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LEASES (Tables) | 12 Months Ended
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Mar. 31, 2021
Disclosure of leases [Abstract] |
Schedule of Right-of-use assets |
|  |  |  |  |  | Machinery |  |  |  |  |  |  |
|  |  | Buildings |  |  |  | and |  |  |  |  |  |  |  |
|  |  | and land | Simulators | equipment |  | Aircraft |  |  |  |  | Total
Net book value as at April 1, 2019 |  |  | $ | 241.8 |  | $ | 183.7 |  | $ | 7.3 |  | $ | — |  |  |  |  |  | $ | 432.8 |
Additions and remeasurements |  |  |  | 30.1 |  |  | (3.4) |  |  | 0.6 |  |  | — |  |  |  |  |  |  | 27.3 |
Additions – business combinations (Note 4) |  |  |  | 1.1 |  |  | — |  |  | — |  |  | 0.4 |  |  |  |  |  |  | 1.5 |
Depreciation |  |  |  | (25.3) |  |  | (20.1) |  |  | (3.1) |  |  | (0.2) |  |  |  |  |  |  | (48.7) |
Transfers and others |  |  |  | (1.0) |  |  | (25.3) |  |  | 0.2 |  |  | — |  |  |  |  |  |  | (26.1) |
Foreign currency exchange differences |  |  |  | 5.2 |  |  | 3.9 |  |  | — |  |  | — |  |  |  |  |  |  | 9.1 |
Net book value as at March 31, 2020 |  |  | $ | 251.9 |  | $ | 138.8 |  | $ | 5.0 |  | $ | 0.2 |  |  |  |  |  | $ | 395.9 |
Additions and remeasurements |  |  |  | (2.3) |  |  | 0.1 |  |  | 16.1 |  |  | 13.0 |  |  |  |  |  |  | 26.9 |
Additions – business combinations (Note 4) |  |  |  | 13.1 |  |  | 49.5 |  |  | — |  |  | — |  |  |  |  |  |  | 62.6 |
Depreciation |  |  |  | (29.0) |  |  | (17.2) |  |  | (3.4) |  |  | (0.5) |  |  |  |  |  |  | (50.1) |
Impairment |  |  |  | (9.2) |  |  | — |  |  | — |  |  | — |  |  |  |  |  |  | (9.2) |
Transfers and others |  |  |  | 1.1 |  |  | (97.1) |  |  | 0.4 |  |  | (0.2) |  |  |  |  |  |  | (95.8) |
Foreign currency exchange differences |  |  |  | (13.6) |  |  | (8.2) |  |  | — |  |  | — |  |  |  |  |  |  | (21.8) |
Net book value as at March 31, 2021 |  |  | $ | 212.0 |  | $ | 65.9 |  | $ | 18.1 |  | $ | 12.5 |  |  |  |  |  | $ | 308.5 |
Schedule of Undiscounted Lease Payments to be Received Under Operating Leases | Undiscounted lease payments to be received under operating leases are as follows:
|  | 2021 |  | 2020
Less than 1 year | $ | 28.6 |  | $ | 38.3 |
Between 1 and 2 years |  | 24.1 |  |  | 35.6 |
Between 2 and 3 years |  | 20.6 |  |  | 30.4 |
Between 3 and 4 years |  | 20.2 |  |  | 25.8 |
Between 4 and 5 years |  | 17.9 |  |  | 25.3 |
More than 5 years |  | 28.9 |  |  | 65.7 |
Total undiscounted lease payments receivable | $ | 140.3 |  | $ | 221.1 |
Schedule of Undiscounted Lease Payments to be Received Under Finance Leases | Undiscounted lease payments to be received under finance leases are as follows:
|  | 2021 |  |  |  | 2020 |  |
Less than 1 year | $ | 17.2 |  |  |  | $ | 19.5 |  |  |
Between 1 and 2 years |  | 17.2 |  |  |  |  | 19.8 |  |  |
Between 2 and 3 years |  | 20.6 |  |  |  |  | 27.4 |  |  |
Between 3 and 4 years |  | 10.6 |  |  |  |  | 10.3 |  |  |
Between 4 and 5 years |  | 12.4 |  |  |  |  | 11.6 |  |  |
More than 5 years |  | 124.8 |  |  |  |  | 146.8 |  |  |
Total undiscounted lease payments receivable | $ | 202.8 |  |  |  | $ | 235.4 |  |  |
Unearned finance income |  | (65.2) |  |  |  |  | (71.4) |  |  |
Discounted unguaranteed residual values of leased assets |  | (9.1) |  |  |  |  | (9.0) |  |  |
Total investment in finance leases | $ | 128.5 |  |  |  | $ | 155.0 |  |  |
Current portion (Note 12) |  | 13.6 |  |  |  |  | 16.8 |  |  |
Non-current portion (Note 18) | $ | 114.9 |  |  |  | $ | 138.2 |  |  |

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- Definition The disclosure of a maturity analysis of finance lease payments receivable. Finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an underlying asset. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2020-01-01 -Paragraph 94 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2020-en-r&anchor=para_94&doctype=Standard -URIDate 2020-01-01 + Details
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- Definition The disclosure of a maturity analysis of operating lease payments. Operating lease is a lease that does not transfer substantially all the risks and rewards incidental to ownership of an underlying asset. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2020-01-01 -Paragraph 97 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2020-en-r&anchor=para_97&doctype=Standard -URIDate 2020-01-01 + Details
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- Definition The disclosure of quantitative information about right-of-use assets. [Refer: Right-of-use assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 16 -IssueDate 2020-01-01 -Paragraph 53 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2020-en-r&anchor=para_53&doctype=Standard -URIDate 2020-01-01 + Details
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