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Provisions (Tables) | 12 Months Ended
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Sep. 30, 2024
Provisions [abstract] |
Disclosure of movement in provisions |
| Severances 1 | Decommissioning liabilities 2 | Others 3 | Total
| $ | $ | $ | $
As at September 30, 2023 | 5,719 |  | 19,972 |  | 18,472 |  | 44,163 |
Additional provisions | 70,153 |  | 1,326 |  | 16,307 |  | 87,786 |
Utilized amounts | (62,796) |  | (1,367) |  | (17,942) |  | (82,105) |
Reversals of unused amounts | (1,587) |  | (1,206) |  | (3,366) |  | (6,159) |
Discount rate adjustment and imputed interest | — |  | 191 |  | 301 |  | 492 |
Foreign currency translation adjustment | 514 |  | 1,122 |  | 609 |  | 2,245 |
As at September 30, 2024 | 12,003 |  | 20,038 |  | 14,381 |  | 46,422 |
Current portion | 11,797 |  | 4,110 |  | 11,564 |  | 27,471 |
Non-current portion | 206 |  | 15,928 |  | 2,817 |  | 18,951 |
1 See Note 25, Cost optimization program and Note 27c), Investments in subsidiaries. 2 As at September 30, 2024, the decommissioning liabilities were based on the expected cash flows of $20,483,000 and were discounted at a weighted average rate of 1.16%. The timing of settlements of these obligations ranges between one and seventeen years as at September 30, 2024. The reversals of unused amounts are mostly due to favourable settlements. 3 As at September 30, 2024, others included provisions on revenue-generating contracts, onerous supplier contracts mainly under the cost optimization program (Note 25) and acquisition-related and integration costs (Note 27c), as well as litigation and claims.

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