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BUSINESS COMBINATIONS (Tables) | 12 Months Ended
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Mar. 31, 2019
Disclosure of detailed information about business combination [abstract] |
Disclosure of detailed information about business combinations | The determination of the fair value of the net assets acquired and liabilities assumed arising from the acquisitions are as follows:
Bombardier's BAT |  |  |  |  |
| Business |  |  | Other |  |  | Total |
Current assets, excluding cash on hand | $ | — |  | $ | 45.4 |  | $ | 45.4 |
Current liabilities |  | (6.1 | ) |  | (39.8 | ) |  | (45.9 | )
Property, plant and equipment |  | 134.6 |  |  | 40.6 |  |  | 175.2 |
Investment in equity accounted investee |  | — |  |  | 21.7 |  |  | 21.7 |
Intangible assets |  | 695.8 |  |  | 115.7 |  |  | 811.5 |
Deferred tax |  | 13.1 |  |  | 14.1 |  |  | 27.2 |
Other non-current assets |  | 9.3 |  |  | — |  |  | 9.3 |
Long-term debt, including current portion |  | (137.6 | ) |  | (15.2 | ) |  | (152.8 | )
Other non-current liabilities |  | (2.7 | ) |  | (49.0 | ) |  | (51.7 | )
Fair value of net assets acquired, excluding cash and cash equivalents | $ | 706.4 |  | $ | 133.5 |  | $ | 839.9 |
Cash and cash equivalents acquired |  | — |  |  | 4.6 |  |  | 4.6 |
Total purchase consideration | $ | 706.4 |  | $ | 138.1 |  | $ | 844.5 |
Net short-term receivable (payable) |  | 2.9 |  |  | (4.1 | ) |  | (1.2 | )
Settlement of pre-existing relationship |  | 0.6 |  |  | 0.5 |  |  | 1.1 |
Fair value of previously held interest in equity accounted investees |  | — |  |  | (12.0 | ) |  | (12.0 | )
Total cash consideration | $ | 709.9 |  | $ | 122.5 |  | $ | 832.4 |
The determination of the fair value of the net assets acquired and liabilities assumed arising from the AACE acquisition are as follows:
| Total |
Current assets, excluding cash on hand | $ | 16.2 |
Current liabilities | (21.3 | )
Property, plant and equipment | 103.0 |
Investment in equity accounted investee | 8.4 |
Intangible assets | 114.9 |
Deferred tax | (5.3 | )
Non-current liabilities | (16.8 | )
Fair value of net assets acquired, excluding cash and cash equivalents | $ | 199.1 |
Cash and cash equivalents acquired | 15.1 |
Total purchase consideration | $ | 214.2 |
Fair value of long-term contingent cash consideration payable | (10.7 | )
Settlement of pre-existing relationship | (0.9 | )
Fair value of previously held interest in AACE | (87.8 | )
Total cash consideration | $ | 114.8 |

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- Definition The disclosure of detailed information about business combinations. [Refer: Business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2018-01-01 -Section Disclosures application of paragraphs 59 and 61 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IFRS&num=3&date=2018-03-01&anchor=F4301424&doctype=Appendix&seq=2 -URIDate 2018-03-16 + Details
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