Goodwill (Tables)

12 Months Ended

Mar. 31, 2019

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


	As at
	March 31,			March 31,
	2019			2018
Gross carrying amount	$	153,453		$	159,500
Accumulated impairment of goodwill		(22,642	)		(24,314	)

Total	$	130,811		$	135,186

The movement in goodwill balance by reportable segment as at March 31, 2019 and 2018 is as follows:

Gross carrying amount


	WNS			WNS Auto
	Global BPM			Claims BPM			Total
Balance as at April 1, 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

Goodwill arising on acquisitions		203			—			203
Foreign currency translation		(4,260	)		(1,990	)		(6,250	)

Balance as at March 31, 2019	$	126,496		$	26,957		$	153,453

Accumulated impairment losses


	WNS		WNS Auto
	Global BPM		Claims BPM			Total
Balance as at April 1, 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

Impairment of goodwill recognized during the year		—		—			—
Foreign currency translation adjustment		—		(1,672	)		(1,672	)

Balance as at March 31, 2019		—	$	22,642		$	22,642

The carrying value of goodwill allocated to the new CGUs is as follows:


	As at
	March 31,		March 31,
	2019		2018
WNS Global BPM*	$	3,846	$	3,815
South Africa		4,557		5,581
Research and Analytics		46,087		48,901
Technology services		3,382		3,632
WNS Auto Claims BPM		4,315		4,633
Denali (previously ‘Finance and accounting’)		29,542		29,542
HealthHelp (previously ‘Healthcare’)		39,082		39,082

	$	130,811	$	135,186

*	Excluding South Africa, research and analytics, technology services, Denali and HealthHelp goodwill.

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

*	Excluding South Africa, research and analytics, technology services, HealthHelp and Denali.