XML 168 R146.htm IDEA: XBRL DOCUMENT
v3.24.1.1.u2

FAIR VALUE OF FINANCIAL INSTRUMENTS (Details) - CAD ($) $ in Millions | Mar. 31, 2024 | Mar. 31, 2023
--- | --- | ---
Disclosure of fair value measurement of assets [line items] |  |
Financial assets (liabilities) | $ (2,485.9) | $ (2,832.2)
Financial assets (liabilities), at fair value | (2,478.9) | (2,807.2)
Financial liabilities at fair value through profit or loss, category | Forward foreign currency contracts | Level 2 |  |
Disclosure of fair value measurement of assets [line items] |  |
Financial assets (liabilities) | (0.6) | (5.3)
Financial assets (liabilities), at fair value | (0.6) | (5.3)
Financial liabilities at amortised cost | Accounts payable and accrued liabilities | Level 2 |  |
Disclosure of fair value measurement of assets [line items] |  |
Financial liabilities | (775.8) | (799.3)
Financial liabilities, at fair value | (775.8) | (799.3)
Financial liabilities at amortised cost | Total long-term debt | Level 2 |  |
Disclosure of fair value measurement of assets [line items] |  |
Financial liabilities | (2,529.9) | (2,800.3)
Financial liabilities, at fair value | (2,524.4) | (2,788.2)
Financial liabilities at amortised cost | Other non-current liabilities | Level 2 |  |
Disclosure of fair value measurement of assets [line items] |  |
Financial liabilities | (87.1) | (137.6)
Financial liabilities, at fair value | (78.0) | (125.1)
Financial assets at fair value through profit or loss, category | Cash and cash equivalents | Level 1 |  |
Disclosure of fair value measurement of assets [line items] |  |
Credit loss allowances | 160.1 | 217.6
Financial assets, at fair value | 160.1 | 217.6
Financial assets at fair value through profit or loss, category | Equity swap agreements | Level 2 |  |
Disclosure of fair value measurement of assets [line items] |  |
Financial assets (liabilities) | (15.8) | (11.8)
Financial assets (liabilities), at fair value | (15.8) | (11.8)
Financial assets at fair value through other comprehensive income, category | Foreign currency and interest rate swap agreements | Level 2 |  |
Disclosure of fair value measurement of assets [line items] |  |
Financial assets (liabilities) | 4.8 | 10.5
Financial assets (liabilities), at fair value | 4.8 | 10.5
Financial assets at fair value through other comprehensive income, category | Forward foreign currency contracts | Level 2 |  |
Disclosure of fair value measurement of assets [line items] |  |
Financial assets (liabilities) | (8.7) | (20.5)
Financial assets (liabilities), at fair value | (8.7) | (20.5)
Financial assets at fair value through other comprehensive income, category | Equity investments | Level 3 |  |
Disclosure of fair value measurement of assets [line items] |  |
Credit loss allowances | 1.4 | 1.4
Financial assets, at fair value | 1.4 | 1.4
Loans and receivables | Accounts receivable | Level 2 |  |
Disclosure of fair value measurement of assets [line items] |  |
Credit loss allowances | 570.8 | 555.3
Financial assets, at fair value | 570.8 | 555.3
Loans and receivables | Investment in finance leases | Level 2 |  |
Disclosure of fair value measurement of assets [line items] |  |
Credit loss allowances | 147.9 | 125.7
Financial assets, at fair value | 140.3 | 126.1
Loans and receivables | Other non-current assets | Level 2 |  |
Disclosure of fair value measurement of assets [line items] |  |
Credit loss allowances | 47.0 | 32.1
Financial assets, at fair value | $ 47.0 | $ 32.1

X
- Definition Financial Assets (Liabilities) + References No definition available. + Details
Name: | cae_FinancialAssetsLiabilities
Namespace Prefix: | cae_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Financial Assets (Liabilities), At Fair Value + References No definition available. + Details
Name: | cae_FinancialAssetsLiabilitiesAtFairValue
Namespace Prefix: | cae_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Line items represent concepts included in a table. These concepts are used to disclose reportable information associated with members defined in one or many axes of the table. + References No definition available. + Details
Name: | ifrs-full_DisclosureOfFairValueMeasurementOfAssetsLineItems
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of assets that are: (a) cash; (b) an equity instrument of another entity; (c) a contractual right: (i) to receive cash or another financial asset from another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially favourable to the entity; or (d) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to receive a variable number of the entity’s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose the entity’s own equity instruments do not include puttable financial instruments classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. [Refer: Financial instruments, class [member]; Financial liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 25 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_25&doctype=Standard -URIDate 2023-03-23 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 35H -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_35H&doctype=Standard -URIDate 2023-03-23 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 35M -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_35M&doctype=Standard -URIDate 2023-03-23 Reference 4: http://www.xbrl.org/2003/role/exampleRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 35N -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_35N&doctype=Standard -URIDate 2023-03-23 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 35I -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_35I&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_FinancialAssets
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The fair value of financial assets. [Refer: At fair value [member]; Financial assets] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 25 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_25&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_FinancialAssetsAtFairValue
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of liabilities that are: (a) a contractual obligation: (i) to deliver cash or another financial asset to another entity; or (ii) to exchange financial assets or financial liabilities with another entity under conditions that are potentially unfavourable to the entity; or (b) a contract that will, or may be, settled in the entity’s own equity instruments and is: (i) a non-derivative for which the entity is, or may be, obliged to deliver a variable number of the entity’s own equity instruments; or (ii) a derivative that will, or may be, settled other than by the exchange of a fixed amount of cash or another financial asset for a fixed number of the entity’s own equity instruments. For this purpose, rights, options or warrants to acquire a fixed number of the entity’s own equity instruments for a fixed amount of any currency are equity instruments if the entity offers the rights, options or warrants pro rata to all of its existing owners of the same class of its own non-derivative equity instruments. Also, for those purposes the entity’s own equity instruments do not include puttable financial instruments that are classified as equity instruments in accordance with paragraphs 16A-16B of IAS 32, instruments that impose on the entity an obligation to deliver to another party a pro rata share of the net assets of the entity only on liquidation and are classified as equity instruments in accordance with paragraphs 16C-16D of IAS 32, or instruments that are contracts for the future receipt or delivery of the entity’s own equity instruments. As an exception, an instrument that meets the definition of a financial liability is classified as an equity instrument if it has all the features and meets the conditions in paragraphs 16A-16B or paragraphs 16C-16D of IAS 32. [Refer: Financial instruments, class [member]; Financial assets; Derivatives [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 25 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_25&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_FinancialLiabilities
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The fair value of financial liabilities. [Refer: At fair value [member]; Financial liabilities] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 7 -IssueDate 2023-01-01 -Paragraph 25 -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=7&code=ifrs-tx-2023-en-r&anchor=para_25&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_FinancialLiabilitiesAtFairValue
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Details
Name: | ifrs-full_CategoriesOfFinancialLiabilitiesAxis=ifrs-full_FinancialLiabilitiesAtFairValueThroughProfitOrLossCategoryMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfLiabilitiesAxis=cae_ForwardForeignCurrencyContractsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_LevelsOfFairValueHierarchyAxis=ifrs-full_Level2OfFairValueHierarchyMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CategoriesOfFinancialLiabilitiesAxis=ifrs-full_FinancialLiabilitiesAtAmortisedCostCategoryMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfLiabilitiesAxis=cae_AccountsPayableandAccruedLiabilitiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfLiabilitiesAxis=cae_LongTermDebt1Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfLiabilitiesAxis=cae_OtherNonCurrentLiabilitiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CategoriesOfFinancialAssetsAxis=ifrs-full_FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfAssetsAxis=cae_CashAndCashEquivalents1Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_LevelsOfFairValueHierarchyAxis=ifrs-full_Level1OfFairValueHierarchyMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfAssetsAxis=cae_EquitySwapAgreementsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CategoriesOfFinancialAssetsAxis=ifrs-full_FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfAssetsAxis=cae_ForeignCurrencySwapAgreementsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfAssetsAxis=cae_ForwardForeignCurrencyContractsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfAssetsAxis=ifrs-full_EquityInvestmentsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_LevelsOfFairValueHierarchyAxis=ifrs-full_Level3OfFairValueHierarchyMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CategoriesOfFinancialAssetsAxis=ifrs-full_LoansAndReceivablesCategoryMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfAssetsAxis=ifrs-full_TradeReceivablesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfAssetsAxis=cae_InvestmentInFinanceLeasesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfAssetsAxis=cae_OtherNonCurrentAssetsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |