XML 73 R51.htm IDEA: XBRL DOCUMENT
v3.24.1.1.u2

PROPERTY, PLANT AND EQUIPMENT (Tables) | 12 Months Ended
--- | ---
Mar. 31, 2024
Property, plant and equipment [abstract] |
Disclosure of detailed information about property, plant and equipment | The estimated useful lives, residual values and depreciation methods are as follows:
| Method | Depreciation rate/period
Buildings and improvements | Declining balance/Straight-line | 2.5% to 10%/3 to 40 years
Simulators | Straight-line (10% residual) | Not exceeding 25 years
Machinery and equipment | Declining balance/Straight-line | 20% to 35%/2 to 15 years
Aircraft | Straight-line (residual not exceeding 15%) | Not exceeding 25 years
Aircraft engines | Based on utilization | Not exceeding 3500 hours
|  |  |  |  |  | Machinery |  |  |  |  | Assets |  |
|  |  | Buildings |  |  |  | and |  |  |  |  |  | under |  |
(amounts in millions) |  |  |  | and land | Simulators | equipment |  | Aircraft |  |  | construction |  | Total
Net book value as at March 31, 2022 |  |  | $ | 320.1 |  | $ | 1,415.1 |  | $ | 66.2 |  | $ | 71.5 |  |  |  | $ | 256.4 |  | $ | 2,129.3 |
Additions |  |  |  | 34.6 |  |  | 20.1 |  |  | 16.7 |  |  | 0.2 |  |  |  |  | 197.2 |  |  | 268.8 |
Disposals |  |  |  | (3.6) |  |  | (3.2) |  |  | (0.1) |  |  | (0.6) |  |  |  |  | — |  |  | (7.5) |
Depreciation |  |  |  | (23.3) |  |  | (113.2) |  |  | (21.2) |  |  | (5.4) |  |  |  |  | — |  |  | (163.1) |
(Impairment) reversal – net |  |  |  | — |  |  | 2.1 |  |  | (0.1) |  |  | (0.3) |  |  |  |  | — |  |  | 1.7 |
Purchase of assets under lease (Note 15) |  |  |  | — |  |  | 34.6 |  |  | — |  |  | — |  |  |  |  | — |  |  | 34.6 |
Transfers and others |  |  |  | 27.6 |  |  | 208.8 |  |  | (5.5) |  |  | 6.0 |  |  |  |  | (231.5) |  |  | 5.4 |
Foreign currency exchange differences |  |  |  | 13.7 |  |  | 88.6 |  |  | 3.1 |  |  | 5.1 |  |  |  |  | 7.4 |  |  | 117.9 |
Net book value as at March 31, 2023 |  |  | $ | 369.1 |  | $ | 1,652.9 |  | $ | 59.1 |  | $ | 76.5 |  |  |  | $ | 229.5 |  | $ | 2,387.1 |
Additions |  |  |  | 22.0 |  |  | 33.5 |  |  | 19.1 |  |  | 14.0 |  |  |  |  | 241.2 |  |  | 329.8 |
Disposals |  |  |  | (0.2) |  |  | (3.6) |  |  | (0.2) |  |  | (0.3) |  |  |  |  | — |  |  | (4.3) |
Disposal of discontinued operations (Note 2) |  |  |  | (0.4) |  |  | (2.3) |  |  | (3.9) |  |  | — |  |  |  |  | (0.3) |  |  | (6.9) |
Depreciation |  |  |  | (27.1) |  |  | (127.3) |  |  | (22.6) |  |  | (5.8) |  |  |  |  | — |  |  | (182.8) |
Impairment |  |  |  | — |  |  | (4.4) |  |  | (0.2) |  |  | (0.6) |  |  |  |  | — |  |  | (5.2) |
Transfers and others |  |  |  | 22.3 |  |  | 170.5 |  |  | 10.1 |  |  | (4.4) |  |  |  |  | (211.1) |  |  | (12.6) |
Foreign currency exchange differences |  |  |  | 1.3 |  |  | 8.5 |  |  | 0.2 |  |  | 0.2 |  |  |  |  | 0.3 |  |  | 10.5 |
Net book value as at March 31, 2024 |  |  | $ | 387.0 |  | $ | 1,727.8 |  | $ | 61.6 |  | $ | 79.6 |  |  |  | $ | 259.6 |  | $ | 2,515.6 |
|  |  |  |  |  | Machinery |  |  |  |  | Assets |  |
|  |  | Buildings |  |  |  | and |  |  |  |  |  | under |  |
(amounts in millions) |  |  |  | and land | Simulators | equipment |  | Aircraft |  |  | construction |  | Total
Cost |  |  | $ | 623.9 |  | $ | 2,558.1 |  | $ | 208.9 |  | $ | 103.1 |  |  |  | $ | 229.5 |  | $ | 3,723.5 |
Accumulated depreciation and impairment |  |  |  | (254.8) |  |  | (905.2) |  |  | (149.8) |  |  | (26.6) |  |  |  |  | — |  |  | (1,336.4) |
Net book value as at March 31, 2023 |  |  | $ | 369.1 |  | $ | 1,652.9 |  | $ | 59.1 |  | $ | 76.5 |  |  |  | $ | 229.5 |  | $ | 2,387.1 |
Cost |  |  | $ | 666.9 |  | $ | 2,694.0 |  | $ | 223.5 |  | $ | 108.6 |  |  |  | $ | 259.6 |  | $ | 3,952.6 |
Accumulated depreciation and impairment |  |  |  | (279.9) |  |  | (966.2) |  |  | (161.9) |  |  | (29.0) |  |  |  |  | — |  |  | (1,437.0) |
Net book value as at March 31, 2024 |  |  | $ | 387.0 |  | $ | 1,727.8 |  | $ | 61.6 |  | $ | 79.6 |  |  |  | $ | 259.6 |  | $ | 2,515.6 |

X
- Definition The disclosure of detailed information about property, plant and equipment. [Refer: Property, plant and equipment] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 16 -IssueDate 2023-01-01 -Paragraph 73 -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=16&code=ifrs-tx-2023-en-r&anchor=para_73&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_DisclosureOfDetailedInformationAboutPropertyPlantAndEquipmentExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

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