Pension Plans And Other Post Retirement Benefits (Tables)

9 Months Ended

Mar. 31, 2014

Compensation and Retirement Disclosure [Abstract]

Schedule Of CDT Defined Benefit Plan And CDT Long-Term Employee Benefit Obligations

The following table provides details of our defined benefit pension plans and long-term employee benefit obligations for Open Text Document Technologies GmbH (CDT), Open Text Software GmbH (IXOS), GXS GmbH (GXS Germany) and GXS Philippines, Inc. (GXS Philippines) as of March 31, 2014 and June 30, 2013:



	As of March 31, 2014
	Total benefit obligation		Current portion of benefit obligation*		Non-current portion of benefit obligation
CDT defined benefit plan	$	27,704	$	636	$	27,068
GXS Germany defined benefit plan**	24,045		956		23,089
GXS Philippines defined benefit plan**	4,601		11		4,590
CDT anniversary plan	433		100		333
IXOS defined benefit plans	837		—		837
Total	$	57,620	$	1,703	$	55,917



	As of June 30, 2013
	Total benefit obligation		Current portion of benefit obligation*		Non-current portion of benefit obligation
CDT defined benefit plan	$	23,871	$	535	$	23,336
GXS GmbH defined benefit plan**	—		—		—
GXS Philippines, Inc. defined benefit plan**	—		—		—
CDT anniversary plan	425		49		376
IXOS defined benefit plans	797		—		797
Total	$	25,093	$	584	$	24,509


*	The current portion of the benefit obligation has been included within "Accounts payable and accrued liabilities" in the Condensed Consolidated Balance Sheets.


**	These plans were acquired as part of our acquisition of GXS on January 16, 2014.

Schedule Of The Change In The Benefit Obligation Of CDT Defined Benefit Plan

The following are the details of the change in the benefit obligation for the GXS Philippines plan for the period indicated:



	As of March 31, 2014
Benefit obligation—as of January 16, 2014	$	5,182
Service cost	358
Interest cost	62
Benefits paid	(48		)
Actuarial (gain) loss	(972		)
Foreign exchange (gain) loss	19
Benefit obligation—end of period	4,601
Less: Current portion	(11		)
Non-current portion of benefit obligation	$	4,590

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, 2014			As of June 30, 2013
Benefit obligation—beginning of period	$	23,871		$	21,461
Service cost	344			457
Interest cost	658			888
Benefits paid	(387		)	(466		)
Actuarial (gain) loss	1,738			278
Foreign exchange (gain) loss	1,480			1,253
Benefit obligation—end of period	27,704			23,871
Less: Current portion	(636		)	(535		)
Non-current portion of benefit obligation	$	27,068		$	23,336

The following are the details of the change in the benefit obligation for the GXS Germany plan for the period indicated:



	As of March 31, 2014
Benefit obligation—as of January 16, 2014	$	23,637
Service cost	87
Interest cost	206
Benefits paid	(231		)
Actuarial (gain) loss	14
Foreign exchange (gain) loss	332
Benefit obligation—end of period	24,045
Less: Current portion	(956		)
Non-current portion of benefit obligation	$	23,089

Components Of Net Pension Expense For CDT Pension Plan

The following are the details of net pension expense for the GXS Philippines plan for the period indicated:



	Three Months Ended March 31, 2014
Pension expense:
Service cost	$	358
Interest cost	62
Net pension expense	$	420

The following are the details of net pension expense for the GXS Germany plan for the period indicated:



	Three Months Ended March 31, 2014
Pension expense:
Service cost	$	87
Interest cost	206
Net pension expense	$	293

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,
	2014		2013		2014		2013
Pension expense:
Service cost	$	116	$	113	$	344	$	343
Interest cost	222		220		658		666
Amortization of actuarial gains and losses	70		69		208		208
Net pension expense	$	408	$	402	$	1,210	$	1,217

Schedule Of Weighted-Average Key Assumptions Used For CDT Pension Plan

In determining the fair value of the GXS Philippines plan obligations as of March 31, 2014, we used the following weighted-average key assumptions:



	As of March 31, 2014
Assumptions:
Salary increases	7.00%
Pension increases	6.00%
Discount rate	5.40%
Normal retirement age	60

In determining the fair value of the GXS Germany plan obligations as of March 31, 2014, we used the following weighted-average key assumptions:



	As of March 31, 2014
Assumptions:
Salary increases	2.00%
Pension increases	2.00%
Discount rate	3.35%
Normal retirement age	65-67

In determining the fair value of the CDT pension plan benefit obligations as of March 31, 2014 and June 30, 2013, respectively, we used the following weighted-average key assumptions:



	As of March 31, 2014		As of June 30, 2013
Assumptions:
Salary increases	2.50	%	2.50	%
Pension increases	2.00	%	2.00	%
Discount rate	3.30	%	3.50	%
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 CDT Pension Plan

Anticipated pension payments under the GXS Philippines plan for the fiscal years indicated below are as follows:



	Fiscal years ending June 30,
2014 (three months ending June 30)	$	3
2015	15
2016	28
2017	37
2018	52
2019 to 2023	1,115
Total	$	1,250

Anticipated pension payments under the CDT pension plan for the fiscal years indicated below are as follows:



	Fiscal years ending June 30,
2014 (three months ending June 30)	$	159
2015	656
2016	732
2017	798
2018	856
2019 to 2023	6,626
Total	$	9,827

Anticipated pension payments under the GXS Germany plan for the fiscal years indicated below are as follows:



	Fiscal years ending June 30,
2014 (three months ending June 30)	$	239
2015	969
2016	1,020
2017	1,112
2018	1,219
2019 to 2023	7,715
Total	$	12,274