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Pension Plans and Other Post Retirement Benefits (Tables) | 6 Months Ended
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Dec. 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 December 31, 2016 and June 30, 2016:
| As of December 31, 2016
| Total benefit obligation |  | Current portion of benefit obligation* |  | Non-current portion of benefit obligation
CDT defined benefit plan | $ | 27,293 |  |  | $ | 578 |  |  | $ | 26,715 |
GXS Germany defined benefit plan | 23,151 |  |  | 777 |  |  | 22,374 |
GXS Philippines defined benefit plan | 3,937 |  |  | 73 |  |  | 3,864 |
Other plans | 3,029 |  |  | 155 |  |  | 2,874 |
Total | $ | 57,410 |  |  | $ | 1,583 |  |  | $ | 55,827 |
| 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 "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 December 31, 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 | 232 |  |  | 195 |  |  | 642 |  |  | 1,069 |  |  | 422 |  |  | 359 |  |  | 1,628 |  |  | 2,409 |
Interest cost | 226 |  |  | 186 |  |  | 121 |  |  | 533 |  |  | 610 |  |  | 543 |  |  | 314 |  |  | 1,467 |
Benefits paid | (228 | ) |  | (391 | ) |  | (26 | ) |  | (645 | ) |  | (534 | ) |  | (770 | ) |  | (190 | ) |  | (1,494 | )
Actuarial (gain) loss | (768 | ) |  | (218 | ) |  | (3,836 | ) |  | (4,822 | ) |  | 3,299 |  |  | 2,564 |  |  | (1,145 | ) |  | 4,718 |
Foreign exchange (gain) loss | (1,619 | ) |  | (1,350 | ) |  | (305 | ) |  | (3,274 | ) |  | (438 | ) |  | (387 | ) |  | (291 | ) |  | (1,116 | )
Benefit obligation—end of period | 27,293 |  |  | 23,151 |  |  | 3,937 |  |  | 54,381 |  |  | 29,450 |  |  | 24,729 |  |  | 7,341 |  |  | 61,520 |
Less: Current portion | (578 | ) |  | (777 | ) |  | (73 | ) |  | (1,428 | ) |  | (589 | ) |  | (772 | ) |  | (30 | ) |  | (1,391 | )
Non-current portion of benefit obligation | $ | 26,715 |  |  | $ | 22,374 |  |  | $ | 3,864 |  |  | $ | 52,953 |  |  | $ | 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 December 31,
|  | 2016 |  | 2015
Pension expense: |  | CDT |  | GXS GER |  | GXS PHP |  | Total |  | CDT |  | GXS GER |  | GXS PHP |  | Total
Service cost |  | $ | 112 |  |  | $ | 94 |  |  | $ | 203 |  |  | $ | 409 |  |  | $ | 104 |  |  | $ | 85 |  |  | $ | 424 |  |  | $ | 613 |
Interest cost |  | 109 |  |  | 90 |  |  | 45 |  |  | 244 |  |  | 151 |  |  | 137 |  |  | 81 |  |  | 369 |
Amortization of actuarial (gains) and losses |  | 150 |  |  | 40 |  |  | (12 | ) |  | 178 |  |  | 105 |  |  | 11 |  |  | — |  |  | 116 |
Net pension expense |  | $ | 371 |  |  | $ | 224 |  |  | $ | 236 |  |  | $ | 831 |  |  | $ | 360 |  |  | $ | 233 |  |  | $ | 505 |  |  | $ | 1,098 |
|  | Six Months Ended December 31,
|  | 2016 |  | 2015
Pension expense: |  | CDT |  | GXS GER |  | GXS PHP |  | Total |  | CDT |  | GXS GER |  | GXS PHP |  | Total
Service cost |  | $ | 232 |  |  | $ | 195 |  |  | $ | 642 |  |  | $ | 1,069 |  |  | $ | 211 |  |  | $ | 188 |  |  | $ | 851 |  |  | $ | 1,250 |
Interest cost |  | 226 |  |  | 186 |  |  | 121 |  |  | 533 |  |  | 305 |  |  | 265 |  |  | 162 |  |  | 732 |
Amortization of actuarial (gains) and losses |  | 310 |  |  | 83 |  |  | (24 | ) |  | 369 |  |  | 212 |  |  | 11 |  |  | — |  |  | 223 |
Net pension expense |  | $ | 768 |  |  | $ | 464 |  |  | $ | 739 |  |  | $ | 1,971 |  |  | $ | 728 |  |  | $ | 464 |  |  | $ | 1,013 |  |  | $ | 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, 2016 and June 30, 2016, respectively, we used the following weighted-average key assumptions:
| As of December 31, 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% |  | 3.25% |  | 1.75% |  | 2.00% |  | 4.75%
Discount rate | 1.72% |  | 1.72% |  | 5.25% |  | 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 |  | 12.19% |  | —% |  | N/A |  | 7.90%
to age 25 | —% |  | N/A |  | 16.58% |  | —% |  | N/A |  | 5.70%
to age 30 | 1.00% |  | N/A |  | 13.97% |  | 1.00% |  | N/A |  | 4.10%
to age 35 | 0.50% |  | N/A |  | 10.77% |  | 0.50% |  | N/A |  | 2.90%
to age 40 | —% |  | N/A |  | 7.39% |  | —% |  | N/A |  | 1.90%
to age 45 | 0.50% |  | N/A |  | 3.28% |  | 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 (six months ended June 30) | $ | 279 |  |  | $ | 368 |  |  | $ | 36 |
2018 | 598 |  |  | 819 |  |  | 88 |
2019 | 669 |  |  | 874 |  |  | 129 |
2020 | 731 |  |  | 923 |  |  | 147 |
2021 | 809 |  |  | 936 |  |  | 240 |
2022 to 2026 | 4,780 |  |  | 5,175 |  |  | 1,696 |
Total | $ | 7,866 |  |  | $ | 9,095 |  |  | $ | 2,336 |

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