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INTANGIBLE ASSETS (Tables) | 12 Months Ended
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Mar. 31, 2024
Intangible Assets [Abstract] |
Disclosure of reconciliation of changes in intangible assets and goodwill |
|  | Capitalized |  |  |  | Technology, |  | Other |  |  |
(amounts in millions) |  | development | Customer |  | software | intangible |  |  |
| Goodwill |  | costs | relationships | Licenses | and ERP |  | assets |  | Total |
Net book value as at March 31, 2022 | $ | 2,464.3 |  | $ | 234.4 |  | $ | 575.0 |  | $ | 262.8 |  | $ | 243.7 |  | $ | 16.1 |  | $ | 3,796.3 |  |
Additions – internal development |  | — |  |  | 87.1 |  |  | — |  |  | — |  |  | 39.3 |  |  | — |  |  | 126.4 |  |
Business combinations (Note 3) |  | 35.8 |  |  | — |  |  | (11.8) |  |  | — |  |  | 3.0 |  |  | — |  |  | 27.0 |  |
Amortization |  | — |  |  | (31.1) |  |  | (44.4) |  |  | (16.1) |  |  | (29.5) |  |  | (1.8) |  |  | (122.9) |  |
Impairment reversal – net |  | — |  |  | 6.3 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 6.3 |  |
Transfers and others |  | — |  |  | (3.7) |  |  | (1.3) |  |  | — |  |  | (0.9) |  |  | 0.4 |  |  | (5.5) |  |
Foreign currency exchange differences |  | 163.2 |  |  | 1.7 |  |  | 36.8 |  |  | 6.7 |  |  | 14.0 |  |  | 0.8 |  |  | 223.2 |  |
Net book value as at March 31, 2023 | $ | 2,663.3 |  | $ | 294.7 |  | $ | 554.3 |  | $ | 253.4 |  | $ | 269.6 |  | $ | 15.5 |  | $ | 4,050.8 |  |
Additions – internal development |  | — |  |  | 114.5 |  |  | — |  |  | — |  |  | 24.6 |  |  | — |  |  | 139.1 |  |
Additions – acquired separately |  | — |  |  | — |  |  | — |  |  | 8.8 |  |  | — |  |  | — |  |  | 8.8 |  |
Disposal of discontinued operations (Note 2) |  | (120.4) |  |  | (39.1) |  |  | (1.5) |  |  | — |  |  | (5.2) |  |  | (1.8) |  |  | (168.0) |  |
Amortization |  | — |  |  | (37.7) |  |  | (42.9) |  |  | (15.8) |  |  | (30.5) |  |  | (2.5) |  |  | (129.4) |  |
Impairment |  | (568.0) |  |  | (38.8) |  |  | (2.6) |  |  | — |  |  | (4.2) |  |  | (2.7) |  |  | (616.3) |  |
Transfers and others |  | — |  |  | (6.5) |  |  | — |  |  | (0.3) |  |  | (0.9) |  |  | — |  |  | (7.7) |  |
Foreign currency exchange differences |  | (3.6) |  |  | 0.1 |  |  | (2.1) |  |  | 0.2 |  |  | — |  |  | — |  |  | (5.4) |  |
Net book value as at March 31, 2024 | $ | 1,971.3 |  | $ | 287.2 |  | $ | 505.2 |  | $ | 246.3 |  | $ | 253.4 |  | $ | 8.5 |  | $ | 3,271.9 |  |
|  |  | Capitalized |  |  |  | Technology, |  | Other |  |
|  | development | Customer |  | software | intangible |  |
| Goodwill |  | costs | relationships | Licenses |  | and ERP |  | assets |  | Total
Cost | $ | 2,699.7 |  | $ | 573.3 |  | $ | 829.6 |  | $ | 320.9 |  | $ | 513.2 |  | $ | 54.0 |  | $ | 4,990.7 |
Accumulated amortization and impairment |  | (36.4) |  |  | (278.6) |  |  | (275.3) |  |  | (67.5) |  |  | (243.6) |  |  | (38.5) |  |  | (939.9) |
Net book value as at March 31, 2023 | $ | 2,663.3 |  | $ | 294.7 |  | $ | 554.3 |  | $ | 253.4 |  | $ | 269.6 |  | $ | 15.5 |  | $ | 4,050.8 |
Cost | $ | 2,539.3 |  | $ | 535.5 |  | $ | 781.8 |  | $ | 329.2 |  | $ | 499.8 |  | $ | 37.3 |  | $ | 4,722.9 |
Accumulated amortization and impairment |  | (568.0) |  |  | (248.3) |  |  | (276.6) |  |  | (82.9) |  |  | (246.4) |  |  | (28.8) |  |  | (1,451.0) |
Net book value as at March 31, 2024 | $ | 1,971.3 |  | $ | 287.2 |  | $ | 505.2 |  | $ | 246.3 |  | $ | 253.4 |  | $ | 8.5 |  | $ | 3,271.9 |
Disclosure of reconciliation of changes in goodwill | The carrying amount of goodwill allocated to the Company's CGUs per operating segment is as follows:
| Defense | Discontinued |  |
| Civil Aviation | and Security | operations |  | Total
Net book value as at March 31, 2022 | $ | 1,046.8 |  | $ | 1,305.8 |  | $ | 111.7 |  | $ | 2,464.3 |
Business combinations (Note 3) |  | 25.6 |  |  | 10.2 |  |  | — |  |  | 35.8 |
Foreign currency exchange differences |  | 53.2 |  |  | 101.3 |  |  | 8.7 |  |  | 163.2 |
Net book value as at March 31, 2023 | $ | 1,125.6 |  | $ | 1,417.3 |  | $ | 120.4 |  | $ | 2,663.3 |
Disposal of discontinued operations (Note 2) |  | — |  |  | — |  |  | (120.4) |  |  | (120.4) |
Impairment |  | — |  |  | (568.0) |  |  | — |  |  | (568.0) |
Foreign currency exchange differences |  | (4.8) |  |  | 1.2 |  |  | — |  |  | (3.6) |
Net book value as at March 31, 2024 | $ | 1,120.8 |  | $ | 850.5 |  | $ | — |  | $ | 1,971.3 |

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