XML 83 R67.htm IDEA: XBRL DOCUMENT v3.19.2
EMPLOYEE BENEFIT PLANS - Change in Benefit Obligation (Details) - USD ($)
$ in Thousands
 12 Months Ended
Jun. 30, 2019
Jun. 30, 2018
Jun. 30, 2017
Change in Benefit Obligation      
Benefit obligation at beginning of year $ 13,780 $ 13,726  
Translation adjustment (166) 57  
Interest cost 457 467 $ 453
Service cost 223    
Curtailment   (369)  
Actuarial (gain) loss (82) 61  
Benefits paid (153) (162)  
Benefit obligation at end of year 14,059 13,780 13,726
Change in Plan Assets      
Fair value of plan assets at beginning of year 5,870 5,555  
Translation adjustment (183) 43  
Actual return on plan assets 201 388  
Benefits paid (107) (116)  
Fair value of plan assets at end of year 5,781 5,870 5,555
Funded status and net amount recognized (8,278) (7,910)  
Amount recognized in consolidated balance sheets consists of:      
Investments 1,034 1,065  
Accrued pension liability (9,312) (8,975)  
Accumulated other comprehensive income 1,019 1,202  
Net Periodic Benefit Costs      
Interest cost 457 467 453
Service cost 223    
Expected return on plan assets (270) (203) (200)
Amortization of prior service cost 56 249 279
Recognized actuarial loss 103 305 317
Net periodic benefit cost $ 569 $ 818 $ 849
Weighted average assumptions at year-end:      
Discount rate (as a percent) 3.20% 3.40%  
Expected return on plan assets (as a percent) 4.40% 4.70%  
Rate of compensation increase (as a percent) 2.90% 3.00%