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v3.23.2

IMPAIRMENT OF NON-FINANCIAL ASSETS (Tables) | 12 Months Ended
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Mar. 31, 2023
Disclosure of Impairment of Assets [Abstract] |
Disclosure of reconciliation of changes in goodwill |
|  | Capitalized |  |  |  | Technology, |  | Other |  |
(amounts in millions) |  | development | Customer |  | software | intangible |  |
| Goodwill |  | costs | relationships | Licenses | and ERP |  | assets |  | Total
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 |
Business combinations (Note 2) |  | 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 |
Additions – internal development |  | — |  |  | 87.1 |  |  | — |  |  | — |  |  | 39.3 |  |  | — |  |  | 126.4 |
Business combinations (Note 2) |  | 35.8 |  |  | — |  |  | (11.8) |  |  | — |  |  | 3.0 |  |  | — |  |  | 27.0 |
Amortization |  | — |  |  | (31.1) |  |  | (44.4) |  |  | (16.1) |  |  | (29.5) |  |  | (1.8) |  |  | (122.9) |
Impairment reversal – net |  | — |  |  | 6.3 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 6.3 |
Transfers and others |  | — |  |  | (3.7) |  |  | (1.3) |  |  | — |  |  | (0.9) |  |  | 0.4 |  |  | (5.5) |
Foreign currency exchange differences |  | 163.2 |  |  | 1.7 |  |  | 36.8 |  |  | 6.7 |  |  | 14.0 |  |  | 0.8 |  |  | 223.2 |
Net book value as at March 31, 2023 | $ | 2,663.3 |  | $ | 294.7 |  | $ | 554.3 |  | $ | 253.4 |  | $ | 269.6 |  | $ | 15.5 |  | $ | 4,050.8 |
|  |  | Capitalized |  |  |  | Technology, |  | Other |  |
|  | development | Customer |  | software | intangible |  |
| Goodwill |  | costs | relationships | Licenses |  | and ERP |  | assets |  | Total
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 |
Cost | $ | 2,699.7 |  | $ | 573.3 |  | $ | 829.6 |  | $ | 320.9 |  | $ | 513.2 |  | $ | 54.0 |  | $ | 4,990.7 |
Accumulated amortization and impairment |  | (36.4) |  |  | (278.6) |  |  | (275.3) |  |  | (67.5) |  |  | (243.6) |  |  | (38.5) |  |  | (939.9) |
Net book value as at March 31, 2023 | $ | 2,663.3 |  | $ | 294.7 |  | $ | 554.3 |  | $ | 253.4 |  | $ | 269.6 |  | $ | 15.5 |  | $ | 4,050.8 |

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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 2022-03-24 -Paragraph 118 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2022-en-r&anchor=para_118&doctype=Standard -URIDate 2022-03-24 + Details
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