Goodwill (Tables)

12 Months Ended

Mar. 31, 2018

A suumary of the carrying value of goodwill is as follows:


	As at
	March 31,			March 31,
	2018			2017
Gross carrying amount	$	159,500		$	155,681
Accumulated impairment of goodwill		(24,314	)		(21,673	)

Total	$	135,186		$	134,008

The movement in goodwill balance by reportable segment as at March 31, 2018 and 2017 is as follows:

Gross carrying amount


	WNS			WNS Auto
	Global BPM			Claims BPM			Total
Balance as at April 1, 2016	$	46,503		$	29,739		$	76,242
Goodwill initially arising on acquisitions		82,127			—			82,127
Foreign currency translation		1,248			(3,936	)		(2,688	)

Balance as at March 31, 2017	$	129,878		$	25,803		$	155,681

Goodwill arising on acquisitions		(92	)		—			(92	)
Foreign currency translation		767			3,144			3,911

Balance as at March 31, 2018	$	130,553		$	28,947		$	159,500

Accumulated impairment losses


	WNS		WNS Auto
	Global BPM		Claims BPM		Total
Balance as at April 1, 2016	$	—	$	—	$	—
Impairment of goodwill recognized during the year		—		21,673		21,673

Balance as at March 31, 2017	$	—	$	21,673	$	21,673

Impairment of goodwill recognized during the year		—		—		—
Foreign currency translation adjustment		—		2,641		2,641

Balance as at March 31, 2018		—		24,314		24,314

The carrying value of goodwill allocated to the cash generating units (“CGU”) is as follows:

*	Excluding South Africa, Research & analytics, Technology services, Finance and accounting and Healthcare goodwill.

The key assumptions used in performing the impairment test, by each CGU, were as follows:

*	Excluding South Africa, Research & analytics, Technology services, Healthcare and Finance & Accounting.