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Pension Plans and Other Post Retirement Benefits (Tables)

12 Months Ended

Jun. 30, 2017

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 June 30, 2017 and June 30, 2016:

	As of June 30, 2017
	Total benefit obligation				Current portion of benefit obligation*				Non-current portion of benefit obligation
CDT defined benefit plan	$	28,881			$	583			$	28,298
GXS Germany defined benefit plan	23,730				926				22,804
GXS Philippines defined benefit plan	4,495				81				4,414
Other plans	3,256				145				3,111
Total	$	60,362			$	1,735			$	58,627

	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 Consolidated Balance Sheets (see note 9 "Accounts Payable and Accrued Liabilities").

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 June 30, 2017																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	467				395				1,051				1,913				422				359				1,628				2,409
Interest cost	456				377				226				1,059				610				543				314				1,467
Benefits paid	(469		)		(807		)		(53		)		(1,329		)		(534		)		(770		)		(190		)		(1,494		)
Actuarial (gain) loss	(1,708		)		(1,548		)		(3,728		)		(6,984		)		3,299				2,564				(1,145		)		4,718
Foreign exchange (gain) loss	685				584				(342		)		927				(438		)		(387		)		(291		)		(1,116		)
Benefit obligation—end of period	28,881				23,730				4,495				57,106				29,450				24,729				7,341				61,520
Less: Current portion	(583		)		(926		)		(81		)		(1,590		)		(589		)		(772		)		(30		)		(1,391		)
Non-current portion of benefit obligation	$	28,298			$	22,804			$	4,414			$	55,516			$	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:

		Year Ended June 30,
		2017																2016																2015
Pension expense:		CDT				GXS GER				GXS PHP				Total				CDT				GXS GER				GXS PHP				Total				CDT				GXS GER				GXS PHP				Total
Service cost		$	467			$	395			$	1,051			$	1,913			$	422			$	359			$	1,628			$	2,409			$	452			$	360			$	1,518			$	2,330
Interest cost		456				377				226				1,059				610				543				314				1,467				735				625				289				$	1,649
Amortization of actuarial (gains) and losses		627				168				(48		)		747				425				23				—				448				403				—				—				$	403
Net pension expense		$	1,550			$	940			$	1,229			$	3,719			$	1,457			$	925			$	1,942			$	4,324			$	1,590			$	985			$	1,807			$	4,382

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

In determining the fair value of the pension plan benefit obligations as of June 30, 2017 and June 30, 2016, respectively, we used the following weighted-average key assumptions:

	As of June 30, 2017						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%		N/A		1.75%		2.00%		N/A
Discount rate	2.00%		2.00%		5.00%		1.56%		1.56%		4.25%
Normal retirement age	65		65-67		60		65		65-67		60
Employee fluctuation rate:
to age 20	—%		-		12.19%		—%		-		7.90%
to age 25	—%		-		16.58%		—%		-		5.70%
to age 30	1.00%		-		13.97%		1.00%		-		4.10%
to age 35	0.50%		-		10.77%		0.50%		-		2.90%
to age 40	—%		-		7.39%		—%		-		1.90%
to age 45	0.50%		-		3.28%		0.50%		-		1.40%
to age 50	0.50%		-		—%		0.50%		-		—%
from age 51	1.00%		-		—%		1.00%		-		—%

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
2018	$	583			$	926			$	81
2019	645				953				150
2020	695				960				116
2021	785				1,001				157
2022	864				1,011				354
2023 to 2027	5,405				5,390				1,645
Total	$	8,977			$	10,241			$	2,503

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