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v3.19.2

INTANGIBLE ASSETS | 12 Months Ended
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Mar. 31, 2019
Intangible Assets [Abstract] |
INTANGIBLE ASSETS | INTANGIBLE ASSETS
|  | Capitalized |  |  |  |  | ERP and |  |  |  |  | Other |  |  |
(amounts in millions) |  | development |  | Customer |  |  | other |  |  | intangible |  |  |
| Goodwill |  |  | costs |  | relationships |  | Licenses |  | software |  | Technology |  |  | assets |  |  | Total |
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 |  | (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 |
Additions – internal development |  | — |  |  | 69.4 |  |  | — |  |  | — |  |  | 17.2 |  |  | — |  |  | — |  |  | 86.6 |
Additions – through the monetization |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
of royalties (Note 30) |  | — |  |  | — |  |  | — |  |  | 156.7 |  |  | — |  |  | — |  |  | — |  |  | 156.7 |
Acquisition of subsidiaries (Note 3) |  | 443.0 |  |  | 7.6 |  |  | 191.4 |  |  | 169.5 |  |  | — |  |  | — |  |  | — |  |  | 811.5 |
Amortization |  | — |  |  | (30.5 | ) |  | (22.4 | ) |  | (2.3 | ) |  | (14.3 | ) |  | (2.0 | ) |  | (3.4 | ) |  | (74.9 | )
Transfers and others |  | — |  |  | (10.0 | ) |  | — |  |  | — |  |  | 2.7 |  |  | (0.1 | ) |  | 0.6 |  |  | (6.8 | )
Exchange differences |  | (0.8 | ) |  | 0.4 |  |  | (0.7 | ) |  | 0.5 |  |  | 0.2 |  |  | 0.2 |  |  | (0.6 | ) |  | (0.8 | )
Net book value at March 31, 2019 | $ | 1,067.7 |  | $ | 210.6 |  | $ | 322.8 |  | $ | 324.4 |  | $ | 70.7 |  | $ | 7.3 |  | $ | 24.4 |  | $ | 2,027.9 |
|  |  | Capitalized |  |  |  |  | ERP and |  |  |  |  | Other |  |  |
|  | development |  | Customer |  |  | other |  |  | intangible |  |  |
| Goodwill |  |  | costs |  | relationships |  | Licenses |  |  | software |  | Technology |  |  | assets |  |  | Total |
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 |
Cost | $ | 1,067.7 |  | $ | 375.0 |  | $ | 460.9 |  | $ | 326.7 |  | $ | 208.8 |  | $ | 50.5 |  | $ | 53.6 |  | $ | 2,543.2 |
Accumulated amortization |  | — |  |  | (164.4 | ) |  | (138.1 | ) |  | (2.3 | ) |  | (138.1 | ) |  | (43.2 | ) |  | (29.2 | ) |  | (515.3 | )
Net book value at March 31, 2019 | $ | 1,067.7 |  | $ | 210.6 |  | $ | 322.8 |  | $ | 324.4 |  | $ | 70.7 |  | $ | 7.3 |  | $ | 24.4 |  | $ | 2,027.9 |
For the year ended March 31, 2019, amortization of $43.7 million (2018 – $41.8 million) has been recorded in cost of sales, $29.4 million (2018 – $25.0 million) in research and development expenses and $1.8 million (2018 – $1.5 million) in selling, general and administrative expenses. As at March 31, 2019, the average remaining amortization period for the capitalized development costs is 5.2 years (2018 – 5.1 years). The categories of capitalized development costs and ERP and other software both primarily consist of internally generated intangible assets. The Company has no indefinite life intangible assets other than goodwill.

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- Definition Intangible Assets [Abstract] + References No definition available. + Details
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- Definition The entire disclosure for intangible assets. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 38 -IssueDate 2018-01-01 -Section Disclosure -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=38&date=2018-03-01&anchor=sect_Disclosure&doctype=Standard -URIDate 2018-03-16 + Details
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