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Pension Plans and Other Post Retirement Benefits (Tables)

9 Months Ended

Mar. 31, 2020

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, 2020 and June 30, 2019:

	As of March 31, 2020
	Total benefit obligation				Current portion of benefit obligation*				Non-current portion of benefit obligation
CDT defined benefit plan	$	31,717			$	700			$	31,017
GXS GER defined benefit plan	22,144				959				21,185
GXS PHP defined benefit plan	8,155				141				8,014
Other plans	7,930				708				7,222
Total	$	69,946			$	2,508			$	67,438

	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 March 31, 2020																As of June 30, 2019
	CDT				GXS GER				GXS PHP				Total				CDT				GXS GER				GXS PHP				Total
Benefit obligation—beginning of fiscal year	$	35,836			$	26,739			$	6,904			$	69,479			$	32,651			$	25,382			$	3,853			$	61,886
Service cost	426				237				914				1,577				550				566				771				1,887
Interest cost	341				250				265				856				642				489				300				1,431
Benefits paid	(469		)		(693		)		(119		)		(1,281		)		(626		)		(996		)		(140		)		(1,762		)
Actuarial (gain) loss	(2,575		)		(3,033		)		125				(5,483		)		3,365				1,872				1,957				7,194
Foreign exchange (gain) loss	(1,842		)		(1,356		)		66				(3,132		)		(746		)		(574		)		163				(1,157		)
Benefit obligation—end of period	31,717				22,144				8,155				62,016				35,836				26,739				6,904				69,479
Less: Current portion	(700		)		(959		)		(141		)		(1,800		)		(675		)		(1,012		)		(124		)		(1,811		)
Non-current portion of benefit obligation	$	31,017			$	21,185			$	8,014			$	60,216			$	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 March 31,
	2020																2019
Pension expense:	CDT				GXS GER				GXS PHP				Total				CDT				GXS GER				GXS PHP				Total
Service cost	$	140			$	78			$	305			$	523			$	136			$	141			$	185			$	462
Interest cost	112				82				92				286				159				121				77				357
Amortization of actuarial (gains) and losses	234				61				(72		)		223				173				32				(142		)		63
Net pension expense	$	486			$	221			$	325			$	1,032			$	468			$	294			$	120			$	882

	Nine Months Ended March 31,
	2020																2019
Pension expense:	CDT				GXS GER				GXS PHP				Total				CDT				GXS GER				GXS PHP				Total
Service cost	$	426			$	237			$	914			$	1,577			$	413			$	426			$	520			$	1,359
Interest cost	341				250				265				856				483				368				217				1,068
Amortization of actuarial (gains) and losses	703				183				(215		)		671				524				98				(421		)		201
Net pension expense	$	1,470			$	670			$	964			$	3,104			$	1,420			$	892			$	316			$	2,628

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, 2020 and June 30, 2019, respectively, we used the following weighted-average key assumptions:

	As of March 31, 2020						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	1.76%		1.76%		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 June 30,
	CDT				GXS GER				GXS PHP
2020 (three months ended June 30)	$	161			$	240			$	10
2021	719				959				264
2022	789				990				341
2023	885				990				244
2024	987				995				304
2025 to 2029	5,695				5,034				3,068
Total	$	9,236			$	9,208			$	4,231

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