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Pension Plans and Other Post Retirement Benefits (Tables)

9 Months Ended

Mar. 31, 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 March 31, 2018 and June 30, 2017:

	As of March 31, 2018
	Total benefit obligation				Current portion of benefit obligation*				Non-current portion of benefit obligation
CDT defined benefit plan	$	31,700			$	688			$	31,012
GXS Germany defined benefit plan	25,873				1,035				24,838
GXS Philippines defined benefit plan	3,801				102				3,699
Other plans	3,624				177				3,447
Total	$	64,998			$	2,002			$	62,996

	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

* 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, 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	379				357				657				1,393				467				395				1,051				1,913
Interest cost	459				370				176				1,005				456				377				226				1,059
Benefits paid	(428		)		(736		)		(82		)		(1,246		)		(469		)		(807		)		(53		)		(1,329		)
Actuarial (gain) loss	(327		)		(96		)		(1,269		)		(1,692		)		(1,708		)		(1,548		)		(3,728		)		(6,984		)
Foreign exchange (gain) loss	2,736				2,248				(176		)		4,808				685				584				(342		)		927
Benefit obligation—end of period	31,700				25,873				3,801				61,374				28,881				23,730				4,495				57,106
Less: Current portion	(688		)		(1,035		)		(102		)		(1,825		)		(583		)		(926		)		(81		)		(1,590		)
Non-current portion of benefit obligation	$	31,012			$	24,838			$	3,699			$	59,549			$	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:

		Three Months Ended March 31,
		2018																2017
Pension expense:		CDT				GXS GER				GXS PHP				Total				CDT				GXS GER				GXS PHP				Total
Service cost		$	130			$	123			$	210			$	463			$	115			$	97			$	196			$	408
Interest cost		158				127				62				347				113				93				51				257
Amortization of actuarial (gains) and losses		141				19				(59		)		101				155				42				(12		)		185
Net pension expense		$	429			$	269			$	213			$	911			$	383			$	232			$	235			$	850

		Nine Months Ended March 31,
		2018																2017
Pension expense:		CDT				GXS GER				GXS PHP				Total				CDT				GXS GER				GXS PHP				Total
Service cost		$	379			$	357			$	657			$	1,393			$	347			$	292			$	838			$	1,477
Interest cost		459				370				176				1,005				339				279				172				790
Amortization of actuarial (gains) and losses		409				55				(182		)		282				465				125				(36		)		554
Net pension expense		$	1,247			$	782			$	651			$	2,680			$	1,151			$	696			$	974			$	2,821

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

	As of March 31, 2018						As of June 30, 2017
	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	2.05%		2.05%		7.00%		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
2018 (three months ended June 30)	$	159			$	253			$	25
2019	706				1,042				115
2020	760				1,050				154
2021	858				1,095				194
2022	945				1,106				297
2023 to 2027	5,912				5,895				2,056
Total	$	9,340			$	10,441			$	2,841

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