Pension Plans and Other Post Retirement Benefits (Tables)

6 Months Ended

Dec. 31, 2017

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) and GXS Philippines, Inc. (GXS PHP) as of December 31, 2017 and June 30, 2017:

	As of December 31, 2017
	Total benefit obligation		Current portion of benefit obligation*		Non-current portion of benefit obligation
CDT defined benefit plan	$	30,825	$	642	$	30,183
GXS Germany defined benefit plan	25,304		983		24,321
GXS Philippines defined benefit plan	4,566		102		4,464
Other plans	3,404		159		3,245
Total	$	64,099	$	1,886	$	62,213

	As of June 30, 2017
	Total benefit obligation		Current portion of benefit obligation*		Non-current portion of benefit obligation
CDT defined benefit plan	$	28,881	$	583	$	28,298
GXS Germany defined benefit plan	23,730		926		22,804
GXS Philippines defined benefit plan	4,495		81		4,414
Other plans	3,256		145		3,111
Total	$	60,362	$	1,735	$	58,627

*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 9 "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 December 31, 2017												As of June 30, 2017
	CDT			GXS GER			GXS PHP			Total			CDT			GXS GER			GXS PHP			Total
Benefit obligation—beginning of period	$	28,881		$	23,730		$	4,495		$	57,106		$	29,450		$	24,729		$	7,341		$	61,520
Service cost	249			234			447			930			467			395			1,051			1,913
Interest cost	301			243			114			658			456			377			226			1,059
Benefits paid	(280		)	(482		)	(60		)	(822		)	(469		)	(807		)	(53		)	(1,329		)
Actuarial (gain) loss	352			492			(444		)	400			(1,708		)	(1,548		)	(3,728		)	(6,984		)
Foreign exchange (gain) loss	1,322			1,087			14			2,423			685			584			(342		)	927
Benefit obligation—end of period	30,825			25,304			4,566			60,695			28,881			23,730			4,495			57,106
Less: Current portion	(642		)	(983		)	(102		)	(1,727		)	(583		)	(926		)	(81		)	(1,590		)
Non-current portion of benefit obligation	$	30,183		$	24,321		$	4,464		$	58,968		$	28,298		$	22,804		$	4,414		$	55,516

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 December 31,
	2017									2016
Pension expense:	CDT		GXS GER		GXS PHP			Total		CDT		GXS GER		GXS PHP			Total
Service cost	$	125	$	117	$	228		$	470	$	112	$	94	$	203		$	409
Interest cost	151		122		59			332		109		90		45			244
Amortization of actuarial (gains) and losses	134		18		(62		)	90		150		40		(12		)	178
Net pension expense	$	410	$	257	$	225		$	892	$	371	$	224	$	236		$	831

	Six Months Ended December 31,
	2017									2016
Pension expense:	CDT		GXS GER		GXS PHP			Total		CDT		GXS GER		GXS PHP			Total
Service cost	$	249	$	234	$	447		$	930	$	232	$	195	$	642		$	1,069
Interest cost	301		243		114			658		226		186		121			533
Amortization of actuarial (gains) and losses	268		36		(123		)	181		310		83		(24		)	369
Net pension expense	$	818	$	513	$	438		$	1,769	$	768	$	464	$	739		$	1,971

Schedule of Weighted-Average Key Assumptions Used for CDT Pension Plan

In determining the fair value of the pension plan benefit obligations as of December 31, 2017 and June 30, 2017, respectively, we used the following weighted-average key assumptions:

	As of December 31, 2017			As of June 30, 2017
	CDT	GXS GER	GXS PHP	CDT	GXS GER	GXS PHP
Assumptions:
Salary increases	2.00%	2.00%	6.20%	2.00%	2.00%	6.20%
Pension increases	1.75%	2.00%	N/A	1.75%	2.00%	N/A
Discount rate	1.93%	1.93%	5.75%	2.00%	2.00%	5.00%
Normal retirement age	65	65-67	60	65	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
2018 (six months ended June 30)	$	304	$	484	$	51
2019	674		997		131
2020	727		1,004		149
2021	821		1,047		240
2022	904		1,057		270
2023 to 2027	5,652		5,637		1,990
Total	$	9,082	$	10,226	$	2,831