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INTANGIBLE ASSETS (Tables) | 12 Months Ended
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Mar. 31, 2021
Intangible Assets [Abstract] |
Disclosure of reconciliation of changes in intangible assets and goodwill |
|  | Capitalized |  |  |  | ERP and |  | Other |  |
(amounts in millions) | Goodwill | development | Customer |  | other | intangible |  |
| (Note 29) |  | costs | relationships | Licenses | software |  | assets |  | Total
Net book value as at March 31, 2019 | $ | 1,067.7 |  | $ | 210.6 |  | $ | 322.8 |  | $ | 324.4 |  | $ | 70.7 |  | $ | 31.7 |  | $ | 2,027.9 |
Additions – internal development |  | — |  |  | 86.2 |  |  | — |  |  | — |  |  | 12.0 |  |  | — |  |  | 98.2 |
Additions – acquired separately |  | — |  |  | — |  |  | — |  |  | 1.8 |  |  | — |  |  | 0.6 |  |  | 2.4 |
Additions – business combinations (Note 4) |  | 20.1 |  |  | 5.8 |  |  | 13.0 |  |  | (7.0) |  |  | — |  |  | — |  |  | 31.9 |
Amortization |  | — |  |  | (39.6) |  |  | (34.7) |  |  | (12.8) |  |  | (14.1) |  |  | (4.9) |  |  | (106.1) |
Impairment |  | (37.5) |  |  | (3.2) |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (40.7) |
Transfers and others |  | — |  |  | (11.1) |  |  | 2.9 |  |  | (2.7) |  |  | 4.1 |  |  | — |  |  | (6.8) |
Foreign currency exchange differences |  | 35.0 |  |  | 0.8 |  |  | 8.0 |  |  | 5.0 |  |  | 0.3 |  |  | 0.6 |  |  | 49.7 |
Net book value as at March 31, 2020 | $ | 1,085.3 |  | $ | 249.5 |  | $ | 312.0 |  | $ | 308.7 |  | $ | 73.0 |  | $ | 28.0 |  | $ | 2,056.5 |
Additions – internal development |  | — |  |  | 48.6 |  |  | — |  |  | — |  |  | 6.8 |  |  | — |  |  | 55.4 |
Additions – acquired separately |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 0.6 |  |  | 0.6 |
Additions – business combinations (Note 4) |  | 169.0 |  |  | — |  |  | 47.9 |  |  | — |  |  | 0.7 |  |  | 2.2 |  |  | 219.8 |
Amortization |  | — |  |  | (44.6) |  |  | (29.7) |  |  | (17.6) |  |  | (13.4) |  |  | (4.0) |  |  | (109.3) |
Impairment |  | — |  |  | (41.4) |  |  | (9.3) |  |  | — |  |  | — |  |  | (1.1) |  |  | (51.8) |
Transfers and others |  | — |  |  | 5.3 |  |  | (0.9) |  |  | (0.9) |  |  | (1.4) |  |  | 0.4 |  |  | 2.5 |
Foreign currency exchange differences |  | (81.1) |  |  | (1.7) |  |  | (22.5) |  |  | (10.8) |  |  | (0.5) |  |  | (1.3) |  |  | (117.9) |
Net book value as at March 31, 2021 | $ | 1,173.2 |  | $ | 215.7 |  | $ | 297.5 |  | $ | 279.4 |  | $ | 65.2 |  | $ | 24.8 |  | $ | 2,055.8 |
|  |  | Capitalized |  |  |  | ERP and |  | Other |  |
| Goodwill | development | Customer |  | other | intangible |  |
| (Note 29) |  | costs | relationships | Licenses |  | software |  | assets |  | Total
Cost | $ | 1,122.8 |  | $ | 454.2 |  | $ | 486.1 |  | $ | 326.2 |  | $ | 213.3 |  | $ | 98.3 |  | $ | 2,700.9 |
Accumulated amortization and impairment |  | (37.5) |  |  | (204.7) |  |  | (174.1) |  |  | (17.5) |  |  | (140.3) |  |  | (70.3) |  |  | (644.4) |
Net book value as at March 31, 2020 | $ | 1,085.3 |  | $ | 249.5 |  | $ | 312.0 |  | $ | 308.7 |  | $ | 73.0 |  | $ | 28.0 |  | $ | 2,056.5 |
Cost | $ | 1,210.7 |  | $ | 433.6 |  | $ | 482.6 |  | $ | 313.6 |  | $ | 215.6 |  | $ | 94.6 |  | $ | 2,750.7 |
Accumulated amortization and impairment |  | (37.5) |  |  | (217.9) |  |  | (185.1) |  |  | (34.2) |  |  | (150.4) |  |  | (69.8) |  |  | (694.9) |
Net book value as at March 31, 2021 | $ | 1,173.2 |  | $ | 215.7 |  | $ | 297.5 |  | $ | 279.4 |  | $ | 65.2 |  | $ | 24.8 |  | $ | 2,055.8 |
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 as at March 31, 2019 | $ | 630.6 |  | $ | 290.8 |  | $ | 146.3 |  | $ | 1,067.7 |
Business combinations (Note 4) |  | 19.2 |  |  | — |  |  | 0.9 |  |  | 20.1 |
Impairment |  | — |  |  | — |  |  | (37.5) |  |  | (37.5) |
Foreign currency exchange differences |  | 17.5 |  |  | 9.9 |  |  | 7.6 |  |  | 35.0 |
Net book value as at March 31, 2020 | $ | 667.3 |  | $ | 300.7 |  | $ | 117.3 |  | $ | 1,085.3 |
Business combinations (Note 4) |  | 169.0 |  |  | — |  |  | — |  |  | 169.0 |
Foreign currency exchange differences |  | (47.1) |  |  | (21.4) |  |  | (12.6) |  |  | (81.1) |
Net book value as at March 31, 2021 | $ | 789.2 |  | $ | 279.3 |  | $ | 104.7 |  | $ | 1,173.2 |

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