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PENSION PLANS AND OTHER POST RETIREMENT BENEFITS (Tables)

12 Months Ended

Jun. 30, 2021

Retirement Benefits [Abstract]

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 June 30, 2021 and June 30, 2020:

			As of June 30, 2021
			Total benefit obligation						Current portion of benefit obligation(1)						Non-current portion of benefit obligation
CDT defined benefit plan			$	32,865					$	880					$	31,985
GXS GER defined benefit plan			23,861						1,058						22,803
GXS PHP defined benefit plan			10,973						42						10,931
Other plans			9,594						802						8,792
Total			$	77,293					$	2,782					$	74,511

			As of June 30, 2020
			Total benefit obligation						Current portion of benefit obligation(1)						Non-current portion of benefit obligation
CDT defined benefit plan			$	32,851					$	777					$	32,074
GXS GER defined benefit plan			24,105						943						23,162
GXS PHP defined benefit plan			10,270						115						10,155
Other plans			8,590						852						7,738
Total			$	75,816					$	2,687					$	73,129

(1) The current portion of the benefit obligation has been included within "Accrued salaries and commissions", all within "Accounts payable and accrued liabilities" in the Consolidated Balance Sheets (see note 10 "Accounts Payable and Accrued Liabilities").

Changes in 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 June 30, 2021																								As of June 30, 2020
			CDT						GXS GER						GXS PHP						Total						CDT						GXS GER						GXS PHP						Total
Benefit obligation—beginning of fiscal year			$	32,851					$	24,105					$	10,270					$	67,226					$	35,836					$	26,739					$	6,904					$	69,479
Service cost			473						206						1,822						2,501						572						319						1,247						2,138
Interest cost			505						364						469						1,338						459						337						368						1,164
Benefits paid			(800)						(1,027)						(19)						(1,846)						(644)						(926)						(792)						(2,362)
Actuarial (gain) loss			(1,976)						(1,118)						(1,853)						(4,947)						(3,073)						(2,083)						2,333						(2,823)
Foreign exchange (gain) loss			1,812						1,331						284						3,427						(299)						(281)						210						(370)
Benefit obligation—end of period			32,865						23,861						10,973						67,699						32,851						24,105						10,270						67,226
Less: Current portion			(880)						(1,058)						(42)						(1,980)						(777)						(943)						(115)						(1,835)
Non-current portion of benefit obligation			$	31,985					$	22,803					$	10,931					$	65,719					$	32,074					$	23,162					$	10,155					$	65,391

Components of Net Pension Expense for Pension Plan

The following are details of net pension expense relating to the following pension plans:

			Year Ended June 30,
			2021																								2020																								2019
Pension expense:			CDT						GXS GER						GXS PHP						Total						CDT						GXS GER						GXS PHP						Total						CDT						GXS GER						GXS PHP						Total
Service cost			$	473					$	206					$	1,822					$	2,501					$	572					$	319					$	1,247					$	2,138					$	550					$	566					$	771					$	1,887
Interest cost			505						364						469						1,338						459						337						368						1,164						642						489						300						1,431
Amortization of actuarial (gains) and losses			705						113						(1)						817						939						244						(288)						895						696						130						(562)						264
Net pension expense			$	1,683					$	683					$	2,290					$	4,656					$	1,970					$	900					$	1,327					$	4,197					$	1,888					$	1,185					$	509					$	3,582

Weighted-Average Key Assumptions Used for CDT Pension Plan

In determining the fair value of the pension plan benefit obligations as of June 30, 2021 and June 30, 2020, respectively, we used the following weighted-average key assumptions:

			As of June 30, 2021																		As of June 30, 2020
			CDT						GXS GER						GXS PHP						CDT						GXS GER						GXS PHP
Assumptions:
Salary increases			1.50%						1.50%						5.00%						1.75%						2.50%						6.50%
Pension increases			1.50%						1.50%						N/A						1.50%						2.00%						N/A
Discount rate			1.39%						1.39%						5.00%						1.46%						1.46%						3.50%
Normal retirement age			65-67						65-67						60						65-67						65-67						60
Employee fluctuation rate:
to age 20			—%						—%						13.98%						—%						—%						12.19%
to age 25			—%						—%						7.10%						—%						—%						16.58%
to age 30			1.00%						—%						3.00%						1.00%						—%						13.97%
to age 35			0.50%						—%						2.44%						0.50%						—%						10.77%
to age 40			—%						—%						2.59%						—%						—%						7.39%
to age 45			0.50%						—%						1.15%						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
2022			880						1,058						42
2023			960						1,046						356
2024			1,039						1,047						140
2025			1,086						1,071						192
2026			1,123						1,059						202
2027 to 2031			6,501						5,142						2,516
Total			$	11,589					$	10,423					$	3,448

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