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Pension Plans and Other Post Retirement Benefits (Tables)

3 Months Ended

Sep. 30, 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 September 30, 2019 and June 30, 2019:

	As of September 30, 2019
	Total benefit obligation				Current portion of benefit obligation*				Non-current portion of benefit obligation
CDT defined benefit plan	$	37,315			$	676			$	36,639
GXS GER defined benefit plan	27,665				978				26,687
GXS PHP defined benefit plan	6,913				78				6,835
Other plans	7,797				488				7,309
Total	$	79,690			$	2,220			$	77,470

	As of June 30, 2019
	Total benefit obligation				Current portion of benefit obligation*				Non-current portion of benefit obligation
CDT defined benefit plan	$	35,836			$	675			$	35,161
GXS GER defined benefit plan	26,739				1,012				25,727
GXS PHP defined benefit plan	6,904				124				6,780
Other plans	8,052				481				7,571
Total	$	77,531			$	2,292			$	75,239

* 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 10 "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, 2019																As of June 30, 2019
	CDT				GXS GER				GXS PHP				Total				CDT				GXS GER				GXS PHP				Total
Benefit obligation—beginning of period	$	35,836			$	26,739			$	6,904			$	69,479			$	32,651			$	25,382			$	3,853			$	61,886
Service cost	142				79				299				520				550				566				771				1,887
Interest cost	114				84				85				283				642				489				300				1,431
Benefits paid	(156		)		(235		)		(105		)		(496		)		(626		)		(996		)		(140		)		(1,762		)
Actuarial (gain) loss	2,570				1,885				(183		)		4,272				3,365				1,872				1,957				7,194
Foreign exchange (gain) loss	(1,191		)		(887		)		(87		)		(2,165		)		(746		)		(574		)		163				(1,157		)
Benefit obligation—end of period	37,315				27,665				6,913				71,893				35,836				26,739				6,904				69,479
Less: Current portion	(676		)		(978		)		(78		)		(1,732		)		(675		)		(1,012		)		(124		)		(1,811		)
Non-current portion of benefit obligation	$	36,639			$	26,687			$	6,835			$	70,161			$	35,161			$	25,727			$	6,780			$	67,668

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,
	2019																2018
Pension expense:	CDT				GXS GER				GXS PHP				Total				CDT				GXS GER				GXS PHP				Total
Service cost	$	142			$	79			$	299			$	520			$	141			$	145			$	176			$	462
Interest cost	114				84				85				283				165				126				68				359
Amortization of actuarial (gains) and losses	234				61				(71		)		224				176				33				(140		)		69
Net pension expense	$	490			$	224			$	313			$	1,027			$	482			$	304			$	104			$	890

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

	As of September 30, 2019						As of June 30, 2019
	CDT		GXS GER		GXS PHP		CDT		GXS GER		GXS PHP
Assumptions:
Salary increases	2.50%		2.50%		6.50%		2.50%		2.50%		6.50%
Pension increases	2.00%		2.00%		N/A		2.00%		2.00%		N/A
Discount rate	0.93%		0.93%		5.00%		1.32%		1.32%		5.00%
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 September 30,
	CDT				GXS GER				GXS PHP
2020 (nine months ended June 30)	$	493			$	734			$	53
2021	733				978				189
2022	804				1,009				310
2023	902				1,009				257
2024	1,006				1,015				274
2025 to 2028	5,806				5,132				2,666
Total	$	9,744			$	9,877			$	3,749

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