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Pension Plans and Other Post Retirement Benefits (Tables)

9 Months Ended

Mar. 31, 2016

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 March 31, 2016 and June 30, 2015:

	As of March 31, 2016
	Total benefit obligation				Current portion of benefit obligation*				Non-current portion of benefit obligation
CDT defined benefit plan	$	28,433			$	615			$	27,818
GXS Germany defined benefit plan	23,140				784				22,356
GXS Philippines defined benefit plan	6,318				33				6,285
Other plans	2,995				1,162				1,833
Total	$	60,886			$	2,594			$	58,292

	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 "Accrued salaries and commissions", all within "Accounts payable and accrued liabilities" in the Condensed Consolidated Balance Sheets (see Note 9).

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 March 31, 2016																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	317				274				1,244				1,835				452				360				1,518				2,330
Interest cost	458				405				240				1,103				735				625				289				1,649
Benefits paid	(413		)		(577		)		(86		)		(1,076		)		(495		)		(793		)		(78		)		(1,366		)
Actuarial (gain) loss	1,988				597				(1,912		)		673				1,676				2,701				201				4,578
Foreign exchange (gain) loss	(8		)		21				(193		)		(180		)		(5,621		)		(4,655		)		(181		)		(10,457		)
Benefit obligation—end of period	28,433				23,140				6,318				57,891				26,091				22,420				7,025				55,536
Less: Current portion	(615		)		(784		)		(33		)		(1,432		)		(575		)		(774		)		(26		)		(1,375		)
Non-current portion of benefit obligation	$	27,818			$	22,356			$	6,285			$	56,459			$	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 March 31,
		2016																2015
		CDT				GXS GER				GXS PHP				Total				CDT				GXS GER				GXS PHP				Total
Pension expense:
Service cost		$	106			$	86			$	393			$	585			$	104			$	100			$	416			$	620
Interest cost		153				140				78				371				170				125				73				368
Amortization of actuarial gains and losses		107				6				—				113				93				—				—				93
Net pension expense		$	366			$	232			$	471			$	1,069			$	367			$	225			$	489			$	1,081

		Nine Months Ended March 31,
		2016																2015
		CDT				GXS GER				GXS PHP				Total				CDT				GXS GER				GXS PHP				Total
Pension expense:
Service cost		$	317			$	274			$	1,244			$	1,835			$	344			$	257			$	1,113			$	1,714
Interest cost		458				405				240				1,103				560				497				208				1,265
Amortization of actuarial gains and losses		319				17				—				336				307				—				—				307
Net pension expense		$	1,094			$	696			$	1,484			$	3,274			$	1,211			$	754			$	1,321			$	3,286

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

In determining the fair value of the pension plan benefit obligations as of March 31, 2016 and June 30, 2015, respectively, we used the following weighted-average key assumptions:

	As of March 31, 2016						As of June 30, 2015
	CDT		GXS GER		GXS PHP		CDT		GXS GER		GXS PHP
Assumptions:
Salary increases	2.00%		2.00%		6.20%		2.00%		2.00%		7.00%
Pension increases	1.75%		2.00%		4.00%		1.75%		2.00%		3.50%
Discount rate	1.94%		2.13%		4.75%		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 (three months ending June 30)	$	144			$	193			$	7
2017	629				787				30
2018	672				876				39
2019	753				936				65
2020	820				988				101
2021 to 2025	5,034				5,368				1,262
Total	$	8,052			$	9,148			$	1,504

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