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Pension Plans and Other Post Retirement Benefits (Tables)

3 Months Ended

Sep. 30, 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 September 30, 2016 and June 30, 2016:

	As of September 30, 2016
	Total benefit obligation				Current portion of benefit obligation*				Non-current portion of benefit obligation
CDT defined benefit plan	$	31,336			$	610			$	30,726
GXS Germany defined benefit plan	26,453				811				25,642
GXS Philippines defined benefit plan	4,169				72				4,097
Other plans	3,387				161				3,226
Total	$	65,345			$	1,654			$	63,691

	As of June 30, 2016
	Total benefit obligation				Current portion of benefit obligation*				Non-current portion of benefit obligation
CDT defined benefit plan	$	29,450			$	589			$	28,861
GXS Germany defined benefit plan	24,729				772				23,957
GXS Philippines defined benefit plan	7,341				30				7,311
Other plans	3,330				1,466				1,864
Total	$	64,850			$	2,857			$	61,993

*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 September 30, 2016																As of June 30, 2016
	CDT				GXS GER				GXS PHP				Total				CDT				GXS GER				GXS PHP				Total
Benefit obligation—beginning of period	$	29,450			$	24,729			$	7,341			$	61,520			$	26,091			$	22,420			$	7,025			$	55,536
Service cost	120				101				439				660				422				359				1,628				2,409
Interest cost	117				96				76				289				610				543				314				1,467
Benefits paid	(118		)		(205		)		(10		)		(333		)		(534		)		(770		)		(190		)		(1,494		)
Actuarial (gain) loss	1,266				1,294				(3,505		)		(945		)		3,299				2,564				(1,145		)		4,718
Foreign exchange (gain) loss	501				438				(172		)		767				(438		)		(387		)		(291		)		(1,116		)
Benefit obligation—end of period	31,336				26,453				4,169				61,958				29,450				24,729				7,341				61,520
Less: Current portion	(610		)		(811		)		(72		)		(1,493		)		(589		)		(772		)		(30		)		(1,391		)
Non-current portion of benefit obligation	$	30,726			$	25,642			$	4,097			$	60,465			$	28,861			$	23,957			$	7,311			$	60,129

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 September 30,
		2016																2015
Pension expense:		CDT				GXS GER				GXS PHP				Total				CDT				GXS GER				GXS PHP				Total
Service cost		$	120			$	101			$	439			$	660			$	107			$	103			$	427			$	637
Interest cost		117				96				76				289				154				128				81				363
Amortization of actuarial (gains) and losses		160				43				(12		)		191				107				—				—				107
Net pension expense		$	397			$	240			$	503			$	1,140			$	368			$	231			$	508			$	1,107

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

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

	As of September 30, 2016						As of June 30, 2016
	CDT		GXS GER		GXS PHP		CDT		GXS GER		GXS PHP
Assumptions:
Salary increases	2.00%		2.00%		6.20%		2.00%		2.00%		6.20%
Pension increases	1.75%		2.00%		4.50%		1.75%		2.00%		4.75%
Discount rate	1.33%		1.33%		4.50%		1.56%		1.56%		4.25%
Normal retirement age	65		65-67		60		65		65-67		60
Employee fluctuation rate:
to age 20	—%		N/A		7.90%		—%		N/A		7.90%
to age 25	—%		N/A		5.70%		—%		N/A		5.70%
to age 30	1.00%		N/A		4.10%		1.00%		N/A		4.10%
to age 35	0.50%		N/A		2.90%		0.50%		N/A		2.90%
to age 40	—%		N/A		1.90%		—%		N/A		1.90%
to age 45	0.50%		N/A		1.40%		0.50%		N/A		1.40%
to age 50	0.50%		N/A		—%		0.50%		N/A		—%
from age 51	1.00%		N/A		—%		1.00%		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
2017 (nine months ended June 30)	$	450			$	592			$	54
2018	641				878				88
2019	717				937				138
2020	784				989				128
2021	868				1,004				159
2022 to 2026	5,127				5,550				1,701
Total	$	8,587			$	9,950			$	2,268

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