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Pension Plans and Other Post Retirement Benefits (Tables)

9 Months Ended

Mar. 31, 2019

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, 2019 and June 30, 2018:

	As of March 31, 2019
	Total benefit obligation				Current portion of benefit obligation*				Non-current portion of benefit obligation
CDT defined benefit plan	$	35,145			$	669			$	34,476
GXS GER defined benefit plan	27,224				1,002				26,222
GXS PHP defined benefit plan	5,556				155				5,401
Other plans	5,889				425				5,464
Total	$	73,814			$	2,251			$	71,563

	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 March 31, 2019																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	413				426				520				1,359				501				472				832				1,805
Interest cost	483				368				217				1,068				607				489				241				1,337
Benefits paid	(475		)		(746		)		(133		)		(1,354		)		(580		)		(974		)		(141		)		(1,695		)
Actuarial (gain) loss	2,975				2,490				1,021				6,486				2,442				997				(1,313		)		2,126
Foreign exchange (gain) loss	(902		)		(696		)		78				(1,520		)		800				668				(261		)		1,207
Benefit obligation—end of period	35,145				27,224				5,556				67,925				32,651				25,382				3,853				61,886
Less: Current portion	(669		)		(1,002		)		(155		)		(1,826		)		(655		)		(1,027		)		(138		)		(1,820		)
Non-current portion of benefit obligation	$	34,476			$	26,222			$	5,401			$	66,099			$	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 March 31,
	2019																2018
Pension expense:	CDT				GXS GER				GXS PHP				Total				CDT				GXS GER				GXS PHP				Total
Service cost	$	136			$	141			$	185			$	462			$	130			$	123			$	210			$	463
Interest cost	159				121				77				357				158				127				62				347
Amortization of actuarial (gains) and losses	173				32				(142		)		63				141				19				(59		)		101
Net pension expense	$	468			$	294			$	120			$	882			$	429			$	269			$	213			$	911

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, 2019 and June 30, 2018, respectively, we used the following weighted-average key assumptions:

	As of March 31, 2019						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	1.56%		1.56%		6.00%		2.00%		2.00%		7.25%
Normal retirement age	65-67		65-67		60		65-67		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 (three months ended June 30)	$	159			$	250			$	39
2020	680				1,003				153
2021	778				1,031				194
2022	866				1,039				301
2023	971				1,041				209
2024 to 2028	5,840				5,352				747
Total	$	9,294			$	9,716			$	1,643

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