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v3.23.2

LEASES (Tables) | 12 Months Ended
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Mar. 31, 2023
Disclosure of leases [Abstract] |
Schedule of Right-of-use assets |
|  |  |  |  |  | Machinery |  |  |  |  |  |  |
|  |  | Buildings |  |  |  | and |  |  |  |  |  |  |  |
|  |  | and land | Simulators | equipment |  | Aircraft |  |  |  |  | Total
Net book value as at March 31, 2021 |  |  | $ | 212.0 |  | $ | 65.9 |  | $ | 18.1 |  | $ | 12.5 |  |  |  |  |  | $ | 308.5 |
Additions and remeasurements |  |  |  | 59.4 |  |  | 60.0 |  |  | 0.2 |  |  | — |  |  |  |  |  |  | 119.6 |
Business combinations (Note 2) |  |  |  | 32.7 |  |  | — |  |  | — |  |  | — |  |  |  |  |  |  | 32.7 |
Depreciation |  |  |  | (31.2) |  |  | (13.8) |  |  | (2.6) |  |  | (0.8) |  |  |  |  |  |  | (48.4) |
Impairment |  |  |  | (8.1) |  |  | — |  |  | — |  |  | — |  |  |  |  |  |  | (8.1) |
Purchase of assets under lease (Note 12) |  |  |  | — |  |  | (21.7) |  |  | — |  |  | — |  |  |  |  |  |  | (21.7) |
Transfers and others |  |  |  | (3.3) |  |  | 0.5 |  |  | (0.2) |  |  | — |  |  |  |  |  |  | (3.0) |
Foreign currency exchange differences |  |  |  | (6.2) |  |  | (0.4) |  |  | — |  |  | — |  |  |  |  |  |  | (6.6) |
Net book value as at March 31, 2022 |  |  | $ | 255.3 |  | $ | 90.5 |  | $ | 15.5 |  | $ | 11.7 |  |  |  |  |  | $ | 373.0 |
Additions and remeasurements |  |  |  | 120.9 |  |  | 7.3 |  |  | — |  |  | — |  |  |  |  |  |  | 128.2 |
Depreciation |  |  |  | (36.6) |  |  | (9.9) |  |  | (2.8) |  |  | (0.8) |  |  |  |  |  |  | (50.1) |
Purchase of assets under lease (Note 12) |  |  |  | — |  |  | (34.6) |  |  | — |  |  | — |  |  |  |  |  |  | (34.6) |
Transfers and others |  |  |  | (6.1) |  |  | (2.3) |  |  | (0.3) |  |  | — |  |  |  |  |  |  | (8.7) |
Foreign currency exchange differences |  |  |  | 13.2 |  |  | 5.9 |  |  | — |  |  | — |  |  |  |  |  |  | 19.1 |
Net book value as at March 31, 2023 |  |  | $ | 346.7 |  | $ | 56.9 |  | $ | 12.4 |  | $ | 10.9 |  |  |  |  |  | $ | 426.9 |
Schedule of Undiscounted Lease Payments to be Received Under Operating Leases | Undiscounted lease payments to be received under operating leases are as follows:
|  | 2023 |  | 2022
Less than 1 year | $ | 33.0 |  | $ | 36.3 |
Between 1 and 2 years |  | 32.6 |  |  | 24.1 |
Between 2 and 3 years |  | 30.0 |  |  | 23.3 |
Between 3 and 4 years |  | 21.7 |  |  | 21.0 |
Between 4 and 5 years |  | 16.5 |  |  | 13.6 |
More than 5 years |  | 13.8 |  |  | 26.8 |
Total undiscounted lease payments receivable | $ | 147.6 |  | $ | 145.1 |
Schedule of Undiscounted Lease Payments to be Received Under Finance Leases | Undiscounted lease payments to be received under finance leases are as follows:
|  | 2023 |  |  |  | 2022 |  |
Less than 1 year | $ | 16.6 |  |  |  | $ | 24.9 |  |  |
Between 1 and 2 years |  | 14.6 |  |  |  |  | 12.0 |  |  |
Between 2 and 3 years |  | 15.1 |  |  |  |  | 12.9 |  |  |
Between 3 and 4 years |  | 16.3 |  |  |  |  | 11.1 |  |  |
Between 4 and 5 years |  | 13.6 |  |  |  |  | 11.8 |  |  |
More than 5 years |  | 128.2 |  |  |  |  | 114.5 |  |  |
Total undiscounted lease payments receivable | $ | 204.4 |  |  |  | $ | 187.2 |  |  |
Unearned finance income |  | (68.0) |  |  |  |  | (59.1) |  |  |
Discounted unguaranteed residual values of leased assets |  | (10.7) |  |  |  |  | (9.4) |  |  |
Total investment in finance leases | $ | 125.7 |  |  |  | $ | 118.7 |  |  |
Current portion (Note 9) |  | 13.5 |  |  |  |  | 21.6 |  |  |
Non-current portion (Note 15) | $ | 112.2 |  |  |  | $ | 97.1 |  |  |

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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 2022-03-24 -Paragraph 94 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2022-en-r&anchor=para_94&doctype=Standard -URIDate 2022-03-24 + 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 2022-03-24 -Paragraph 97 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2022-en-r&anchor=para_97&doctype=Standard -URIDate 2022-03-24 + 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 2022-03-24 -Paragraph 53 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2022-en-r&anchor=para_53&doctype=Standard -URIDate 2022-03-24 + Details
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