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Pension Plans and Other Post Retirement Benefits (Tables)

6 Months Ended

Dec. 31, 2015

Compensation and Retirement Disclosure [Abstract]

Schedule of Defined Benefit Plan and 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), GXS GmbH (GXS GER) and GXS Philippines, Inc. (GXS PHP) as of December 31, 2015 and June 30, 2015:

	As of December 31, 2015
	Total benefit obligation				Current portion of benefit obligation*				Non-current portion of benefit obligation
CDT defined benefit plan	$	26,184			$	563			$	25,621
GXS Germany defined benefit plan	21,211				757				20,454
GXS Philippines defined benefit plan	6,175				28				6,147
Other plans	2,796				176				2,620
Total	$	56,366			$	1,524			$	54,842

	As of June 30, 2015
	Total benefit obligation				Current portion of benefit obligation*				Non-current portion of benefit obligation
CDT defined benefit plan	$	26,091			$	575			$	25,516
GXS Germany defined benefit plan	22,420				774				21,646
GXS Philippines defined benefit plan	7,025				26				6,999
Other plans	2,751				175				2,576
Total	$	58,287			$	1,550			$	56,737

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

Schedule of the Change in the Benefit Obligation of Defined Benefit Plan

The following are the details of the change in the benefit obligation for each of the above mentioned pension plans for the periods indicated:

	As of December 31, 2015																As of June 30, 2015
	CDT				GXS GER				GXS PHP				Total				CDT				GXS GER				GXS PHP				Total
Benefit obligation—beginning of period	$	26,091			$	22,420			$	7,025			$	55,536			$	29,344			$	24,182			$	5,276			$	58,802
Service cost	211				188				851				1,250				452				360				1,518				2,330
Interest cost	305				265				162				732				735				625				289				1,649
Benefits paid	(292		)		(374		)		(74		)		(740		)		(495		)		(793		)		(78		)		(1,366		)
Actuarial (gain) loss	363				(849		)		(1,485		)		(1,971		)		1,676				2,701				201				4,578
Foreign exchange (gain) loss	(494		)		(439		)		(304		)		(1,237		)		(5,621		)		(4,655		)		(181		)		(10,457		)
Benefit obligation—end of period	26,184				21,211				6,175				53,570				26,091				22,420				7,025				55,536
Less: Current portion	(563		)		(757		)		(28		)		(1,348		)		(575		)		(774		)		(26		)		(1,375		)
Non-current portion of benefit obligation	$	25,621			$	20,454			$	6,147			$	52,222			$	25,516			$	21,646			$	6,999			$	54,161

Components of Net Pension Expense for Pension Plan

The following are details of net pension expense relating to the following pension plans:

		Three Months Ended December 31,
		2015																2014
		CDT				GXS GER				GXS PHP				Total				CDT				GXS GER				GXS PHP				Total
Pension expense:
Service cost		$	104			$	85			$	424			$	613			$	118			$	77			$	357			$	552
Interest cost		151				137				81				369				191				182				68				441
Amortization of actuarial gains and losses		105				11				—				116				105				—				—				105
Net pension expense		$	360			$	233			$	505			$	1,098			$	414			$	259			$	425			$	1,098

		Six Months Ended December 31,
		2015																2014
		CDT				GXS GER				GXS PHP				Total				CDT				GXS GER				GXS PHP				Total
Pension expense:
Service cost		$	211			$	188			$	851			$	1,250			$	240			$	157			$	697			$	1,094
Interest cost		305				265				162				732				390				372				135				897
Amortization of actuarial gains and losses		212				11				—				223				214				—				—				214
Net pension expense		$	728			$	464			$	1,013			$	2,205			$	844			$	529			$	832			$	2,205

Schedule of Weighted-Average Key Assumptions Used for CDT Pension Plan

In determining the fair value of the pension plan benefit obligations as of December 31, 2015 and June 30, 2015, respectively, we used the following weighted-average key assumptions:

	As of December 31, 2015						As of June 30, 2015
	CDT		GXS GER		GXS PHP		CDT		GXS GER		GXS PHP
Assumptions:
Salary increases	2.00%		2.00%		6.50%		2.00%		2.00%		7.00%
Pension increases	1.75%		2.00%		4.75%		1.75%		2.00%		3.50%
Discount rate	2.28%		2.64%		5.00%		2.36%		2.54%		4.75%
Normal retirement age	N/A		65-67		60		N/A		65-67		60
Employee fluctuation rate:
to age 30	1.00%		N/A		N/A		1.00%		N/A		N/A
to age 35	0.50%		N/A		N/A		0.50%		N/A		N/A
to age 40	—%		N/A		N/A		—%		N/A		N/A
to age 45	0.50%		N/A		N/A		0.50%		N/A		N/A
to age 50	0.50%		N/A		N/A		0.50%		N/A		N/A
from age 51	1.00%		N/A		N/A		1.00%		N/A		N/A

Anticipated Pension Payments Under Pension Plan

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

	Fiscal years ending June 30,
	CDT				GXS GER				GXS PHP
2016 (six months ending June 30)	$	282			$	379			$	14
2017	616				771				31
2018	658				859				42
2019	738				917				77
2020	803				968				90
2021 to 2025	4,932				5,259				1,223
Total	$	8,029			$	9,153			$	1,477

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