Initial Public Offering (Tables)

9 Months Ended

12 Months Ended

Sep. 30, 2021

Dec. 31, 2020

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Summary of Ordinary Share Reflected on the Balance Sheet

As of September 30, 2021, the Class A ordinary shares subject to possible redemption reflected on the balance sheet are reconciled in the following table:

Gross proceeds from IPO	$	276,000,000
Less:
Proceeds allocated to Public Warrants		(18,354,000	)
Ordinary share issuance costs		(14,661,607	)
Plus:
Accretion of carrying value to redemption value		33,015,607
Class A ordinary shares subject to possible redemption	$	276,000,000

As of December 30, 2020, the Class A ordinary shares subject to possible redemption reflected on the balance sheet are reconciled in the following table:

Gross proceeds from IPO	$	276,000,000
Less:
Proceeds allocated to Public Warrants		(18,354,000	)
Ordinary share issuance costs		(14,661,607	)
Plus:
Accretion of carrying value to redemption value		33,015,607
Class A ordinary shares subject to possible redemption	$	276,000,000