XML 32 R16.htm IDEA: XBRL DOCUMENT v3.19.1
Trade receivables and unbilled revenue, net
 12 Months Ended
Mar. 31, 2019
Text block [abstract]  
Trade receivables and unbilled revenue, net

8. Trade receivables and unbilled revenue, net

Trade receivables and unbilled revenue consist of the following:

 

     As at  
     March 31,      March 31,  
     2019      2018  

Trade receivables and unbilled revenue*

    $ 141,806      $ 133,673  

Less: Allowances for ECL

      (1,182 )       (564 ) 
  

 

 

     

 

 

  

Total

    $ 140,624      $ 133,109  
  

 

 

     

 

 

  

 

*

As at March 31, 2019, unbilled revenue includes contract assets amounting to $1,457.

The movement in the allowances for ECL is as follows:

 

     Year ended March 31,  
     2019      2018      2017  

Balance as at March 31, 2018

    $ 564        —          —    

Impact of adoption of IFRS 9

      (74 )       —          —    
  

 

 

     

 

 

     

 

 

  

Balance at the beginning of the year

      490      $ 1,713      $ 4,446  

Charged to profit or loss

      1,171        2,115        777  

Write-offs, net of collections

      (331 )       (1,136 )       (2,571 ) 

Reversals

      (157 )       (2,321 )       (664 ) 

Translation adjustment

      9        193        (275 ) 
  

 

 

     

 

 

     

 

 

  

Balance at the end of the year

    $ 1,182      $ 564      $ 1,713