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Pension Plans and Other Post Retirement Benefits (Tables)

3 Months Ended

Sep. 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 September 30, 2018 and June 30, 2018:

	As of September 30, 2018
	Total benefit obligation				Current portion of benefit obligation*				Non-current portion of benefit obligation
CDT defined benefit plan	$	32,668			$	673			$	31,995
GXS GER defined benefit plan	25,206				1,039				24,167
GXS PHP defined benefit plan	3,431				138				3,293
Other plans	5,698				423				5,275
Total	$	67,003			$	2,273			$	64,730

	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

* 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 September 30, 2018																As of June 30, 2018
	CDT				GXS GER				GXS PHP				Total				CDT				GXS GER				GXS PHP				Total
Benefit obligation—beginning of period	$	32,651			$	25,382			$	3,853			$	61,886			$	28,881			$	23,730			$	4,495			$	57,106
Service cost	141				145				176				462				501				472				832				1,805
Interest cost	165				126				68				359				607				489				241				1,337
Benefits paid	(154		)		(253		)		(34		)		(441		)		(580		)		(974		)		(141		)		(1,695		)
Actuarial (gain) loss	(477		)		(460		)		(575		)		(1,512		)		2,442				997				(1,313		)		2,126
Foreign exchange (gain) loss	342				266				(57		)		551				800				668				(261		)		1,207
Benefit obligation—end of period	32,668				25,206				3,431				61,305				32,651				25,382				3,853				61,886
Less: Current portion	(673		)		(1,039		)		(138		)		(1,850		)		(655		)		(1,027		)		(138		)		(1,820		)
Non-current portion of benefit obligation	$	31,995			$	24,167			$	3,293			$	59,455			$	31,996			$	24,355			$	3,715			$	60,066

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 September 30,
	2018																2017
Pension expense:	CDT				GXS GER				GXS PHP				Total				CDT				GXS GER				GXS PHP				Total
Service cost	$	141			$	145			$	176			$	462			$	124			$	117			$	219			$	460
Interest cost	165				126				68				359				150				121				55				326
Amortization of actuarial (gains) and losses	176				33				(140		)		69				134				18				(61		)		91
Net pension expense	$	482			$	304			$	104			$	890			$	408			$	256			$	213			$	877

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

In determining the fair value of the pension plan benefit obligations as of September 30, 2018 and June 30, 2018, respectively, we used the following weighted-average key assumptions:

	As of September 30, 2018						As of June 30, 2018
	CDT		GXS GER		GXS PHP		CDT		GXS GER		GXS PHP
Assumptions:
Salary increases	3.50%		3.50%		6.50%		3.50%		3.50%		6.50%
Pension increases	2.00%		2.00%		N/A		2.00%		2.00%		N/A
Discount rate	2.08%		2.08%		8.25%		2.00%		2.00%		7.25%
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 (nine months ended June 30)	$	497			$	778			$	103
2020	707				1,043				115
2021	808				1,072				147
2022	899				1,080				292
2023	1,010				1,082				243
2024 to 2028	6,071				5,563				1,529
Total	$	9,992			$	10,618			$	2,429

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