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Pension Plans And Other Post Retirement Benefits | 9 Months Ended
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Mar. 31, 2013
Compensation and Retirement Disclosure [Abstract] |
Pension Plans And Other Post Retirement Benefits | PENSION PLANS AND OTHER POST RETIREMENT BENEFITS The following table provides details of our defined benefit pension plans and long-term employee benefit obligations for Open Text Document Technologies GmbH (CDT) and Open Text Software GmbH (IXOS) as of March 31, 2013 and June 30, 2012:
| As of March 31, 2013
| Total benefit obligation |  | Current portion of benefit obligation* |  | Non-current portion of benefit obligation
CDT defined benefit plan | $ | 23,856 |  |  | $ | 518 |  |  | $ | 23,338 |
CDT anniversary plan | 457 |  |  | 82 |  |  | 375 |
CDT early retirement plan | — |  |  | — |  |  | — |
IXOS defined benefit plans | 716 |  |  | — |  |  | 716 |
Total | $ | 25,029 |  |  | $ | 600 |  |  | $ | 24,429 |
| As of June 30, 2012
| Total benefit obligation |  | Current portion of benefit obligation* |  | Non-current portion of benefit obligation
CDT defined benefit plan | $ | 21,461 |  |  | $ | 475 |  |  | $ | 20,986 |
CDT anniversary plan | 457 |  |  | 67 |  |  | 390 |
CDT early retirement plan | 69 |  |  | 69 |  |  | — |
IXOS defined benefit plans | 698 |  |  | — |  |  | 698 |
Total | $ | 22,685 |  |  | $ | 611 |  |  | $ | 22,074 |
* | The current portion of the benefit obligation has been included within "Accounts payable and accrued liabilities" in the Condensed Consolidated Balance Sheets.
CDT Defined Benefit Plan CDT sponsors an unfunded defined benefit pension plan covering substantially all CDT employees (CDT pension plan) which provides for old age, disability and survivors’ benefits. Benefits under the CDT pension plan are generally based on age at retirement, years of service and the employee’s annual earnings. The net periodic cost of this pension plan is determined using the projected unit credit method and several actuarial assumptions, the most significant of which are the discount rate and estimated service costs. The following are the details of the change in the benefit obligation for the CDT pension plan for the periods indicated:
| As of March 31, 2013 |  | As of June 30, 2012
Benefit obligation—as of June 30, 2012 | $ | 21,461 |  |  | $ | 18,231 |
Service cost | 343 |  |  | 326 |
Interest cost | 666 |  |  | 873 |
Benefits paid | (345 | ) |  | (441 | )
Actuarial loss | 752 |  |  | 5,179 |
Foreign exchange (gain) loss | 979 |  |  | (2,707 | )
Benefit obligation—as of March 31, 2013 | 23,856 |  |  | 21,461 |
Less: Current portion | (518 | ) |  | (475 | )
Non current portion of benefit obligation | $ | 23,338 |  |  | $ | 20,986 |
The following are the details of net pension expense for the CDT pension plan for the periods indicated:
|  | Three Months Ended March 31, |  | Nine Months Ended March 31,
|  | 2013 |  | 2012 |  | 2013 |  | 2012
Pension expense: |  |  |  |  |  |  |  |
Service cost |  | $ | 113 |  |  | $ | 82 |  |  | $ | 343 |  |  | $ | 248 |
Interest cost |  | 220 |  |  | 222 |  |  | 666 |  |  | 666 |
Amortization of actuarial gains and losses |  | 69 |  |  | — |  |  | 208 |  |  | — |
Net pension expense |  | $ | 402 |  |  | $ | 304 |  |  | $ | 1,217 |  |  | $ | 914 |
The CDT pension plan is an unfunded plan and therefore no contributions have been made since the inception of the plan. Actuarial gains and losses in excess of 10% of the greater of the projected benefit obligation or the market-related value of plan obligations are being amortized and recognized as a component of net periodic benefit costs over the average remaining service period of the plan's active employees. Currently there is approximately $0.1 million in accumulated other comprehensive income related to the CDT pension plan that is expected to be recognized as a component of net periodic benefit costs over the remaining fiscal year. In determining the fair value of the CDT pension plan benefit obligations as of March 31, 2013 and June 30, 2012, respectively, we used the following weighted-average key assumptions:
| As of March 31, 2013 |  | As of June 30, 2012
Assumptions: |  |  |
Salary increases | 2.50 | % |  | 2.50 | %
Pension increases | 2.00 | % |  | 2.00 | %
Discount rate | 3.60 | % |  | 4.00 | %
Employee fluctuation rate: |  |  |
to age 30 | 1.00 | % |  | 1.00 | %
to age 35 | 0.50 | % |  | 0.50 | %
to age 40 | — | % |  | — | %
to age 45 | 0.50 | % |  | 0.50 | %
to age 50 | 0.50 | % |  | 0.50 | %
from age 51 | 1.00 | % |  | 1.00 | %
Anticipated pension payments under the CDT pension plan for the fiscal years indicated below are as follows:
| Fiscal years ending June 30, |
2013 (three months ended June 30) | $ | 130 |
2014 | 534 |
2015 | 601 |
2016 | 672 |
2017 | 733 |
2018 to 2022 | 5,730 |
Total | $ | 8,400 |
CDT Anniversary Plan CDT’s long-term employee benefit obligations arise under CDT’s “anniversary plan”. The obligation is unfunded and is carried at its fair value. IXOS Defined Benefit Plans Included in our pension liability, as of March 31, 2013, is a net amount of $0.7 million (June 30, 2012—$0.7 million) that relates to two IXOS defined benefit pensions plans (IXOS pension plans) in connection with certain former members of the IXOS Board of Directors and certain IXOS employees, respectively. The net periodic pension cost with respect to the IXOS pension plans is determined using the projected unit credit method and several actuarial assumptions, the most significant of which are the discount rate and the expected return on plan assets.

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This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 715 -URI http://asc.fasb.org/topic&trid=2235017 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 132R -Paragraph 5, 6, 7, 8 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. 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