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FAIR VALUE OF FINANCIAL INSTRUMENTS (Tables) | 12 Months Ended
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Mar. 31, 2018
Fair Value Measurement [Abstract] |
Disclosure of fair value measurement of assets | The carrying values and fair values of financial instruments, by class, are as follows at March 31, 2018 and 2017:
|  |  |  |  | 2018 |  |  |  | 2017
| Level | Carrying Value |  |  | Fair value |  | Carrying Value |  |  | Fair value |
|  |  | Total |  |  | Total |  |  | Total |  |  | Total |
Financial assets (liabilities) carried at FVTPL(1) |  |  |  |  |  |  |  |  |
Cash and cash equivalents | Level 1 |  | $ | 611.5 |  |  | $ | 611.5 |  |  | $ | 504.7 |  |  | $ | 504.7 |
Restricted cash | Level 1 |  | 31.8 |  |  | 31.8 |  |  | 26.0 |  |  | 26.0 |
Embedded foreign currency derivatives | Level 2 |  | 0.9 |  |  | 0.9 |  |  | 1.8 |  |  | 1.8 |
Equity swap agreements | Level 2 |  | 1.5 |  |  | 1.5 |  |  | 3.0 |  |  | 3.0 |
Forward foreign currency contracts | Level 2 |  | (2.1 | ) |  | (2.1 | ) |  | (2.4 | ) |  | (2.4 | )
Contingent consideration arising on business combinations | Level 3 |  | (11.0 | ) |  | (11.0 | ) |  | (0.1 | ) |  | (0.1 | )
Derivatives assets (liabilities) designated in a hedge relationship |  |  |  |  |  |  |  |
Foreign currency swap agreements | Level 2 |  | 10.6 |  |  | 10.6 |  |  | 16.4 |  |  | 16.4 |
Forward foreign currency contracts | Level 2 |  | (8.7 | ) |  | (8.7 | ) |  | 0.8 |  |  | 0.8 |
Interest Rate Swap Agreements | Level 2 |  | 0.1 |  |  | 0.1 |  |  | (0.4 | ) |  | (0.4 | )
Financial assets classified as loans and receivables |  |  |  |  |  |  |  |  |
Accounts receivable(2) | Level 2 |  | 532.5 |  |  | 532.5 |  |  | 526.4 |  |  | 526.4 |
Contracts in progress: assets | Level 2 |  | 401.6 |  |  | 401.6 |  |  | 337.5 |  |  | 337.5 |
Investment in finance leases | Level 2 |  | 93.8 |  |  | 101.4 |  |  | 95.0 |  |  | 109.8 |
Advances to a portfolio investment | Level 2 |  | 38.1 |  |  | 38.4 |  |  | 39.7 |  |  | 40.6 |
Other assets(3) | Level 2 |  | 30.8 |  |  | 30.8 |  |  | 32.9 |  |  | 32.9 |
Financial assets available-for-sale(4) | Level 3 |  | 1.5 |  |  | 1.5 |  |  | 1.4 |  |  | 1.4 |
Financial liabilities carried at amortized cost |  |  |  |  |  |  |  |  |
Accounts payable and accrued liabilities(5) | Level 2 |  | (588.4 | ) |  | (588.4 | ) |  | (615.0 | ) |  | (615.0 | )
Total long-term debt(6) | Level 2 |  | (1,262.9 | ) |  | (1,322.8 | ) |  | (1,258.2 | ) |  | (1,340.3 | )
Other non-current liabilities(7) | Level 2 |  | (156.5 | ) |  | (177.4 | ) |  | (146.5 | ) |  | (169.0 | )
|  |  | $ | (274.9 | ) |  | $ | (347.8 | ) |  | $ | (437.0 | ) |  | $ | (525.9 | )
(1) FVTPL: Fair value through profit and loss. (2) Includes trade receivables, accrued receivables and certain other receivables. (3) Includes non-current receivables and certain other non-current assets. (4) Represent the Company's portfolio investment. (5) Includes trade accounts payable, accrued liabilities, interest payable, certain payroll-related liabilities and current royalty obligations. (6) The carrying value excludes transaction costs. (7) Includes non-current royalty obligations and other non-current liabilities.
Disclosure of fair value measurement of liabilities | The carrying values and fair values of financial instruments, by class, are as follows at March 31, 2018 and 2017:
|  |  |  |  | 2018 |  |  |  | 2017
| Level | Carrying Value |  |  | Fair value |  | Carrying Value |  |  | Fair value |
|  |  | Total |  |  | Total |  |  | Total |  |  | Total |
Financial assets (liabilities) carried at FVTPL(1) |  |  |  |  |  |  |  |  |
Cash and cash equivalents | Level 1 |  | $ | 611.5 |  |  | $ | 611.5 |  |  | $ | 504.7 |  |  | $ | 504.7 |
Restricted cash | Level 1 |  | 31.8 |  |  | 31.8 |  |  | 26.0 |  |  | 26.0 |
Embedded foreign currency derivatives | Level 2 |  | 0.9 |  |  | 0.9 |  |  | 1.8 |  |  | 1.8 |
Equity swap agreements | Level 2 |  | 1.5 |  |  | 1.5 |  |  | 3.0 |  |  | 3.0 |
Forward foreign currency contracts | Level 2 |  | (2.1 | ) |  | (2.1 | ) |  | (2.4 | ) |  | (2.4 | )
Contingent consideration arising on business combinations | Level 3 |  | (11.0 | ) |  | (11.0 | ) |  | (0.1 | ) |  | (0.1 | )
Derivatives assets (liabilities) designated in a hedge relationship |  |  |  |  |  |  |  |
Foreign currency swap agreements | Level 2 |  | 10.6 |  |  | 10.6 |  |  | 16.4 |  |  | 16.4 |
Forward foreign currency contracts | Level 2 |  | (8.7 | ) |  | (8.7 | ) |  | 0.8 |  |  | 0.8 |
Interest Rate Swap Agreements | Level 2 |  | 0.1 |  |  | 0.1 |  |  | (0.4 | ) |  | (0.4 | )
Financial assets classified as loans and receivables |  |  |  |  |  |  |  |  |
Accounts receivable(2) | Level 2 |  | 532.5 |  |  | 532.5 |  |  | 526.4 |  |  | 526.4 |
Contracts in progress: assets | Level 2 |  | 401.6 |  |  | 401.6 |  |  | 337.5 |  |  | 337.5 |
Investment in finance leases | Level 2 |  | 93.8 |  |  | 101.4 |  |  | 95.0 |  |  | 109.8 |
Advances to a portfolio investment | Level 2 |  | 38.1 |  |  | 38.4 |  |  | 39.7 |  |  | 40.6 |
Other assets(3) | Level 2 |  | 30.8 |  |  | 30.8 |  |  | 32.9 |  |  | 32.9 |
Financial assets available-for-sale(4) | Level 3 |  | 1.5 |  |  | 1.5 |  |  | 1.4 |  |  | 1.4 |
Financial liabilities carried at amortized cost |  |  |  |  |  |  |  |  |
Accounts payable and accrued liabilities(5) | Level 2 |  | (588.4 | ) |  | (588.4 | ) |  | (615.0 | ) |  | (615.0 | )
Total long-term debt(6) | Level 2 |  | (1,262.9 | ) |  | (1,322.8 | ) |  | (1,258.2 | ) |  | (1,340.3 | )
Other non-current liabilities(7) | Level 2 |  | (156.5 | ) |  | (177.4 | ) |  | (146.5 | ) |  | (169.0 | )
|  |  | $ | (274.9 | ) |  | $ | (347.8 | ) |  | $ | (437.0 | ) |  | $ | (525.9 | )
(1) FVTPL: Fair value through profit and loss. (2) Includes trade receivables, accrued receivables and certain other receivables. (3) Includes non-current receivables and certain other non-current assets. (4) Represent the Company's portfolio investment. (5) Includes trade accounts payable, accrued liabilities, interest payable, certain payroll-related liabilities and current royalty obligations. (6) The carrying value excludes transaction costs. (7) Includes non-current royalty obligations and other non-current liabilities.
Disclosure of changes in level 3 financial instruments | Change in level 3 financial instruments are as follows:
|  |  |  | 2018
Balance, beginning of year |  |  |  | $ | 1.3 |
Total realized and unrealized (losses) gain: |  |  |  |
Included in income |  |  |  | (0.3 | )
Included in other comprehensive income |  |  |  | 0.1 |
Issued and settled |  |  |  | (10.6 | )
Balance, end of year |  |  |  | $ | (9.5 | )

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