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PENSION PLANS AND OTHER POST RETIREMENT BENEFITS (Tables)
 3 Months Ended
Sep. 30, 2020
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 September 30, 2020 and June 30, 2020:
As of September 30, 2020
Total benefit
obligation
Current portion of
benefit obligation(1)
Non-current portion of
benefit obligation
CDT defined benefit plan$35,798 $818 $34,980 
GXS GER defined benefit plan26,236 980 25,256 
GXS PHP defined benefit plan10,376 151 10,225 
Other plans8,804 729 8,075 
Total $81,214 $2,678 $78,536 
 
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 plan24,105 943 23,162 
GXS PHP defined benefit plan10,270 115 10,155 
Other plans8,590 852 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 Condensed 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 September 30, 2020As of June 30, 2020
CDTGXS GERGXS PHPTotalCDTGXS GERGXS PHPTotal
Benefit obligation—beginning of fiscal year$32,851 $24,105 $10,270 $67,226 $35,836 $26,739 $6,904 $69,479 
Service cost116 51 431 598 572 319 1,247 2,138 
Interest cost124 89 93 306 459 337 368 1,164 
Benefits paid(180)(250)— (430)(644)(926)(792)(2,362)
Actuarial (gain) loss1,859 1,486 (773)2,572 (3,073)(2,083)2,333 (2,823)
Foreign exchange (gain) loss1,028 755 355 2,138 (299)(281)210 (370)
Benefit obligation—end of period35,798 26,236 10,376 72,410 32,851 24,105 10,270 67,226 
Less: Current portion(818)(980)(151)(1,949)(777)(943)(115)(1,835)
Non-current portion of benefit obligation$34,980 $25,256 $10,225 $70,461 $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:
 Three Months Ended September 30,
 20202019
Pension expense:CDTGXS GERGXS PHPTotalCDTGXS GERGXS PHPTotal
Service cost$116 $51 $431 $598 $142 $79 $299 $520 
Interest cost124 89 93 306 114 84 85 283 
Amortization of actuarial (gains) and losses173 28 — 201 234 61 (71)224 
Net pension expense$413 $168 $524 $1,105 $490 $224 $313 $1,027 
Weighted-Average Key Assumptions Used for CDT Pension Plan
In determining the fair value of the pension plan benefit obligations as of September 30, 2020 and June 30, 2020, respectively, we used the following weighted-average key assumptions:
As of September 30, 2020As of June 30, 2020
CDTGXS GERGXS PHPCDTGXS GERGXS PHP
Assumptions:
Salary increases1.75%2.50%6.50%1.75%2.50%6.50%
Pension increases1.50%2.00%N/A1.50%2.00%N/A
Discount rate1.14%1.14%3.90%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—%—%12.19%—%—%12.19%
to age 25—%—%16.58%—%—%16.58%
to age 301.00%—%13.97%1.00%—%13.97%
to age 350.50%—%10.77%0.50%—%10.77%
to age 40—%—%7.39%—%—%7.39%
to age 450.50%—%3.28%0.50%—%3.28%
to age 500.50%—%—%0.50%—%—%
from age 511.00%—%—%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,
CDTGXS GERGXS PHP
2021 (nine months ended)$601 $729 $104 
2022866 1,001 378 
2023963 1,001 282 
20241,069 1,009 298 
20251,116 1,038 343 
2026 to 20306,403 5,088 3,171 
Total$11,018 $9,866 $4,576