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FAIR VALUE OF FINANCIAL INSTRUMENTS (Tables) | 12 Months Ended
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Mar. 31, 2024
Fair Value Measurement [Abstract] |
Disclosure of fair value measurement of assets | The carrying values and fair values of financial instruments, by category, are as follows:
|  |  |  |  | 2024 |  |  |  | 2023
| Level | Carrying value | Fair value | Carrying value | Fair value
|  |  | Total |  | Total |  | Total |  | Total
Financial assets (liabilities) measured at FVTPL |  |  |  |  |  |  |  |  |
Cash and cash equivalents | Level 1 | $ | 160.1 |  | $ | 160.1 |  | $ | 217.6 |  | $ | 217.6 |
Equity swap agreements | Level 2 |  | (15.8) |  |  | (15.8) |  |  | (11.8) |  |  | (11.8) |
Forward foreign currency contracts | Level 2 |  | (0.6) |  |  | (0.6) |  |  | (5.3) |  |  | (5.3) |
Derivatives assets (liabilities) designated in a hedge relationship |  |  |  |  |  |  |  |
Foreign currency and interest rate swap agreements | Level 2 |  | 4.8 |  |  | 4.8 |  |  | 10.5 |  |  | 10.5 |
Forward foreign currency contracts | Level 2 |  | (8.7) |  |  | (8.7) |  |  | (20.5) |  |  | (20.5) |
Financial assets (liabilities) measured at amortized cost |  |  |  |  |  |  |  |  |
Accounts receivable(1) | Level 2 |  | 570.8 |  |  | 570.8 |  |  | 555.3 |  |  | 555.3 |
Investment in finance leases | Level 2 |  | 147.9 |  |  | 140.3 |  |  | 125.7 |  |  | 126.1 |
Other non-current assets(2) | Level 2 |  | 47.0 |  |  | 47.0 |  |  | 32.1 |  |  | 32.1 |
Accounts payable and accrued liabilities(3) | Level 2 |  | (775.8) |  |  | (775.8) |  |  | (799.3) |  |  | (799.3) |
Total long-term debt(4) | Level 2 |  | (2,529.9) |  |  | (2,524.4) |  |  | (2,800.3) |  |  | (2,788.2) |
Other non-current liabilities(5) | Level 2 |  | (87.1) |  |  | (78.0) |  |  | (137.6) |  |  | (125.1) |
Financial assets measured at FVOCI |  |  |  |  |  |  |  |  |
Equity investments | Level 3 |  | 1.4 |  |  | 1.4 |  |  | 1.4 |  |  | 1.4 |
|  | $ | (2,485.9) |  | $ | (2,478.9) |  | $ | (2,832.2) |  | $ | (2,807.2) |
(1) Includes trade receivables, accrued receivables and certain other receivables. (2) Includes non-current receivables and certain other non-current assets. (3) Includes trade accounts payable, accrued liabilities, interest payable and current royalty obligations. (4) Excludes lease liabilities. The carrying value of long-term debt excludes transaction costs. (5) Includes non-current royalty obligations and other non-current liabilities.
Disclosure of fair value measurement of liabilities | The carrying values and fair values of financial instruments, by category, are as follows:
|  |  |  |  | 2024 |  |  |  | 2023
| Level | Carrying value | Fair value | Carrying value | Fair value
|  |  | Total |  | Total |  | Total |  | Total
Financial assets (liabilities) measured at FVTPL |  |  |  |  |  |  |  |  |
Cash and cash equivalents | Level 1 | $ | 160.1 |  | $ | 160.1 |  | $ | 217.6 |  | $ | 217.6 |
Equity swap agreements | Level 2 |  | (15.8) |  |  | (15.8) |  |  | (11.8) |  |  | (11.8) |
Forward foreign currency contracts | Level 2 |  | (0.6) |  |  | (0.6) |  |  | (5.3) |  |  | (5.3) |
Derivatives assets (liabilities) designated in a hedge relationship |  |  |  |  |  |  |  |
Foreign currency and interest rate swap agreements | Level 2 |  | 4.8 |  |  | 4.8 |  |  | 10.5 |  |  | 10.5 |
Forward foreign currency contracts | Level 2 |  | (8.7) |  |  | (8.7) |  |  | (20.5) |  |  | (20.5) |
Financial assets (liabilities) measured at amortized cost |  |  |  |  |  |  |  |  |
Accounts receivable(1) | Level 2 |  | 570.8 |  |  | 570.8 |  |  | 555.3 |  |  | 555.3 |
Investment in finance leases | Level 2 |  | 147.9 |  |  | 140.3 |  |  | 125.7 |  |  | 126.1 |
Other non-current assets(2) | Level 2 |  | 47.0 |  |  | 47.0 |  |  | 32.1 |  |  | 32.1 |
Accounts payable and accrued liabilities(3) | Level 2 |  | (775.8) |  |  | (775.8) |  |  | (799.3) |  |  | (799.3) |
Total long-term debt(4) | Level 2 |  | (2,529.9) |  |  | (2,524.4) |  |  | (2,800.3) |  |  | (2,788.2) |
Other non-current liabilities(5) | Level 2 |  | (87.1) |  |  | (78.0) |  |  | (137.6) |  |  | (125.1) |
Financial assets measured at FVOCI |  |  |  |  |  |  |  |  |
Equity investments | Level 3 |  | 1.4 |  |  | 1.4 |  |  | 1.4 |  |  | 1.4 |
|  | $ | (2,485.9) |  | $ | (2,478.9) |  | $ | (2,832.2) |  | $ | (2,807.2) |
(1) Includes trade receivables, accrued receivables and certain other receivables. (2) Includes non-current receivables and certain other non-current assets. (3) Includes trade accounts payable, accrued liabilities, interest payable and current royalty obligations. (4) Excludes lease liabilities. The carrying value of long-term debt excludes transaction costs. (5) Includes non-current royalty obligations and other non-current liabilities.

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