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NON-CONTROLLING INTERESTS | 12 Months Ended
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Mar. 31, 2022
Disclosure of non-controlling interests [Abstract] |
NON-CONTROLLING INTERESTS |
| 14. | NON-CONTROLLING INTERESTS
The continuity of non-controlling interests is summarized as follows:
|  | Henan Found |  |  | Henan Huawei |  |  | Yunxiang |  |  | Guangdong Found |  |  | New Infini |  |  | Total |
Balance, April 1, 2020 |  | $ | 63,331 |  |  | $ | 4,702 |  |  | $ | 2,723 |  |  | $ | (466 | ) |  | $ | - |  |  | $ | 70,290 |
Share of net income (loss) |  |  | 13,210 |  |  |  | 639 |  |  |  | 219 |  |  |  | 88 |  |  |  | (23 | ) |  |  | 14,133 |
Share of other comprehensive income |  |  | 4,623 |  |  |  | 480 |  |  |  | 90 |  |  |  | 27 |  |  |  | - |  |  |  | 5,220 |
Acquisition of La Yesca |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 9,250 |  |  |  | 9,250 |
Contributions |  |  | - |  |  |  | - |  |  |  | - |  |  |  | - |  |  |  | 2,500 |  |  |  | 2,500 |
Distributions |  |  | (2,600 | ) |  |  | (639 | ) |  |  | - |  |  |  | - |  |  |  | - |  |  |  | (3,239 | )
Balance, March 31, 2021 |  | $ | 78,564 |  |  | $ | 5,182 |  |  | $ | 3,032 |  |  | $ | (351 | ) |  | $ | 11,727 |  |  | $ | 98,154 |
Share of net income (loss) |  |  | 12,639 |  |  |  | 182 |  |  |  | (185 | ) |  |  | 154 |  |  |  | (140 | ) |  |  | 12,650 |
Share of other comprehensive income |  |  | 1,732 |  |  |  | 194 |  |  |  | 68 |  |  |  | 16 |  |  |  | - |  |  |  | 2,010 |
Distributions |  |  | (3,266 | ) |  |  | (630 | ) |  |  | - |  |  |  | - |  |  |  | (1,200 | ) |  |  | (5,096 | )
Balance, March 31, 2022 |  | $ | 89,669 |  |  | $ | 4,928 |  |  | $ | 2,915 |  |  | $ | (181 | ) |  | $ | 10,387 |  |  | $ | 107,718 |
As at March 31, 2022, non-controlling interests in Henan Found, Henan Huawei, Yunxiang, Guangdong Found and New Infini were 22.5%, 20%, 30%, 1%, and 53.9%, respectively (March 31, 2021 – 22.5%, 20%, 30%, 1%, and 56.3%, respectively). Henan Non-ferrous Geology Minerals Ltd. (“Henan Non-ferrous”) is the 17.5% equity interest holder of Henan Found. During the year ended March 31, 2022, Henan Found declared and paid dividends of $2.5 million (year ended March 31, 2021 – declared and paid dividends of $2.0 million) to Henan Non-ferrous. Henan Xinxiangrong Mining Ltd. (“Henan Xinxiangrong”) is the 5% equity interest holder of Henan Found. During the year ended March 31, 2022, Henan Found declared and paid dividends of $0.8 million (year ended March 31, 2021 – declared and paid dividends of $0.6 million) to Henan Xinxiangrong. Henan Xinhui Mining Co., Ltd. (“Henan Xinhui”) is a 20% equity interest holder of Henan Huawei. For the year ended March 31, 2022, Henan Huawei declared and paid dividends of $0.6 million (year ended March 31, 2021 – $0.6 million) to Henan Xinhui. For the year ended March 31, 2022, New Infini refunded capital contribution of $1.2 million to its non- controlling shareholders.

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- Definition The disclosure of non-controlling interests. [Refer: Non-controlling interests] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2021-01-01 -Paragraph 10 -Subparagraph e -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=1&code=ifrs-tx-2021-en-r&anchor=para_10_e&doctype=Standard -URIDate 2021-03-24 + Details
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