XML 85 R67.htm IDEA: XBRL DOCUMENT v3.20.2
EMPLOYEE BENEFIT PLANS - Change in Benefit Obligation (Details) - USD ($)
$ in Thousands
 12 Months Ended
Jun. 30, 2020
Jun. 30, 2019
Jun. 30, 2018
Jun. 30, 2020
Jun. 30, 2019
Change in Benefit Obligation          
Benefit obligation at beginning of year $ 14,059 $ 13,780      
Translation adjustment (155) (166)      
Interest costs 442 457 $ 467    
Service costs   223      
Amendment 1,260        
Actuarial (gain) loss 770 (82)      
Benefits paid (151) (153)      
Benefit obligation at end of year 16,225 14,059 13,780    
Change in Plan Assets          
Fair value of plan assets at beginning of year 5,781 5,870      
Translation adjustment (156) (183)      
Actual return on plan assets (160) 201      
Benefits paid (107) (107)      
Fair value of plan assets at end of year 5,358 5,781 5,870    
Funded status and net amount recognized       $ (10,867) $ (8,278)
Amount recognized in consolidated balance sheets consists of:          
Investments       226 1,034
Accrued pension liability       (11,093) (9,312)
Accumulated other comprehensive income       3,424 1,019
Defined Benefit Pension Plans          
Fair Value 5,358 5,781 5,870 5,358 5,781
Net Periodic Benefit Costs          
Interest costs 442 457 467    
Service costs   223      
Expected return on plan assets (251) (270) (203)    
Amortization of prior service cost (61) 56 249    
Recognized actuarial loss 34 103 305    
Net periodic benefit cost $ 164 $ 569 $ 818    
Weighted average assumptions at year-end:          
Discount rate 2.70% 3.20%      
Expected return on plan assets 4.20% 4.40%      
Nonqualified Plan          
Change in Plan Assets          
Fair value of plan assets at beginning of year $ 10,600        
Fair value of plan assets at end of year 10,700 $ 10,600      
Defined Benefit Pension Plans          
Fair Value $ 10,700 $ 10,600   $ 10,700 $ 10,600