XML 60 R38.htm IDEA: XBRL DOCUMENT
v3.24.1.1.u2

RELATED PARTY TRANSACTIONS | 12 Months Ended
--- | ---
Mar. 31, 2024
Disclosure of related party transactions [Abstract] |
RELATED PARTY TRANSACTIONS | RELATED PARTY TRANSACTIONS The Company’s outstanding balances with its equity accounted investees are as follows:
|  | 2024 |  | 2023 |  |
Accounts receivable (Note 10) | $ | 58.8 |  | $ | 59.5 |  |  |
Contract assets |  | 34.2 |  |  | 25.6 |  |  |
Other non-current assets |  | 22.9 |  |  | 17.1 |  |  |
Accounts payable and accrued liabilities (Note 17) |  | 4.7 |  |  | 5.7 |  |  |
Contract liabilities |  | 64.9 |  |  | 58.0 |  |  |
The Company’s transactions with its equity accounted investees are as follows:
|  | 2024 |  | 2023
Revenue | $ | 258.7 |  | $ | 223.0 |
Purchases |  | 6.0 |  |  | 4.6 |
Other income |  | 0.6 |  |  | 1.2 |
Compensation of key management personnel K ey management personnel have the ability and responsibility to make major operational, financial and strategic decisions for the Company and include members of the Board of Directors and certain executive officers. The compensation expense of key management for employee services recognized in income are as follows:
|  | 2024 |  | 2023
Salaries, termination and other short-term employee benefits | $ | 8.7 |  | $ | 7.6 |
Post-employment benefits – defined benefit plans |  | 3.8 |  |  | 4.4 |
Share-based payments expense |  | 4.4 |  |  | 1.7 |
| $ | 16.9 |  | $ | 13.7 |
For the year ended March 31, 2024, the compensation earned by non-employee Directors of the Company amounted to $3.3 million (2023 – $2.9 million), which included the grant date fair value of deferred share units (DSUs) as well as cash payments.

X
- Definition Disclosure of related party transactions [Abstract] + References No definition available. + Details
Name: | cae_DisclosureofrelatedpartytransactionsAbstract
Namespace Prefix: | cae_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The entire disclosure for related parties. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 24 -IssueDate 2023-01-01 -Section Disclosures -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=24&code=ifrs-tx-2023-en-r&doctype=Standard&dita_xref=IAS24_g13-24_TI -URIDate 2023-03-23 + Details
Name: | ifrs-full_DisclosureOfRelatedPartyExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration