v3.21.2

FAIR VALUE MEASUREMENTS (Details)	Jun. 30, 2021 USD ($) shares
Assets:
Marketable securities held in Trust Account	$ 345,013,234
Liabilities:
Warrant Liability	$ 20,848,334
Public Warrants
Liabilities:
Number of warrants to purchase shares issued \| shares	8,625,000
Private Placement Warrants
Liabilities:
Number of warrants to purchase shares issued \| shares	6,266,667
U.S. Treasury Securities
Assets:
Marketable securities held in Trust Account	$ 345,013,234
Level 1 \| Recurring
Assets:
Marketable securities held in Trust Account	345,013,234
Level 1 \| Recurring \| Public Warrants
Liabilities:
Warrant Liability	12,075,000
Level 3 \| Recurring \| Private Placement Warrants
Liabilities:
Warrant Liability	$ 8,773,334

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The amount of cash, securities, or other assets held by a third-party trustee pursuant to the terms of an agreement which assets are available to be used by beneficiaries to that agreement only within the specific terms thereof and which agreement is expected to terminate more than one year from the balance sheet date (or operating cycle, if longer) at which time the assets held-in-trust will be released or forfeited.

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Number of securities into which the class of warrant or right may be converted. For example, but not limited to, 500,000 warrants may be converted into 1,000,000 shares.

+ References

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 505
-SubTopic 10
-Section 50
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The fair value of shares that would be issued, determined under the conditions specified in the contract if the settlement were to occur at the reporting date.

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Centricus Acquisition Corp. 10-Q