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IMPAIRMENT OF NON-FINANCIAL ASSETS (Tables) | 12 Months Ended
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Mar. 31, 2022
Disclosure of Impairment of Assets [Abstract] |
Disclosure of reconciliation of changes in goodwill |
|  | Capitalized |  |  |  | Technology, |  | Other |  |
(amounts in millions) | Goodwill | development | Customer |  | software | intangible |  |
| (Note 27) |  | costs | relationships | Licenses | and ERP |  | assets |  | Total
Net book value as at March 31, 2020 | $ | 1,085.3 |  | $ | 249.5 |  | $ | 312.0 |  | $ | 308.7 |  | $ | 78.9 |  | $ | 22.1 |  | $ | 2,056.5 |
Additions – internal development |  | — |  |  | 48.6 |  |  | — |  |  | — |  |  | 6.9 |  |  | — |  |  | 55.5 |
Additions – acquired separately |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 0.5 |  |  | 0.5 |
Additions – business combinations (Note 3) |  | 169.0 |  |  | — |  |  | 47.9 |  |  | — |  |  | 2.9 |  |  | — |  |  | 219.8 |
Amortization |  | — |  |  | (44.6) |  |  | (29.7) |  |  | (17.6) |  |  | (14.7) |  |  | (2.7) |  |  | (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) |  |  | (1.1) |  |  | (0.7) |  |  | (117.9) |
Net book value as at March 31, 2021 | $ | 1,173.2 |  | $ | 215.7 |  | $ | 297.5 |  | $ | 279.4 |  | $ | 71.5 |  | $ | 18.5 |  | $ | 2,055.8 |
Additions – internal development |  | — |  |  | 55.6 |  |  | — |  |  | — |  |  | 35.0 |  |  | — |  |  | 90.6 |
Additions – business combinations (Note 3) |  | 1,316.8 |  |  | 2.2 |  |  | 323.7 |  |  | — |  |  | 169.7 |  |  | — |  |  | 1,812.4 |
Amortization |  | — |  |  | (32.7) |  |  | (40.7) |  |  | (16.0) |  |  | (18.3) |  |  | (1.8) |  |  | (109.5) |
Impairment |  | — |  |  | (4.2) |  |  | — |  |  | — |  |  | — |  |  | — |  |  | (4.2) |
Cloud computing transition adjustment (Note 5) |  | — |  | — |  |  | — |  |  | — |  |  | (13.4) |  |  | — |  |  | (13.4) |
Transfers and others |  | — |  |  | (2.1) |  |  | (0.1) |  |  | (0.1) |  |  | 0.4 |  |  | — |  |  | (1.9) |
Foreign currency exchange differences |  | (25.7) |  |  | (0.1) |  |  | (5.4) |  |  | (0.5) |  |  | (1.2) |  |  | (0.6) |  |  | (33.5) |
Net book value as at March 31, 2022 | $ | 2,464.3 |  | $ | 234.4 |  | $ | 575.0 |  | $ | 262.8 |  | $ | 243.7 |  | $ | 16.1 |  | $ | 3,796.3 |
|  |  | Capitalized |  |  |  | Technology, |  | Other |  |
| Goodwill | development | Customer |  | software | intangible |  |
| (Note 27) |  | costs | relationships | Licenses |  | and ERP |  | assets |  | Total
Cost | $ | 1,210.7 |  | $ | 433.6 |  | $ | 482.6 |  | $ | 313.6 |  | $ | 257.8 |  | $ | 52.4 |  | $ | 2,750.7 |
Accumulated amortization and impairment |  | (37.5) |  |  | (217.9) |  |  | (185.1) |  |  | (34.2) |  |  | (186.3) |  |  | (33.9) |  |  | (694.9) |
Net book value as at March 31, 2021 | $ | 1,173.2 |  | $ | 215.7 |  | $ | 297.5 |  | $ | 279.4 |  | $ | 71.5 |  | $ | 18.5 |  | $ | 2,055.8 |
Cost | $ | 2,501.8 |  | $ | 480.9 |  | $ | 794.7 |  | $ | 312.8 |  | $ | 445.4 |  | $ | 51.1 |  | $ | 4,586.7 |
Accumulated amortization and impairment |  | (37.5) |  |  | (246.5) |  |  | (219.7) |  |  | (50.0) |  |  | (201.7) |  |  | (35.0) |  |  | (790.4) |
Net book value as at March 31, 2022 | $ | 2,464.3 |  | $ | 234.4 |  | $ | 575.0 |  | $ | 262.8 |  | $ | 243.7 |  | $ | 16.1 |  | $ | 3,796.3 |
The carrying amount of goodwill allocated to the Company's CGUs per operating segment is as follows:
| Defense |  |  |  |
| Civil Aviation | and Security | Healthcare |  | Total
Net book value as at March 31, 2020 | $ | 667.3 |  | $ | 300.7 |  | $ | 117.3 |  | $ | 1,085.3 |
Business combinations (Note 3) |  | 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 |
Business combinations (Note 3) |  | 283.4 |  |  | 1,025.6 |  |  | 7.8 |  |  | 1,316.8 |
Foreign currency exchange differences |  | (25.8) |  |  | 0.9 |  |  | (0.8) |  |  | (25.7) |
Net book value as at March 31, 2022 | $ | 1,046.8 |  | $ | 1,305.8 |  | $ | 111.7 |  | $ | 2,464.3 |

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- Definition The disclosure of the reconciliation of changes in intangible assets and goodwill. [Refer: Intangible assets and goodwill] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 38 -IssueDate 2021-01-01 -Paragraph 118 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=38&code=ifrs-tx-2021-en-r&anchor=para_118&doctype=Standard -URIDate 2021-03-24 + Details
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