XML 102 R59.htm IDEA: XBRL DOCUMENT v3.8.0.1
IMPAIRMENT OF NONFINANCIAL ASSETS (Tables)
12 Months Ended
Mar. 31, 2018
Disclosure of Impairment of Assets [Abstract]  
Disclosure of reconciliation of changes in goodwill
  
 
 
Capitalized
 
 
 
ERP and
 
 
 
 
Other

 
 
 
 Goodwill
 
development
 
Customer
 
 
other

 
 
intangible
 
 
 
 (amounts in millions)
 (Note 20)
 
 
costs

relationships
 
 
software

Technology
 
 
assets

 
Total

Net book value at March 31, 2016
 
$
556.6

 
$
157.2

 
$
100.7

 
$
70.2

 
$
17.3

 
$
27.2

 
$
929.2

Additions – internal development
 

 
37.8

 

 
13.1

 

 

 
50.9

Additions – acquired separately
 

 

 
0.2

 

 

 
0.8

 
1.0

Acquisition of subsidiaries
 
4.9

 

 
23.6

 
0.6

 

 

 
29.1

Amortization
 

 
(24.3
)
 
(19.6
)
 
(17.3
)
 
(4.8
)
 
(3.1
)
 
(69.1
)
Transfers and others
 

 
(2.6
)
 
(0.4
)
 
(0.8
)
 
(0.8
)
 
7.4

 
2.8

Exchange differences
 
(1.5
)
 
0.1

 
1.8

 

 
0.3

 
(0.6
)
 
0.1

Net book value at March 31, 2017
 
$
560.0

 
$
168.2

 
$
106.3

 
$
65.8

 
$
12.0

 
$
31.7

 
$
944.0

Additions – internal development
 

 
32.5

 

 
14.8

 

 

 
47.3

Acquisition of subsidiaries (Note 3)
 
57.6

 

 
61.6

 
0.3

 

 

 
119.5

Disposal and remeasurement of
 
 
 
 
 
 
 
 
 
 
 
 
 
 
interest in investment (Note 21)

 
(10.9
)
 

 

 

 

 

 
(10.9
)
Amortization
 

 
(25.8
)
 
(20.0
)
 
(16.2
)
 
(2.5
)
 
(3.8
)
 
(68.3
)
Transfers and others
 

 
(1.0
)
 
(0.1
)
 
0.3

 

 
(1.1
)
 
(1.9
)
Exchange differences
 
18.8

 
(0.2
)
 
6.7

 
(0.1
)
 
(0.3
)
 
1.0

 
25.9

Net book value at March 31, 2018
 
$
625.5

 
$
173.7

 
$
154.5

 
$
64.9

 
$
9.2

 
$
27.8

 
$
1,055.6

 
 
 
 
Capitalized
 
 
 
ERP and
 
 
 
 
Other

 
 
 
 
 
development
 
Customer
 
 
other

 
 
intangible
 
 
 
 
 
Goodwill

 
costs

relationships
 
 
software

Technology
 
 
assets

 
Total

Cost
 
$
560.0

 
$
276.0

 
$
202.9

 
$
171.4

 
$
50.7

 
$
55.6

 
$
1,316.6

Accumulated amortization
 

 
(107.8
)
 
(96.6
)
 
(105.6
)
 
(38.7
)
 
(23.9
)
 
(372.6
)
Net book value at March 31, 2017
 
$
560.0

 
$
168.2

 
$
106.3

 
$
65.8

 
$
12.0

 
$
31.7

 
$
944.0

Cost
 
$
625.5

 
$
306.8

 
$
273.8

 
$
186.2

 
$
49.7

 
$
54.4

 
$
1,496.4

Accumulated amortization
 

 
(133.1
)
 
(119.3
)
 
(121.3
)
 
(40.5
)
 
(26.6
)
 
(440.8
)
Net book value at March 31, 2018
 
$
625.5

 
$
173.7

 
$
154.5

 
$
64.9

 
$
9.2

 
$
27.8

 
$
1,055.6

The carrying amount of goodwill allocated to the Company's CGUs per operating segment is as follows: 
Civil Aviation
 
Defence
 
 
 
 
 
 Training Solutions
 
and Security
 
Healthcare
 
 
Total

Net book value at March 31, 2016
$
197.6

 
$
216.9

 
$
142.1

 
$
556.6

Acquisition of subsidiaries
3.3

 
1.6

 

 
4.9

Exchange differences
(6.9
)
 
2.0

 
3.4

 
(1.5
)
Net book value at March 31, 2017
$
194.0

 
$
220.5

 
$
145.5

 
$
560.0

Acquisition of subsidiaries (Note 3)
57.6

 

 

 
57.6

Disposal and remeasurement of interest in investment (Note 21)
(10.9
)
 

 

 
(10.9
)
Exchange differences
26.1

 
(3.0
)
 
(4.3
)
 
18.8

Net book value at March 31, 2018
$
266.8

 
$
217.5

 
$
141.2

 
$
625.5