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Pension Plans and Other Post Retirement Benefits (Tables)

9 Months Ended

Mar. 31, 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 March 31, 2017 and June 30, 2016:

	As of March 31, 2017
	Total benefit obligation				Current portion of benefit obligation*				Non-current portion of benefit obligation
CDT defined benefit plan	$	28,047			$	608			$	27,439
GXS Germany defined benefit plan	23,461				825				22,636
GXS Philippines defined benefit plan	4,285				74				4,211
Other plans	3,198				184				3,014
Total	$	58,991			$	1,691			$	57,300

	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 March 31, 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	347				292				838				1,477				422				359				1,628				2,409
Interest cost	339				279				172				790				610				543				314				1,467
Benefits paid	(345		)		(591		)		(36		)		(972		)		(534		)		(770		)		(190		)		(1,494		)
Actuarial (gain) loss	(1,058		)		(690		)		(3,696		)		(5,444		)		3,299				2,564				(1,145		)		4,718
Foreign exchange (gain) loss	(686		)		(558		)		(334		)		(1,578		)		(438		)		(387		)		(291		)		(1,116		)
Benefit obligation—end of period	28,047				23,461				4,285				55,793				29,450				24,729				7,341				61,520
Less: Current portion	(608		)		(825		)		(74		)		(1,507		)		(589		)		(772		)		(30		)		(1,391		)
Non-current portion of benefit obligation	$	27,439			$	22,636			$	4,211			$	54,286			$	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 March 31,
		2017																2016
Pension expense:		CDT				GXS GER				GXS PHP				Total				CDT				GXS GER				GXS PHP				Total
Service cost		$	115			$	97			$	196			$	408			$	106			$	86			$	393			$	585
Interest cost		113				93				51				257				153				140				78				371
Amortization of actuarial (gains) and losses		155				42				(12		)		185				107				6				—				113
Net pension expense		$	383			$	232			$	235			$	850			$	366			$	232			$	471			$	1,069

		Nine Months Ended March 31,
		2017																2016
Pension expense:		CDT				GXS GER				GXS PHP				Total				CDT				GXS GER				GXS PHP				Total
Service cost		$	347			$	292			$	838			$	1,477			$	317			$	274			$	1,244			$	1,835
Interest cost		339				279				172				790				458				405				240				1,103
Amortization of actuarial (gains) and losses		465				125				(36		)		554				319				17				—				336
Net pension expense		$	1,151			$	696			$	974			$	2,821			$	1,094			$	696			$	1,484			$	3,274

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, 2017 and June 30, 2016, respectively, we used the following weighted-average key assumptions:

	As of March 31, 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	1.83%		1.83%		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	—%		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 (three months ended June 30)	$	144			$	190			$	18
2018	618				847				82
2019	692				904				122
2020	756				954				159
2021	837				968				203
2022 to 2026	4,944				5,351				1,834
Total	$	7,991			$	9,214			$	2,418

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