disclosure of financial liabilities included in the long-term debt | The following table presents the financial liabilities included in the long-term debt (Note 14) measured at amortized cost categorized using the fair value hierarchy.
|  | As at September 30, 2022 | As at September 30, 2021
| Level | Carrying amount | Fair value | Carrying amount | Fair value
|  | $ | $ | $ | $
2014 U.S. Senior Notes | Level 2 | 550,177 |  | 539,752 |  | 888,307 |  | 936,084 |
2021 U.S. Senior Notes | Level 2 | 1,361,974 |  | 1,127,739 |  | 1,253,226 |  | 1,255,055 |
2021 CAD Senior Notes | Level 2 | 595,900 |  | 503,227 |  | 595,331 |  | 585,506 |
Other long-term debt | Level 2 | 71,278 |  | 68,991 |  | 31,169 |  | 30,345 |
|  | 2,579,329 |  | 2,239,709 |  | 2,768,033 |  | 2,806,990 |
Disclosure of fair value measurement of financial assets | The following table presents financial assets and liabilities measured at fair value categorized using the fair value hierarchy:
| Level | As at September 30, 2022 | As at September 30, 2021
|  | $ | $
Financial assets |  |  |  |  |
FVTE |  |  |  |  |
Cash and cash equivalents | Level 2 |  | 966,458 |  |  | 1,699,206
Cash included in funds held for clients (Note 5) | Level 2 |  | 504,726 |  |  | 456,525
Deferred compensation plan assets (Note 11) | Level 1 |  | 71,863 |  |  | 81,633
|  |  | 1,543,047 |  | 2,237,364
Derivative financial instruments designated as hedging instruments |  |  |  |  |
Current derivative financial instruments included in current financial assets | Level 2 |  |  |  |
Cross-currency swaps |  |  | 8,740 |  |  | 4,146
Foreign currency forward contracts |  |  | 18,934 |  | 12,745
Interest rate swaps |  |  | — |  |  | 1,043
Long-term derivative financial instruments (Note 11) | Level 2 |  |  |  |
Cross-currency swaps |  |  | 222,246 |  | 24,347
Foreign currency forward contracts |  |  | 15,631 |  | 9,231
|  |  | 265,551 |  | 51,512
FVOCI |  |  |  |  |
Short-term investments included in current financial assets | Level 2 |  | 6,184 |  |  | 1,027
Long-term bonds included in funds held for clients (Note 5) | Level 2 |  | 94,113 |  |  | 136,629
Long-term investments (Note 11) | Level 2 |  | 16,826 |  |  | 19,354
|  |  | 117,123 |  | 157,010
Financial liabilities |  |  |  |  |
Derivative financial instruments designated as hedging instruments |  |  |  |  |
Current derivative financial instruments | Level 2 |  |  |  |
Cross-currency swaps |  |  | — |  |  | 5,762
Foreign currency forward contracts |  |  | 5,710 |  |  | 735
Long-term derivative financial instruments | Level 2 |  |  |  |
Cross-currency swaps |  |  | 1,685 |  |  | 39,918
Foreign currency forward contracts |  |  | 4,795 |  |  | 1,866
|  |  | 12,190 |  | 48,281
Disclosure of fair value measurement of financial liabilities | The following table presents financial assets and liabilities measured at fair value categorized using the fair value hierarchy:
| Level | As at September 30, 2022 | As at September 30, 2021
|  | $ | $
Financial assets |  |  |  |  |
FVTE |  |  |  |  |
Cash and cash equivalents | Level 2 |  | 966,458 |  |  | 1,699,206
Cash included in funds held for clients (Note 5) | Level 2 |  | 504,726 |  |  | 456,525
Deferred compensation plan assets (Note 11) | Level 1 |  | 71,863 |  |  | 81,633
|  |  | 1,543,047 |  | 2,237,364
Derivative financial instruments designated as hedging instruments |  |  |  |  |
Current derivative financial instruments included in current financial assets | Level 2 |  |  |  |
Cross-currency swaps |  |  | 8,740 |  |  | 4,146
Foreign currency forward contracts |  |  | 18,934 |  | 12,745
Interest rate swaps |  |  | — |  |  | 1,043
Long-term derivative financial instruments (Note 11) | Level 2 |  |  |  |
Cross-currency swaps |  |  | 222,246 |  | 24,347
Foreign currency forward contracts |  |  | 15,631 |  | 9,231
|  |  | 265,551 |  | 51,512
FVOCI |  |  |  |  |
Short-term investments included in current financial assets | Level 2 |  | 6,184 |  |  | 1,027
Long-term bonds included in funds held for clients (Note 5) | Level 2 |  | 94,113 |  |  | 136,629
Long-term investments (Note 11) | Level 2 |  | 16,826 |  |  | 19,354
|  |  | 117,123 |  | 157,010
Financial liabilities |  |  |  |  |
Derivative financial instruments designated as hedging instruments |  |  |  |  |
Current derivative financial instruments | Level 2 |  |  |  |
Cross-currency swaps |  |  | — |  |  | 5,762
Foreign currency forward contracts |  |  | 5,710 |  |  | 735
Long-term derivative financial instruments | Level 2 |  |  |  |
Cross-currency swaps |  |  | 1,685 |  |  | 39,918
Foreign currency forward contracts |  |  | 4,795 |  |  | 1,866
|  |  | 12,190 |  | 48,281
Disclosure of financial instruments by type of interest rate | The following table summarizes the fair value of these swaps.
|  |  |  |  | As at September 30, 2022 | As at September 30, 2021
Interest rate swaps | Notional amount | Receive Rate | Pay Rate | Maturity | Fair value | Fair value
|  |  |  |  | $ | $
Fair value hedges of 2011 U.S. Senior Note | U.S.$250,000 | 4.99% | LIBOR 1 month +3.26% | December 2021 | — |  | 1,043 |
Disclosure of detailed information about cross-currency swap agreements | The following tables summarize the cross-currency swap agreements that the Company had entered into in order to manage its currency:
|  |  |  |  | As at September 30, 2022 | As at September 30, 2021
Receive Notional | Receive Rate | Pay Notional | Pay rate | Maturity | Fair value | Fair value
|  |  |  |  | $ | $
Hedges of net investments in European operations
$759,400 | From 1.62% to 3.81% | €521,337 | From (0.14)% to 2.51% | From September 2023 to 2028 | 78,647 |  | 12,859
$136,274 | From 3.57% to 3.63% | £75,842 | From 2.67% to 2.80% | September 2024 | 24,247 |  | 9,814
$58,419 | From 3.57% to 3.68% | kr371,900 | From 2.12% to 2.18% | September 2024 | 12,625 |  | 5,820
Hedges of net investments in European operations and cash flow hedges on unsecured committed term loan credit facility
US$500,000 | LIBOR 1 month + 1.00% | €443,381 | From 1.13% to 1.17% | December 2023 | 104,330 |  | (27,819) |
Cash flow hedges of 2014 U.S Senior Notes
US$265,000 | From 3.74% to 4.06% | $354,093 | From 3.45% to 3.81% | From September 2023 to 2024 | 9,452 |  | (17,861) |
Total |  |  |  |  | 229,301 |  | (17,187) |
Disclosure of notional, average contract rates, maturities and sensitivity analysis for currency risk | As at September 30, 2022, the Company held foreign currency forward contracts to hedge exposures to changes in foreign currency, which have the following notional, average contract rates and maturities:
|  | Average contract rates | As at September 30, 2022 | As at September 30, 2021
Foreign currency forward contracts | Notional | Less than one year | More than one year | Fair value | Fair value
|  |  |  | $ | $
USD/INR | US$227,289 | 80.99 | 83.17 | (7,803) |  | 4,002
CAD/INR | $302,557 | 62.40 | 64.41 | 7,865 |  | 882
EUR/INR | €67,895 | 96.28 | 95.93 | 11,690 |  | 6,650
GBP/INR | £61,686 | 106.91 | 105.62 | 12,753 |  | 2,390
SEK/INR | kr49,908 | 9.04 | 7.40 | 1,047 |  | (10) |
EUR/GBP |  |  |  | — |  | 1,033 |
EUR/MAD | €22,190 | 11.00 | 10.70 | (201) |  | 2,064
EUR/CZK | €7,082 | 26.80 | 26.87 | 611 |  | 758 |
EUR/SEK | €7,241 | 10.77 | 10.36 | (148) |  | 1,396
Others | $65,935 |  |  | (1,754) |  | 210 |
Total |  |  |  | 24,060 |  | 19,375 |
31. Financial instruments (continued) MARKET RISK (CONTINUED) Currency risk (continued) The following table details the Company's sensitivity to a 10% strengthening of the Swedish krona, the U.S. dollar, the euro and the British pound foreign currency rates on net earnings and comprehensive income. The sensitivity analysis on net earnings presents the impact of foreign currency denominated financial instruments and adjusts their translation at period end for a 10% strengthening in foreign currency rates. The sensitivity analysis on other comprehensive income presents the impact of a 10% strengthening in foreign currency rates on the fair value of foreign currency forward contracts designated as cash flow hedges and on net investment hedges.
|  |  |  | 2022 |  |  |  | 2021
| euro impact | U.S. dollar impact | British pound impact | Swedish krona impact | euro impact | U.S. dollar impact | British pound impact | Swedish krona impact
| $ | $ | $ | $ | $ | $ | $ | $
Increase in net earnings | 2,835 |  | 3,604 |  | 622 |  | 883 |  | 1,294 |  | 1,416 |  | 1,227 |  | 171 |
Decrease in other comprehensive loss | (183,986) |  | (179,780) |  | (31,700) |  | (8,577) |  | (83,334) |  | (187,587) |  | (25,622) |  | (8,287) |
Disclosure of maturity analysis for non-derivative financial liabilities | The following tables summarize the carrying amount and the contractual maturities of both the interest and principal portion of financial liabilities. All amounts contractually denominated in foreign currency are presented in Canadian dollar equivalent amounts using the period-end spot rate or floating rate.
As at September 30, 2022 | Carrying amount | Contractual cash flows | Less than one year | Between one and three years | Between three and five years | Beyond five years
| $ | $ | $ | $ | $ | $
Non-derivative financial liabilities |  |  |  |  |  |
Accounts payable and accrued liabilities | 1,016,407 |  | 1,016,407 |  | 1,016,407 |  | — |  | — |  | — |
Accrued compensation and employee-related liabilities | 1,130,726 |  | 1,130,726 |  | 1,130,726 |  | — |  | — |  | — |
2014 U.S. Senior Notes | 550,177 |  | 591,467 |  | 90,680 |  | 500,787 |  | — |  | — |
2021 U.S. Senior Notes | 1,361,974 |  | 1,537,370 |  | 24,623 |  | 49,246 |  | 862,639 |  | 600,862 |
2021 CAD Senior Notes | 595,900 |  | 675,600 |  | 12,600 |  | 25,200 |  | 25,200 |  | 612,600 |
Unsecured committed term loan credit facility | 687,705 |  | 721,807 |  | 27,053 |  | 694,754 |  | — |  | — |
Lease liabilities | 709,201 |  | 808,445 |  | 182,815 |  | 295,017 |  | 166,848 |  | 163,765 |
Other long-term debt | 71,278 |  | 80,324 |  | 25,843 |  | 11,919 |  | 42,557 |  | 5 |
Clients’ funds obligations | 604,431 |  | 604,431 |  | 604,431 |  | — |  | — |  | — |
Derivative financial liabilities |  |  |  |  |  |
Cash flow hedges of future revenue | 10,505 |  |  |  |  |  |
Outflow |  | 304,698 |  | 110,827 |  | 193,871 |  | — |  | — |
(Inflow) |  | (311,446) |  | (109,319) |  | (202,127) |  | — |  | — |
Cross-currency swaps | 1,685 |  |  |  |  |  |
Outflow |  | 168,213 |  | 74,902 |  | 93,311 |  | — |  | — |
(Inflow) |  | (167,586) |  | (74,762) |  | (92,824) |  | — |  | — |
| 6,739,989 |  | 7,160,456 |  | 3,116,826 |  | 1,569,154 |  | 1,097,244 |  | 1,377,232 |
As at September 30, 2021 | Carrying amount | Contractual cash flows | Less than one year | Between one and three years | Between three and five years | Beyond five years
| $ | $ | $ | $ | $ | $
Non-derivative financial liabilities |  |  |  |  |  |
Accounts payable and accrued liabilities | 891,374 |  | 891,374 |  | 891,374 |  | — |  | — |  | — |
Accrued compensation and employee-related liabilities | 1,084,014 |  | 1,084,014 |  | 1,084,014 |  | — |  | — |  | — |
2011 & 2014 U.S. Senior Notes | 888,307 |  | 955,768 |  | 410,738 |  | 545,030 |  | — |  | — |
2021 U.S. Senior Notes | 1,253,226 |  | 1,439,360 |  | 22,690 |  | 45,380 |  | 805,940 |  | 565,350 |
2021 CAD Senior Notes | 595,331 |  | 688,269 |  | 12,669 |  | 25,200 |  | 25,200 |  | 625,200 |
Unsecured committed term loan credit facility | 633,623 |  | 649,498 |  | 7,043 |  | 642,455 |  | — |  | — |
Lease liabilities | 776,940 |  | 877,498 |  | 192,750 |  | 318,993 |  | 180,593 |  | 185,162 |
Other long-term debt | 31,169 |  | 32,071 |  | 13,133 |  | 18,337 |  | 595 |  | 6 |
Clients’ funds obligations | 591,101 |  | 591,101 |  | 591,101 |  | — |  | — |  | — |
Derivative financial liabilities |  |  |  |  |  |
Cash flow hedges of future revenue | 2,601 |  |  |  |  |  |
Outflow |  | 163,162 |  | 55,039 |  | 103,373 |  | 4,750 |  | — |
(Inflow) |  | (171,282) |  | (55,756) |  | (110,294) |  | (5,232) |  | — |
Cross-currency swaps | 45,680 |  |  |  |  |  |
Outflow |  | 1,128,791 |  | 91,667 |  | 1,037,124 |  | — |  | — |
(Inflow) |  | (1,088,240) |  | (85,776) |  | (1,002,464) |  | — |  | — |
| 6,793,366 |  | 7,241,384 |  | 3,230,686 |  | 1,623,134 |  | 1,011,846 |  | 1,375,718 |
Disclosure of maturity analysis for derivative financial liabilities | The following tables summarize the carrying amount and the contractual maturities of both the interest and principal portion of financial liabilities. All amounts contractually denominated in foreign currency are presented in Canadian dollar equivalent amounts using the period-end spot rate or floating rate.
As at September 30, 2022 | Carrying amount | Contractual cash flows | Less than one year | Between one and three years | Between three and five years | Beyond five years
| $ | $ | $ | $ | $ | $
Non-derivative financial liabilities |  |  |  |  |  |
Accounts payable and accrued liabilities | 1,016,407 |  | 1,016,407 |  | 1,016,407 |  | — |  | — |  | — |
Accrued compensation and employee-related liabilities | 1,130,726 |  | 1,130,726 |  | 1,130,726 |  | — |  | — |  | — |
2014 U.S. Senior Notes | 550,177 |  | 591,467 |  | 90,680 |  | 500,787 |  | — |  | — |
2021 U.S. Senior Notes | 1,361,974 |  | 1,537,370 |  | 24,623 |  | 49,246 |  | 862,639 |  | 600,862 |
2021 CAD Senior Notes | 595,900 |  | 675,600 |  | 12,600 |  | 25,200 |  | 25,200 |  | 612,600 |
Unsecured committed term loan credit facility | 687,705 |  | 721,807 |  | 27,053 |  | 694,754 |  | — |  | — |
Lease liabilities | 709,201 |  | 808,445 |  | 182,815 |  | 295,017 |  | 166,848 |  | 163,765 |
Other long-term debt | 71,278 |  | 80,324 |  | 25,843 |  | 11,919 |  | 42,557 |  | 5 |
Clients’ funds obligations | 604,431 |  | 604,431 |  | 604,431 |  | — |  | — |  | — |
Derivative financial liabilities |  |  |  |  |  |
Cash flow hedges of future revenue | 10,505 |  |  |  |  |  |
Outflow |  | 304,698 |  | 110,827 |  | 193,871 |  | — |  | — |
(Inflow) |  | (311,446) |  | (109,319) |  | (202,127) |  | — |  | — |
Cross-currency swaps | 1,685 |  |  |  |  |  |
Outflow |  | 168,213 |  | 74,902 |  | 93,311 |  | — |  | — |
(Inflow) |  | (167,586) |  | (74,762) |  | (92,824) |  | — |  | — |
| 6,739,989 |  | 7,160,456 |  | 3,116,826 |  | 1,569,154 |  | 1,097,244 |  | 1,377,232 |
As at September 30, 2021 | Carrying amount | Contractual cash flows | Less than one year | Between one and three years | Between three and five years | Beyond five years
| $ | $ | $ | $ | $ | $
Non-derivative financial liabilities |  |  |  |  |  |
Accounts payable and accrued liabilities | 891,374 |  | 891,374 |  | 891,374 |  | — |  | — |  | — |
Accrued compensation and employee-related liabilities | 1,084,014 |  | 1,084,014 |  | 1,084,014 |  | — |  | — |  | — |
2011 & 2014 U.S. Senior Notes | 888,307 |  | 955,768 |  | 410,738 |  | 545,030 |  | — |  | — |
2021 U.S. Senior Notes | 1,253,226 |  | 1,439,360 |  | 22,690 |  | 45,380 |  | 805,940 |  | 565,350 |
2021 CAD Senior Notes | 595,331 |  | 688,269 |  | 12,669 |  | 25,200 |  | 25,200 |  | 625,200 |
Unsecured committed term loan credit facility | 633,623 |  | 649,498 |  | 7,043 |  | 642,455 |  | — |  | — |
Lease liabilities | 776,940 |  | 877,498 |  | 192,750 |  | 318,993 |  | 180,593 |  | 185,162 |
Other long-term debt | 31,169 |  | 32,071 |  | 13,133 |  | 18,337 |  | 595 |  | 6 |
Clients’ funds obligations | 591,101 |  | 591,101 |  | 591,101 |  | — |  | — |  | — |
Derivative financial liabilities |  |  |  |  |  |
Cash flow hedges of future revenue | 2,601 |  |  |  |  |  |
Outflow |  | 163,162 |  | 55,039 |  | 103,373 |  | 4,750 |  | — |
(Inflow) |  | (171,282) |  | (55,756) |  | (110,294) |  | (5,232) |  | — |
Cross-currency swaps | 45,680 |  |  |  |  |  |
Outflow |  | 1,128,791 |  | 91,667 |  | 1,037,124 |  | — |  | — |
(Inflow) |  | (1,088,240) |  | (85,776) |  | (1,002,464) |  | — |  | — |
| 6,793,366 |  | 7,241,384 |  | 3,230,686 |  | 1,623,134 |  | 1,011,846 |  | 1,375,718 |
Disclosure of analysis of age of trade accounts receivable | The following table sets forth details of the age of trade accounts receivable that are past due:
|  |  | 2022 | 2021
|  |  | $ | $
Not past due |  |  | 950,928 |  | 818,520 |
Past due 1-30 days |  |  | 81,000 |  | 47,702 |
Past due 31-60 days |  |  | 25,694 |  | 21,582 |
Past due 61-90 days |  |  | 12,142 |  | 7,402 |
Past due more than 90 days |  |  | 39,883 |  | 46,939 |
|  |  | 1,109,647 |  | 942,145 |
Allowance for doubtful accounts |  |  | (3,460) |  | (3,728) |
|  |  | 1,106,187 |  | 938,417 |

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- Definition The disclosure of the sensitivity analysis for types of market risk to which the entity is exposed, showing how profit or loss and equity would have been affected by changes in the relevant risk variable that were reasonably possible at that date. [Refer: Market risk [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2021-01-01 -Paragraph 40 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2021-en-r&anchor=para_40_a&doctype=Standard -URIDate 2021-03-24 + Details
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