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v3.23.3

Provisions (Tables) | 12 Months Ended
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Sep. 30, 2023
Provisions [abstract] |
Disclosure of movement in provisions |
| Severances 1 | Decommissioning liabilities 2 | Others 3 | Total
| $ | $ | $ | $
As at September 30, 2022 | 10,644 |  | 22,930 |  | 17,011 |  | 50,585 |
Additional provisions | 25,839 |  | 1,771 |  | 18,608 |  | 46,218 |
Utilized amounts | (30,038) |  | (4,337) |  | (15,237) |  | (49,612) |
Reversals of unused amounts | (1,322) |  | (1,680) |  | (2,634) |  | (5,636) |
Discount rate adjustment and imputed interest | — |  | 186 |  | — |  | 186 |
Foreign currency translation adjustment | 596 |  | 1,102 |  | 724 |  | 2,422 |
As at September 30, 2023 | 5,719 |  | 19,972 |  | 18,472 |  | 44,163 |
Current portion | 5,719 |  | 3,717 |  | 15,529 |  | 24,965 |
Non-current portion | — |  | 16,255 |  | 2,943 |  | 19,198 |
1 See Note 25, Cost optimization program and Note 27d), Investments in subsidiaries. 2 As at September 30, 2023, the decommissioning liabilities were based on the expected cash flows of $20,573,000 and were discounted at a weighted average rate of 0.98%. The timing of settlements of these obligations ranges between one and seventeen years as at September 30, 2023. The reversals of unused amounts are mostly due to favourable settlements. 3 As at September 30, 2023, others included provisions on revenue-generating contracts, litigation and claims as well as onerous supplier contracts, mainly under the cost optimization program (Note 25) and acquisition-related and integration costs (Note 27d).

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