Acquisitions (Tables)

12 Months Ended

Jun. 30, 2015

Business Acquisition, Pro Forma Information [Table Text Block]

The amount of Actuate’s revenues and net income included in our Consolidated Statements of Income for the year ended June 30, 2015 is set forth below:



	January 16, 2015— June 30, 2015
Revenues	$	34,093
Net loss *	$	(14,242	)

* Net loss includes one-time fees of approximately $6.2 million on account of special charges, and $12.7 million of amortization charges relating to intangible assets. These losses were offset by a tax recovery of $6.0 million.

The unaudited pro forma revenues and net income of the combined entity for the year ended June 30, 2015 and 2014, respectively, had the acquisition been consummated as of July 1, 2013, are set forth below:



	Year Ended June 30,
		2015		2014
Supplemental Unaudited Pro forma Information
Total revenues		$	1,907,532	$	1,739,995
Net income (1) (2)		$	210,054	$	196,879

(1) Included in pro forma net income for the year ended June 30, 2015 are approximately $12.8 million of one-time expenses incurred by Actuate on account of the acquisition. These one-time expenses include i) approximately $3.4 million in employee change in control payments, ii) approximately $3.9 million of post-business combination compensation obligations associated with the acquisition, and iii) approximately $5.5 million of transaction fees triggered by the closing of the acquisition.

(2) Included in pro forma net income are estimated amortization charges relating to the allocated values of intangible assets.

Schedule of Business Acquisitions, by Acquisition

The following tables summarize the preliminary consideration paid for Actuate and the amount of the assets acquired and liabilities assumed, as well as the goodwill recorded as of the acquisition date:



Cash consideration*	$	322,417
Fair value, at date of acquisition, on shares of Actuate already owned through open market purchases	9,539
Preliminary purchase consideration	$	331,956
Acquisition-related costs (included in Special charges in the Consolidated Statements of Income) for the year ended June 30, 2015	$	3,340

*Inclusive of $8.2 million accrued for but unpaid as of June 30, 2015.

Schedule of Recognized Identified Assets Acquired and Liabilities Assumed

The recognized amounts of identifiable assets acquired and liabilities assumed, based upon their fair values as of January 16, 2015, are set forth below:



Current assets (inclusive of cash acquired of $22,463)	$	78,150
Non-current tangible assets	13,540
Intangible customer assets	62,600
Intangible technology assets	60,000
Liabilities assumed	(79,686		)
Total identifiable net assets	134,604
Goodwill	197,352
Net assets acquired	$	331,956

GXS Group, Inc. [Member]

Schedule of Business Acquisitions, by Acquisition

The following tables summarize the consideration paid for GXS and the amount of the assets acquired and liabilities assumed, as well as the goodwill recorded as of the acquisition date:



Cash consideration paid	$	1,101,874
Equity consideration paid	116,777
Purchase consideration	$	1,218,651

Schedule of Recognized Identified Assets Acquired and Liabilities Assumed

Our purchase price allocation for GXS is as follows:



Current assets (inclusive of cash acquired of $24,382)	$	127,406
Non-current tangible assets	36,139
Intangible customer assets	364,600
Intangible technology assets	123,200
Liabilities and non-controlling interest assumed	(105,459		)
Total identifiable net assets	545,886
Goodwill	672,765
Net assets acquired	$	1,218,651

EasyLink Services International Corporation [Member]

Schedule of Business Acquisitions Purchase Consideration [Table Text Block]

The following tables summarize the consideration paid for EasyLink and the amount of the assets acquired and liabilities assumed, as well as the goodwill recorded as of the acquisition date:



Cash consideration paid	$	342,272

Schedule of Recognized Identified Assets Acquired and Liabilities Assumed

The recognized amounts of identifiable assets acquired and liabilities assumed, based upon their fair values as of July 2, 2012, are set forth below:



Current assets (inclusive of cash acquired of $26,941)	$	74,560
Non-current assets	35,024
Intangible customer assets	126,600
Intangible technology assets	70,500
Total liabilities assumed	(148,028		)
Total identifiable net assets	158,656
Goodwill	183,616
	$	342,272