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Pension Plans and Other Post Retirement Benefits (Tables)

12 Months Ended

Jun. 30, 2018

Retirement Benefits [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), GXS Philippines, Inc. (GXS PHP) and other plans as of June 30, 2018 and June 30, 2017:

	As of June 30, 2018
	Total benefit obligation				Current portion of benefit obligation*				Non-current portion of benefit obligation
CDT defined benefit plan	$	32,651			$	655			$	31,996
GXS GER defined benefit plan	25,382				1,027				24,355
GXS PHP defined benefit plan	3,853				138				3,715
Other plans	6,095				442				5,653
Total	$	67,981			$	2,262			$	65,719

	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 GER defined benefit plan	23,730				926				22,804
GXS PHP defined benefit plan	4,495				81				4,414
Other plans	3,256				145				3,111
Total	$	60,362			$	1,735			$	58,627

* 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, 2018																As of June 30, 2017
	CDT				GXS GER				GXS PHP				Total				CDT				GXS GER				GXS PHP				Total
Benefit obligation—beginning of period	$	28,881			$	23,730			$	4,495			$	57,106			$	29,450			$	24,729			$	7,341			$	61,520
Service cost	501				472				832				1,805				467				395				1,051				1,913
Interest cost	607				489				241				1,337				456				377				226				1,059
Benefits paid	(580		)		(974		)		(141		)		(1,695		)		(469		)		(807		)		(53		)		(1,329		)
Actuarial (gain) loss	2,442				997				(1,313		)		2,126				(1,708		)		(1,548		)		(3,728		)		(6,984		)
Foreign exchange (gain) loss	800				668				(261		)		1,207				685				584				(342		)		927
Benefit obligation—end of period	32,651				25,382				3,853				61,886				28,881				23,730				4,495				57,106
Less: Current portion	(655		)		(1,027		)		(138		)		(1,820		)		(583		)		(926		)		(81		)		(1,590		)
Non-current portion of benefit obligation	$	31,996			$	24,355			$	3,715			$	60,066			$	28,298			$	22,804			$	4,414			$	55,516

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,
	2018																2017																2016
Pension expense:	CDT				GXS GER				GXS PHP				Total				CDT				GXS GER				GXS PHP				Total				CDT				GXS GER				GXS PHP				Total
Service cost	$	501			$	472			$	832			$	1,805			$	467			$	395			$	1,051			$	1,913			$	422			$	359			$	1,628			$	2,409
Interest cost	607				489				241				1,337				456				377				226				1,059				610				543				314				1,467
Amortization of actuarial (gains) and losses	541				72				(241		)		372				627				168				(48		)		747				425				23				—				448
Net pension expense	$	1,649			$	1,033			$	832			$	3,514			$	1,550			$	940			$	1,229			$	3,719			$	1,457			$	925			$	1,942			$	4,324

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, 2018 and June 30, 2017, respectively, we used the following weighted-average key assumptions:

	As of June 30, 2018						As of June 30, 2017
	CDT		GXS GER		GXS PHP		CDT		GXS GER		GXS PHP
Assumptions:
Salary increases	3.50%		3.50%		6.50%		2.00%		2.00%		6.20%
Pension increases	2.00%		2.00%		N/A		1.75%		2.00%		N/A
Discount rate	2.00%		2.00%		7.25%		2.00%		2.00%		5.00%
Normal retirement age	65		65-67		60		65		65-67		60
Employee fluctuation rate:
to age 20	—%		—%		12.19%		—%		—%		12.19%
to age 25	—%		—%		16.58%		—%		—%		16.58%
to age 30	1.00%		—%		13.97%		1.00%		—%		13.97%
to age 35	0.50%		—%		10.77%		0.50%		—%		10.77%
to age 40	—%		—%		7.39%		—%		—%		7.39%
to age 45	0.50%		—%		3.28%		0.50%		—%		3.28%
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
2019	$	655			$	1,027			$	138
2020	700				1,032				104
2021	800				1,061				144
2022	890				1,068				330
2023	999				1,071				198
2024 to 2028	6,008				5,506				1,913
Total	$	10,052			$	10,765			$	2,827

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