XML 141 R120.htm IDEA: XBRL DOCUMENT
v3.21.2

EMPLOYEE BENEFITS OBLIGATIONS - Movement In Defined Benefit Pension Obligation (Details) - CAD ($) $ in Millions | 12 Months Ended
--- | ---
Mar. 31, 2021 | Mar. 31, 2020
Disclosure of net defined benefit liability (asset) [line items] |  |
Net defined benefit liability (asset) | $ 212.8 |
Actuarial loss (gain) arising from: |  |
Net defined benefit liability (asset) | 222.2 | $ 212.8
Funded |  |
Disclosure of net defined benefit liability (asset) [line items] |  |
Net defined benefit liability (asset) | 119.1 |
Current service cost | 30.8 | 32.5
Interest cost/Interest income | (17.9) | (15.8)
Actuarial loss (gain) arising from: |  |
Net defined benefit liability (asset) | 119.6 | 119.1
Funded | Present value of defined benefit obligation |  |
Disclosure of net defined benefit liability (asset) [line items] |  |
Net defined benefit liability (asset) | 649.2 | 664.4
Current service cost | 30.8 | 32.5
Interest cost/Interest income | 21.6 | 19.1
Past service cost | (1.8) | 0.0
Actuarial loss (gain) arising from: |  |
Experience adjustments | (2.3) | 9.6
Economic assumptions | 81.4 | (63.8)
Demographic assumptions | (1.3) | (0.4)
Employee contributions | 7.9 | 7.8
Pension benefits paid | (20.3) | (22.3)
Foreign currency exchange differences | (3.7) | 2.3
Net defined benefit liability (asset) | 761.5 | 649.2
Funded | Plan assets |  |
Disclosure of net defined benefit liability (asset) [line items] |  |
Net defined benefit liability (asset) | (530.1) | (543.7)
Interest cost/Interest income | (17.9) | (15.8)
Actuarial loss (gain) arising from: |  |
Return on plan assets, excluding amounts included in interest income | 86.0 | (40.2)
Employer contributions | 24.6 | 24.4
Employee contributions | 7.9 | 7.8
Pension benefits paid | (20.3) | (22.3)
Administrative costs | (1.1) | (1.1)
Foreign currency exchange differences | (3.2) | 2.0
Net defined benefit liability (asset) | (641.9) | (530.1)
Unfunded |  |
Disclosure of net defined benefit liability (asset) [line items] |  |
Current service cost | 3.8 | 3.9
Interest cost/Interest income | 2.8 | 2.3
Unfunded | Present value of defined benefit obligation |  |
Disclosure of net defined benefit liability (asset) [line items] |  |
Net defined benefit liability (asset) | 93.7 | 91.9
Current service cost | 3.8 | 3.9
Interest cost/Interest income | 2.8 | 2.3
Past service cost | 0.0 | (0.1)
Actuarial loss (gain) arising from: |  |
Experience adjustments | 0.0 | 7.1
Economic assumptions | 7.1 | (6.1)
Pension benefits paid | (3.8) | (3.5)
Business combinations | 0.0 | (2.3)
Foreign currency exchange differences | (1.0) | 0.5
Net defined benefit liability (asset) | 102.6 | 93.7
Canada | Funded |  |
Disclosure of net defined benefit liability (asset) [line items] |  |
Current service cost | 28.4 | 30.4
Interest cost/Interest income | (16.9) | (14.9)
Canada | Funded | Present value of defined benefit obligation |  |
Disclosure of net defined benefit liability (asset) [line items] |  |
Net defined benefit liability (asset) | 576.9 | 597.2
Current service cost | 28.4 | 30.4
Interest cost/Interest income | 20.5 | 18.0
Past service cost | 1.0 | 0.0
Actuarial loss (gain) arising from: |  |
Experience adjustments | (0.6) | 9.2
Economic assumptions | 72.3 | (64.3)
Demographic assumptions | 0.0 | 0.0
Employee contributions | 7.4 | 7.2
Pension benefits paid | (18.9) | (20.8)
Foreign currency exchange differences | 0.0 | 0.0
Net defined benefit liability (asset) | 687.0 | 576.9
Canada | Funded | Plan assets |  |
Disclosure of net defined benefit liability (asset) [line items] |  |
Net defined benefit liability (asset) | (467.8) | (485.3)
Interest cost/Interest income | (16.9) | (14.9)
Actuarial loss (gain) arising from: |  |
Return on plan assets, excluding amounts included in interest income | 79.7 | (40.0)
Employer contributions | 22.7 | 22.1
Employee contributions | 7.4 | 7.2
Pension benefits paid | (18.9) | (20.8)
Administrative costs | (0.9) | (0.9)
Foreign currency exchange differences | 0.0 | 0.0
Net defined benefit liability (asset) | (574.7) | (467.8)
Canada | Unfunded |  |
Disclosure of net defined benefit liability (asset) [line items] |  |
Current service cost | 3.2 | 3.3
Interest cost/Interest income | 2.6 | 2.1
Canada | Unfunded | Present value of defined benefit obligation |  |
Disclosure of net defined benefit liability (asset) [line items] |  |
Net defined benefit liability (asset) | 78.0 | 77.2
Current service cost | 3.2 | 3.3
Interest cost/Interest income | 2.6 | 2.1
Past service cost | 0.0 | 0.0
Actuarial loss (gain) arising from: |  |
Experience adjustments | 0.0 | 7.7
Economic assumptions | 7.9 | (7.2)
Pension benefits paid | (3.1) | (2.8)
Business combinations | 0.0 | (2.3)
Foreign currency exchange differences | 0.0 | 0.0
Net defined benefit liability (asset) | 88.6 | 78.0
Foreign | Funded |  |
Disclosure of net defined benefit liability (asset) [line items] |  |
Current service cost | 2.4 | 2.1
Interest cost/Interest income | (1.0) | (0.9)
Foreign | Funded | Present value of defined benefit obligation |  |
Disclosure of net defined benefit liability (asset) [line items] |  |
Net defined benefit liability (asset) | 72.3 | 67.2
Current service cost | 2.4 | 2.1
Interest cost/Interest income | 1.1 | 1.1
Past service cost | (2.8) | 0.0
Actuarial loss (gain) arising from: |  |
Experience adjustments | (1.7) | 0.4
Economic assumptions | 9.1 | 0.5
Demographic assumptions | (1.3) | (0.4)
Employee contributions | 0.5 | 0.6
Pension benefits paid | (1.4) | (1.5)
Foreign currency exchange differences | (3.7) | 2.3
Net defined benefit liability (asset) | 74.5 | 72.3
Foreign | Funded | Plan assets |  |
Disclosure of net defined benefit liability (asset) [line items] |  |
Net defined benefit liability (asset) | (62.3) | (58.4)
Interest cost/Interest income | (1.0) | (0.9)
Actuarial loss (gain) arising from: |  |
Return on plan assets, excluding amounts included in interest income | 6.3 | (0.2)
Employer contributions | 1.9 | 2.3
Employee contributions | 0.5 | 0.6
Pension benefits paid | (1.4) | (1.5)
Administrative costs | (0.2) | (0.2)
Foreign currency exchange differences | (3.2) | 2.0
Net defined benefit liability (asset) | (67.2) | (62.3)
Foreign | Unfunded |  |
Disclosure of net defined benefit liability (asset) [line items] |  |
Current service cost | 0.6 | 0.6
Interest cost/Interest income | 0.2 | 0.2
Foreign | Unfunded | Present value of defined benefit obligation |  |
Disclosure of net defined benefit liability (asset) [line items] |  |
Net defined benefit liability (asset) | 15.7 | 14.7
Current service cost | 0.6 | 0.6
Interest cost/Interest income | 0.2 | 0.2
Past service cost | 0.0 | (0.1)
Actuarial loss (gain) arising from: |  |
Experience adjustments | 0.0 | (0.6)
Economic assumptions | (0.8) | 1.1
Pension benefits paid | (0.7) | (0.7)
Business combinations | 0.0 | 0.0
Foreign currency exchange differences | (1.0) | 0.5
Net defined benefit liability (asset) | $ 14.0 | $ 15.7

X
- Definition Administrative Expenses, Net Defined Benefit Liability (Asset) + References No definition available. + Details
Name: | cae_AdministrativeExpensesNetDefinedBenefitLiabilityAsset
Namespace Prefix: | cae_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The decrease (increase) in a net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in demographic assumptions that result in remeasurements of the net defined benefit liability (asset). Demographic assumptions deal with matters such as: (a) mortality; (b) rates of employee turnover, disability and early retirement; (c) the proportion of plan members with dependants who will be eligible for benefits; (d) the proportion of plan members who will select each form of payment option available under the plan terms; and (e) claim rates under medical plans. [Refer: Net defined benefit liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2020-01-01 -Paragraph 141 -Subparagraph c -Clause ii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2020-en-r&anchor=para_141_c_ii&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_ActuarialGainsLossesArisingFromChangesInDemographicAssumptionsNetDefinedBenefitLiabilityAsset
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The decrease (increase) in a net defined benefit liability (asset) resulting from actuarial gains (losses) arising from changes in financial assumptions that result in remeasurements of the net defined benefit liability (asset). Financial assumptions deal with items such as: (a) the discount rate; (b) benefit levels, excluding any cost of the benefits to be met by employees, and future salary; (c) in the case of medical benefits, future medical costs, including claim handling costs (ie the costs that will be incurred in processing and resolving claims, including legal and adjuster's fees); and (d) taxes payable by the plan on contributions relating to service before the reporting date or on benefits resulting from that service. [Refer: Net defined benefit liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2020-01-01 -Paragraph 141 -Subparagraph c -Clause iii -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2020-en-r&anchor=para_141_c_iii&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_ActuarialGainsLossesArisingFromChangesInFinancialAssumptionsNetDefinedBenefitLiabilityAsset
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The decrease (increase) in a net defined benefit liability (asset) resulting from actuarial gains (losses) arising from experience adjustments that result in remeasurements of the net defined benefit liability (asset). Experience adjustments deal with the effects of differences between the previous actuarial assumptions and what has actually occurred. [Refer: Net defined benefit liability (asset)] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 19 -IssueDate 2020-01-01 -Paragraph 141 -Subparagraph c -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2020-en-r&anchor=para_141_c&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_ActuarialGainsLossesArisingFromExperienceAdjustmentsNetDefinedBenefitLiabilityAsset
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The decrease (increase) in net defined benefit liability (asset) resulting from contributions to a defined benefit plan by the employer. [Refer: Net defined benefit liability (asset); Defined benefit plans [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2020-01-01 -Paragraph 141 -Subparagraph f -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2020-en-r&anchor=para_141_f&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_ContributionsToPlanByEmployerNetDefinedBenefitLiabilityAsset
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The decrease (increase) in the net defined benefit liability (asset) resulting from contributions to a defined benefit plan by plan participants. [Refer: Net defined benefit liability (asset); Defined benefit plans [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2020-01-01 -Paragraph 141 -Subparagraph f -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2020-en-r&anchor=para_141_f&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_ContributionsToPlanByPlanParticipantsNetDefinedBenefitLiabilityAsset
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The increase (decrease) in the net defined benefit liability (asset) resulting from employee service in the current period. [Refer: Net defined benefit liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2020-01-01 -Paragraph 141 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2020-en-r&anchor=para_141_a&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_CurrentServiceCostNetDefinedBenefitLiabilityAsset
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes of the table. + References No definition available. + Details
Name: | ifrs-full_DisclosureOfNetDefinedBenefitLiabilityAssetLineItems
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_GainLossOnRemeasurementOfNetDefinedBenefitLiabilityAssetAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The increase (decrease) in the net defined benefit liability (asset) resulting from business combinations and disposals. [Refer: Business combinations [member]; Net defined benefit liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2020-01-01 -Paragraph 141 -Subparagraph h -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2020-en-r&anchor=para_141_h&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_IncreaseDecreaseThroughBusinessCombinationsAndDisposalsNetDefinedBenefitLiabilityAsset
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The increase (decrease) in the net defined benefit liability (asset) resulting from changes in foreign exchange rates. [Refer: Net defined benefit liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2020-01-01 -Paragraph 141 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2020-en-r&anchor=para_141_e&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_IncreaseDecreaseThroughChangesInForeignExchangeRatesNetDefinedBenefitLiabilityAsset
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The increase (decrease) in the net defined benefit liability (asset) resulting from the passage of time. [Refer: Interest expense; Net defined benefit liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2020-01-01 -Paragraph 141 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2020-en-r&anchor=para_141_b&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_InterestExpenseIncomeNetDefinedBenefitLiabilityAsset
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of deficit or surplus in a defined benefit plan, adjusted for any effect of limiting a net defined benefit asset to the asset ceiling. [Refer: Defined benefit plans [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2020-01-01 -Paragraph 140 -Subparagraph a -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2020-en-r&anchor=para_140_a&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_LiabilityAssetOfDefinedBenefitPlans
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The increase (decrease) in the net defined benefit liability (asset) resulting from past service cost and gains (losses) arising from settlements. [Refer: Gains (losses) arising from settlements, net defined benefit liability (asset); Net defined benefit liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2020-01-01 -Paragraph 141 -Subparagraph d -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2020-en-r&anchor=para_141_d&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_PastServiceCostAndGainsLossesArisingFromSettlementsNetDefinedBenefitLiabilityAsset
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The decrease (increase) in the net defined benefit liability (asset) resulting from payments from the plan. [Refer: Net defined benefit liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2020-01-01 -Paragraph 141 -Subparagraph g -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2020-en-r&anchor=para_141_g&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_PaymentsFromPlanNetDefinedBenefitLiabilityAsset
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The decrease (increase) in the net defined benefit liability (asset) resulting from the return on plan assets, excluding amounts included in interest income or expense. The return on plans assets is interest, dividends and other revenue derived from the plan assets, together with realised and unrealised gains or losses on the plan assets, less any costs of managing plan assets and less any tax payable by the plan itself, other than tax included in the actuarial assumptions used to measure the present value of the defined benefit obligation. [Refer: Plan assets [member]; Net defined benefit liability (asset); Actuarial assumptions [member]; Interest expense (income), net defined benefit liability (asset)] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 19 -IssueDate 2020-01-01 -Paragraph 141 -Subparagraph c -Clause i -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=19&code=ifrs-tx-2020-en-r&anchor=para_141_c_i&doctype=Standard -URIDate 2020-01-01 + Details
Name: | ifrs-full_ReturnOnPlanAssetsNetDefinedBenefitLiabilityAsset
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Details
Name: | ifrs-full_FundingArrangementsOfDefinedBenefitPlansAxis=ifrs-full_WhollyOrPartlyFundedDefinedBenefitPlansMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_NetDefinedBenefitLiabilityAssetAxis=ifrs-full_PresentValueOfDefinedBenefitObligationMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_NetDefinedBenefitLiabilityAssetAxis=ifrs-full_PlanAssetsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_FundingArrangementsOfDefinedBenefitPlansAxis=ifrs-full_WhollyUnfundedDefinedBenefitPlansMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_GeographicalAreasAxis=ifrs-full_CountryOfDomicileMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_GeographicalAreasAxis=ifrs-full_ForeignCountriesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |