E2open Parent (ETWO) 10-K/A 18 Apr 22 2020 FY Annual report (amended) Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Dec. 31, 2020	Apr. 12, 2022	Jun. 30, 2020
Document Information [Line Items]
Document Type	10-K/A
Amendment Flag	true
Document Period End Date	Dec. 31, 2020
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	FY
Entity Registrant Name	E2open Parent Holdings, Inc.
Entity Central Index Key	0001800347
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Interactive Data Current	Yes
Current Fiscal Year End Date	--12-31
Entity Filer Category	Non-accelerated Filer
Entity Well-known Seasoned Issuer	No
Entity Public Float			$ 416,898,000
Entity Shell Company	false
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
ICFR Auditor Attestation Flag	false
Entity File Number	001-39272
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	86-1874570
Entity Address, Address Line One	9600 Great Hills Trail
Entity Address, Address Line Two	Suite 300E
Entity Address, City or Town	Austin
Entity Address, State or Province	TX
Entity Address, Postal Zip Code	78759
City Area Code	866
Local Phone Number	432-6736
Document Annual Report	true
Document Transition Report	false
Documents Incorporated by Reference	DOCUMENTS INCORPORATED BY REFERENCE Portions of the Registrant’s Registration Statement on Form S-1 (No. 333-253969) are incorporated by reference in Part I of this Annual Report on Form 10K /A to the extent stated herein and filed as Exhibits 99.1, 99.2 and 99.3 of this Annual Report on Form 10-K/A.
Amendment Description	RESTATEMENTIncluded in this Amended Annual Report on Form 10-K/A for the fiscal year ended December 31, 2020 (the or this “Amendment”), the Company is restating (i) the unaudited financial statements for the three months ended June 30, 2020 and period from January 14, 2020 (inception) through June 30, 2020 and three months ended September 30, 2020 and period from January 14, 2020 (inception) through September 30, 2020, as well as (ii) the audited financial statements for the period from January 14, 2020 (inception) through December 31, 2020.Background of RestatementThe Company has re-evaluated CCNB1's application of ASC 480-10-S99-3A to CCNB1's accounting classification of the redeemable outstanding Class A ordinary shares, par value $0.0001 per share (the “Public Shares”), issued as part of the units sold in CCNB1's IPO. Historically, a portion of the Class A ordinary shares were classified as permanent equity to maintain shareholders’ equity greater than $5 million on the basis that CCNB1 would not redeem its Class A ordinary shares in an amount that would cause its net tangible assets to be less than $5,000,001, as described in the CCNB1's amended and restated certificate of incorporation (the “Charter”). Pursuant to such re-evaluation, the Company’s management has determined that the Class A ordinary shares include certain provisions that require classification of all of the Class A ordinary shares as temporary equity regardless of the net tangible assets redemption limitation contained in the Charter. Effective with these financial statements, the Company also clarifies that the definition of net tangible assets includes both permanent equity and redeemable equity. In addition, in connection with the change in presentation for the Class A ordinary shares, the Company determined it should restate its earnings per share calculation to allocate income and losses pro rata between the two classes of shares. This presentation contemplates the Business Combination in which both classes of shares share pro rata in the income and losses of CCNB1. Therefore, the Company’s management and the Audit Committee of the Company’s board of directors concluded that CCNB1's previously issued audited financial statements included in the Form 10-K for the fiscal year ended December 31, 2020 (“2020 Form 10-K”) and restated unaudited interim financial statements included in the 2020 Form 10-K as of June 30, 2020 and September 30, 2020 and for the (1) three months ended June 30, 2020, (2) period from January 14, 2020 (inception) through June 30, 2020, (3) three months ended September 30, 2020 and (4) period from January 14, 2020 (inception) through September 30, 2020 (collectively, the “Affected Periods”), should be restated to report all Class A ordinary shares as temporary equity and should no longer be relied upon. As such, the Company will restate CCNB1's financial statements for the Affected Periods in this Form 10-K/A and for CCNB1's audited financial statements included in the 2020 Form 10-K.The restatement does not have an impact on CCNB1's cash position and cash held in the trust account established in connection with the IPO.The Company’s management has concluded that a material weakness existed in CCNB1's internal control over financial reporting prior to the Business Combination and disclosure controls and procedures were not effective.Items AmendedThe Company is filing this Amendment to amend and restate the 2020 Form 10-K with modification as necessary to reflect the restatements. The following items have been amended to reflect the restatements:Part I, Item 1.A, Risk FactorsPart II, Item 7, Management’s Discussion and Analysis of Financial Condition and Results of OperationsPart II, Item 8. Financial Statements and Supplementary DataPart II, Item 9.A. Controls and ProceduresIn addition, the Company’s Chief Executive Officer and Chief Financial Officer have provided new certifications dated as of the date of this filing in connection with this Form 10-K/A (Exhibits 31.1, 31.2, 32.1 and 32.2).Except as described above, no other information included in the Annual Report on Form 10-K of CCNB1 as of and for the period ended December 31, 2020, as filed with the SEC on May 5, 2021 (the “Original Filing”) is being amended or updated by this Amendment, other than as described herein, this Amendment does not purport to reflect any information or events subsequent to the Original Filing. CCNB1 has not amended its previously filed Quarterly Report on Form 10-Q for the periods affected by the restatement. This Amendment continues to describe the conditions as of the date of the Original Filing and, except as expressly contained herein, CCNB1 has not updated, modified or supplemented the disclosures contained in the Original Filing. Accordingly, this Amendment should be read in conjunction with the Original Filing and the subsequent filings made with the SEC.
Auditor Name	WithumSmith+Brown, PC
Auditor Firm ID	100
Auditor Location	New York, New York
Warrants
Document Information [Line Items]
Title of 12(b) Security	Warrants exercisable for one share of Class A common stock at an exerciseprice of 11.50
Trading Symbol	ETWO-WT
Security Exchange Name	NYSE
Class A common stock
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		301,362,547
Title of 12(b) Security	Class A Common Stock, par value $0.0001 per share
Trading Symbol	ETWO
Security Exchange Name	NYSE
Class V common stock
Document Information [Line Items]
Entity Common Stock, Shares Outstanding		33,560,839

BALANCE SHEET

BALANCE SHEET	Dec. 31, 2020USD ($)
Current assets:
Cash and cash equivalents	$ 455,318
Prepaid expenses	302,315
Total current assets	757,633
Investments held in Trust Account	414,049,527
Total Assets	414,807,160
Current liabilities:
Accrued expenses	2,147,682
Accounts payable	1,260,831
Due to related party	24,399
Total current liabilities	3,432,912
Deferred legal fees	947,087
Deferred underwriting commissions	14,490,000
Derivative liabilities	99,115,200
Total Liabilities	117,985,199
Commitments and Contingencies (Note 8)
Class A ordinary shares, $0.0001 par value; 41,400,000 shares subject to possible redemption at $10.00 per share	414,000,000
Shareholders' Deficit
Preference shares, $0.0001 par value; 1,000,000 shares authorized; none issued and outstanding
Accumulated deficit	(117,179,574)
Total shareholders' deficit	(117,178,039)
Total Liabilities and Shareholders' Deficit	414,807,160
Class A common stock
Current liabilities:
Class A ordinary shares, $0.0001 par value; 41,400,000 shares subject to possible redemption at $10.00 per share	414,000,000
Class B common stock
Shareholders' Deficit
Ordinary shares	$ 1,535

BALANCE SHEET (Parenthetical)

BALANCE SHEET (Parenthetical)	Dec. 31, 2020$ / sharesshares
Preference shares, par value | $ / shares	$ 0.0001
Preference shares, shares authorized	1,000,000
Preference shares, shares issued	0
Preference shares, shares outstanding	0
Class A common stock
Shares subject to possible redemption, par value per share | $ / shares	$ 0.0001
Shares subject to possible redemption	41,400,000
Shares subject to possible redemption, price per share | $ / shares	$ 10
Ordinary shares, par value | $ / shares	$ 0.0001
Ordinary shares, shares authorized	500,000,000
Class B common stock
Ordinary shares, par value | $ / shares	$ 0.0001
Ordinary shares, shares authorized	50,000,000
Ordinary shares, shares issued	15,350,000
Ordinary shares, shares outstanding	15,350,000

STATEMENT OF OPERATIONS

STATEMENT OF OPERATIONS - USD ($)	3 Months Ended			6 Months Ended	9 Months Ended	12 Months Ended
	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Jun. 30, 2020	Sep. 30, 2020	Dec. 31, 2020
Operating expenses
General and administrative expenses	$ 1,139,525	$ 172,519		$ 195,296	$ 1,334,821	$ 3,889,134
Loss from operations	(1,139,525)	(172,519)		(195,296)	(1,334,821)	(3,889,134)
Net gain from investments held in Trust Account	10,437	28,653		28,653	39,090	49,527
Loss from change in fair value of derivative liabilities	15,340,800	18,152,800		18,152,800	33,493,600	66,002,200
Financing cost - derivative liabilities		1,430,085		1,430,085	1,430,085	(1,430,085)
Net loss	$ (16,469,888)	$ (19,726,751)	$ (22,777)	$ (19,749,528)	$ (36,219,416)	(71,271,892)
Class A common stock
Operating expenses
Net loss						$ (48,961,671)
Weighted average shares outstanding	28,800,000	29,116,484		15,961,446	25,032,558	29,334,857
Basic and diluted net loss per ordinary share	$ (0.38)	$ (0.45)		$ (0.73)	$ (0.96)	$ (1.67)
Class B common stock
Operating expenses
Net loss						$ (22,310,221)
Weighted average shares outstanding	14,770,652	14,932,967		11,168,825	12,659,787	13,366,929
Basic and diluted net loss per ordinary share	$ (0.38)	$ (0.45)		$ (0.73)	$ (0.96)	$ (1.67)

STATEMENT OF CASH FLOWS

STATEMENT OF CASH FLOWS - USD ($)	6 Months Ended	9 Months Ended	12 Months Ended	18 Months Ended	21 Months Ended	24 Months Ended
	Jun. 30, 2020	Sep. 30, 2020	Dec. 31, 2020	Jun. 30, 2021	Sep. 30, 2021	Dec. 31, 2021
Cash Flows from Operating Activities:
Net loss			$ (71,271,892)
Adjustments to reconcile net loss to net cash used in operating activities:
General and administrative expenses paid by Sponsor pursuant to note payable			8,868
Net gain from investments held in Trust Account	$ (28,653)	$ (39,090)	(49,527)
Loss from change in fair value of derivative liabilities			37,927,200
Loss from change in fair value of forward purchase agreement			28,075,000
Financing cost - derivative liabilities	(1,430,085)	(1,430,085)	1,430,085
Changes in operating assets and liabilities:
Prepaid expenses			137,685
Accrued expenses			2,066,537
Accounts payable			445,831
Net cash used in operating activities			(1,230,213)
Cash Flows from Investing Activities:
Cash deposited in Trust Account			(414,000,000)
Net cash used in investing activities			(414,000,000)
Cash Flows from Financing Activities:
Repayment of note payable to related party			(125,206)
Proceeds received from related party			24,399
Proceeds received from initial public offering, gross			414,000,000
Proceeds received from private placement			10,280,000
Payment of offering costs			(8,493,662)
Net cash provided by financing activities			415,685,531
Net increase in cash and cash equivalents			455,318
Cash and cash equivalents - beginning of the period	$ 0	$ 0	0	$ 0	$ 0	$ 0
Cash and cash equivalents - end of the period			455,318
Supplemental disclosure of noncash investing and financing activities:
Offering costs issued in exchange of Class B ordinary shares to Sponsor			25,000
Offering costs included in accrued expenses			81,145
Offering costs included in accounts payable			375,000
Offering costs funded with note payable			116,338
Prepaid expenses included in accounts payable			440,000
Deferred underwriting commissions in connection with the initial public offering			14,490,000
Deferred legal fees			$ 947,087
Initial value of ordinary shares subject to possible redemption				$ 394,610,120	394,712,480	352,141,880
Change in value of ordinary shares subject to possible redemption					$ (1,231,450)	$ (60,319,925)

STATEMENT OF CHANGES IN SHAREHO

STATEMENT OF CHANGES IN SHAREHOLDERS' EQUITY - USD ($)	Total	Sponsor	Class B common stock	Common StockClass B common stock	Common StockClass B common stockSponsor	Additional Paid-In Capital	Additional Paid-In CapitalSponsor	Accumulated Deficit
Beginning balance at Jan. 13, 2020	$ 0					$ 0		$ 0
Changes in Stockholders' Equity
Issuance of ordinary shares	25,000	$ 25,000		$ 1,535	$ 1,535	23,465	$ 23,465
Issuance of ordinary shares (in shares)				15,350,000	15,350,000
Net loss	(22,777)							(22,777)
Ending balance at Mar. 31, 2020	2,223			$ 1,535		23,465		(22,777)
Ending balance (in shares) at Mar. 31, 2020				15,350,000
Beginning balance at Jan. 13, 2020	0					0		0
Changes in Stockholders' Equity
Net loss	(19,749,528)
Ending balance at Jun. 30, 2020	(65,655,675)			$ 1,535				(65,657,210)
Ending balance (in shares) at Jun. 30, 2020				15,350,000
Beginning balance at Jan. 13, 2020	0					0		0
Changes in Stockholders' Equity
Net loss	(36,219,416)
Ending balance at Sep. 30, 2020	(82,125,563)			$ 1,535				(82,127,098)
Ending balance (in shares) at Sep. 30, 2020				15,350,000
Beginning balance at Jan. 13, 2020	0					0		0
Changes in Stockholders' Equity
Issuance of ordinary shares		$ 25,000			$ 1,535		$ 23,465
Issuance of ordinary shares (in shares)					15,350,000
Accretion on Class A ordinary shares subject to possible redemption	(45,931,147)					(23,465)		(45,907,682)
Net loss	(71,271,892)		$ (22,310,221)					(71,271,892)
Ending balance at Dec. 31, 2020	(117,178,039)			$ 1,535		0		(117,179,574)
Ending balance (in shares) at Dec. 31, 2020				15,350,000
Beginning balance at Mar. 31, 2020	2,223			$ 1,535		23,465		(22,777)
Beginning balance (in shares) at Mar. 31, 2020				15,350,000
Changes in Stockholders' Equity
Accretion on Class A ordinary shares subject to possible redemption	(45,931,147)					$ (23,465)		(45,907,682)
Net loss	(19,726,751)							(19,726,751)
Ending balance at Jun. 30, 2020	(65,655,675)			$ 1,535				(65,657,210)
Ending balance (in shares) at Jun. 30, 2020				15,350,000
Changes in Stockholders' Equity
Net loss	(16,469,888)							(16,469,888)
Ending balance at Sep. 30, 2020	$ (82,125,563)			$ 1,535				$ (82,127,098)
Ending balance (in shares) at Sep. 30, 2020				15,350,000

DESCRIPTION OF ORGANIZATION, BU

DESCRIPTION OF ORGANIZATION, BUSINESS OPERATIONS AND BASIS OF PRESENTATION	12 Months Ended
	Dec. 31, 2020
DESCRIPTION OF ORGANIZATION, BUSINESS OPERATIONS AND BASIS OF PRESENTATION	NOTE 1 — DESCRIPTION OF ORGANIZATION, BUSINESS OPERATIONS AND BASIS OF PRESENTATION CC Neuberger Principal Holdings I (the “Company”) was incorporated as a Cayman Islands exempted company on January 14, 2020. The Company was incorporated for the purpose of effecting a merger, share exchange, asset acquisition, share purchase, reorganization or similar business combination with one or more businesses that the Company has not yet identified (“Business Combination”). Although the Company is not limited to a particular industry or geographic region for purposes of consummating a Business Combination, the Company intends to focus in the financial, technology and business services sectors. As of December 31, 2020, the Company had not commenced any operations. All activity for the period from January 14, 2020 (inception) through December 31, 2020 relates to the Company’s formation, the initial public offering described below and since the closing of the initial public offering, the search for a prospective initial business combination. The Company will not generate any operating revenues until after the completion of its initial Business Combination, at the earliest. The Company will generate non-operating income in the form of interest income on cash and cash equivalents from the proceeds derived from the initial public offering (the “Initial Public Offering”). The Company has selected December 31 as its fiscal year end. The Company’s sponsor is CC Neuberger Principal Holdings I Sponsor LLC, a Delaware limited liability company (the “Sponsor”). The registration statement for the Company’s Initial Public Offering was declared effective on April 23, 2020. On April 28, 2020, the Company consummated its Initial Public Offering of 41,400,000 units (the “Units” and, with respect to the Class A ordinary shares included in the Units being offered, the “Public Shares”), including 5,400,000 additional Units to cover over-allotments (the “Over-Allotment Units”), at $ 10.00 per Unit, generating gross proceeds of $ 414.0 million, and incurring offering costs of approximately $ 24.5 million, inclusive of approximately $ 14.5 million in deferred underwriting commissions and approximately $ 0.9 million in deferred legal fees (Note 8). Simultaneously with the closing of the Initial Public Offering, the Company consummated the private placement (“Private Placement”) of 10,280,000 warrants (each, a “Private Placement Warrant” and collectively, the “Private Placement Warrants”) at a price of $ 1.00 per Private Placement Warrant in a private placement to the Sponsor, generating gross proceeds of approximately $ 10.3 million (Note 5). Upon the closing of the Initial Public Offering and the Private Placement, $ 414.0 million ($ 10.00 per Unit) of the net proceeds of the Initial Public Offering and certain of the proceeds of the Private Placement were placed in a trust account (the “Trust Account”) and invested in money market funds meeting certain conditions under Rule 2a-7 promulgated under the Investment Company Act which invest only in direct U.S. government treasury obligations, as determined by the Company, until the earlier of: (i) the completion of a Business Combination and (ii) the distribution of the Trust Account as described below. The Company’s management has broad discretion with respect to the specific application of the net proceeds of its Initial Public Offering and the sale of Private Placement Warrants, although substantially all of the net proceeds are intended to be applied generally toward consummating a Business Combination. The Company’s initial Business Combination must be with one or more operating businesses or assets with a fair market value equal to at least 80 % of the net assets held in the Trust Account (as defined below) (excluding the amount of any deferred underwriting discount held in trust and taxes payable on the income earned on the Trust Account) at the time the Company signs a definitive agreement in connection with the initial Business Combination. However, the Company will only complete a Business Combination if the post-transaction company owns or acquires 50 % or more of the outstanding voting securities of the target or otherwise acquires a controlling interest in the target sufficient for it not to be required to register as an investment company under the Investment Company Act 1940, as amended, or the Investment Company Act. The Company will provide its holders of the Public Shares (the “Public Shareholders”) with the opportunity to redeem all or a portion of their Public Shares upon the completion of a Business Combination either (i) in connection with a shareholder meeting called to approve the Business Combination or (ii) by means of a tender offer. The decision as to whether the Company will seek shareholder approval of a Business Combination or conduct a tender offer will be made by the Company, solely in its discretion. The public shareholders will be entitled to redeem their Public Shares for a pro rata portion of the amount then in the Trust Account (initially anticipated to be $ 10.00 per share, plus any pro rata interest earned on the funds held in the Trust Account and not previously released to the Company to pay its tax obligations). The per-share amount to be distributed to public shareholders who redeem their Public Shares will not be reduced by the deferred underwriting commissions the Company will pay to the underwriters (as discussed in Note 8). These Public Shares will be recorded at a redemption value and classified as temporary equity upon the completion of the Initial Public Offering, in accordance with Accounting Standards Codification (“ASC”) Topic 480 “Distinguishing Liabilities from Equity.” In such case, the Company will proceed with a Business Combination if the Company has net tangible assets of at least $ 5,000,001 upon such consummation of a Business Combination and a majority of the shares voted are voted in favor of the Business Combination. If a shareholder vote is not required by law and the Company does not decide to hold a shareholder vote for business or other legal reasons, the Company will, pursuant to the amended and restated memorandum and articles of association which will be adopted by the Company upon the consummation of the Initial Public Offering (the “Amended and Restated Memorandum and Articles of Association”), conduct the redemptions pursuant to the tender offer rules of the U.S. Securities and Exchange Commission (the “SEC”), and file tender offer documents with the SEC prior to completing a Business Combination. If, however, a shareholder approval of the transactions is required by law, or the Company decides to obtain shareholder approval for business or legal reasons, the Company will offer to redeem shares in conjunction with a proxy solicitation pursuant to the proxy rules and not pursuant to the tender offer rules. Additionally, each public shareholder may elect to redeem their Public Shares irrespective of whether they vote for or against the proposed transaction. If the Company seeks shareholder approval in connection with a Business Combination, the holders of our Founder Shares prior to this Initial Public Offering (the “Initial Shareholders”) have agreed to vote their Founder Shares (as defined in Note 6) and any Public Shares purchased during or after the Initial Public Offering in favor of a Business Combination. In addition, the Initial Shareholders have agreed to waive their redemption rights with respect to their Founder Shares and Public Shares in connection with the completion of a Business Combination. In addition, the Company has agreed not to enter into a definitive agreement regarding an initial Business Combination without the prior consent of the Sponsor. Notwithstanding the foregoing, the Company’s Amended and Restated Memorandum and Articles of Association will provide that a public shareholder, together with any affiliate of such shareholder or any other person with whom such shareholder is acting in concert or as a “group” ​(as defined under Section 13 of the Securities Exchange Act of 1934, as amended (the “Exchange Act”)), will be restricted from redeeming its shares with respect to more than an aggregate of 15 % or more of the Class A ordinary shares sold in the Initial Public Offering, without the prior consent of the Company. The Company’s Sponsor, executive officers, directors and director nominees will have agreed not to propose an amendment to the Company’s Amended and Restated Memorandum and Articles of Association that would affect the substance or timing of the Company’s obligation to provide for the redemption of its Public Shares in connection with a Business Combination or to redeem 100 % of its Public Shares if the Company does not complete a Business Combination, unless the Company provides the public shareholders with the opportunity to redeem their Class A ordinary shares in conjunction with any such amendment. If the Company is unable to complete a Business Combination within 24 months from the closing of the Initial Public Offering, or April 28, 2022 (the “Combination Period”), the Company will (i) cease all operations except for the purpose of winding up, (ii) as promptly as reasonably possible but not more than 10 business days thereafter, redeem the Public Shares, at a per-share price, payable in cash, equal to the aggregate amount then on deposit in the Trust Account, including interest (less up to $ 100,000 of interest to pay dissolution expenses and net of taxes paid or payable), divided by the number of then outstanding Public Shares, which redemption will completely extinguish Public Shareholders’ rights as shareholders (including the right to receive further liquidation distributions, if any) and (iii) as promptly as reasonably possible following such redemption, subject to the approval of the remaining shareholders and the Company’s board of directors, liquidate and dissolve, subject in the case of clauses (ii) and (iii), to the Company’s obligations under Cayman Islands law to provide for claims of creditors and in all cases subject to the other requirements of applicable law. The Company’s Amended and Restated Memorandum and Articles of Association will provide that, if the Company winds up for any other reason prior to the consummation of the initial Business Combination, the Company will follow the foregoing procedures with respect to the liquidation of the Trust Account as promptly as reasonably possible but not more than 10 business days thereafter, subject to applicable Cayman Islands law. In connection with the redemption of 100 % of the Company’s outstanding Public Shares for a portion of the funds held in the Trust Account, each holder will receive a full pro rata portion of the amount then in the Trust Account, plus any pro rata interest earned on the funds held in the Trust Account and not previously released to the Company to pay the Company’s taxes payable (less taxes payable and up to $ 100,000 of interest to pay dissolution expenses). The Initial Shareholders have agreed to waive their liquidation rights with respect to the Founder Shares if the Company fails to complete a Business Combination within the Combination Period. However, if the Initial Shareholders should acquire Public Shares in or after the Initial Public Offering, they will be entitled to liquidating distributions from the Trust Account with respect to such Public Shares if the Company fails to complete a Business Combination within the Combination Period. The underwriters have agreed to waive their rights to their deferred underwriting commission (see Note 8) held in the Trust Account in the event the Company does not complete a Business Combination within the Combination Period and, in such event, such amounts will be included with the funds held in the Trust Account that will be available to fund the redemption of the Company’s Public Shares. In the event of such distribution, it is possible that the per share value of the residual assets remaining available for distribution (including Trust Account assets) will be only $ 10.00 per share initially held in the Trust Account. In order to protect the amounts held in the Trust Account, the Sponsor has agreed that it will be liable to the Company if and to the extent any claims by a third party for services rendered or products sold to the Company, or a prospective target business with which the Company has entered into a written letter of intent, confidentiality or other similar agreement or business combination agreement, reduce the amount of funds in the Trust Account to below the lesser of (i) $ 10.00 per public share and (ii) the actual amount per public share held in the trust account as of the date of the liquidation of the Trust Account, if less than $ 10.00 per share due to reductions in the value of the trust assets, less taxes payable, provided that such liability will not apply to any claims by a third party or prospective target business who executed a waiver of any and all rights to the monies held in the Trust Account (whether or not such waiver is enforceable) nor will it apply to any claims under the Company’s indemnity of the underwriters of the Initial Public Offering against certain liabilities, including liabilities under the Securities Act of 1933, as amended (the “Securities Act”). In the event that an executed waiver is deemed to be unenforceable against a third party, our Sponsor will not be responsible to the extent of any liability for such third-party claims. The Company will seek to reduce the possibility that our Sponsor will have to indemnify the Trust Account due to claims of creditors by endeavoring to have vendors, service providers (except the Company’s independent registered public accounting firm), prospective target businesses or other entities with which the Company does business, execute agreements with the Company waiving any right, title, interest or claim of any kind in or to monies held in the Trust Account. Consummated Business Combination On February 4, 2021, the Company domesticated into a Delaware corporation and consummated the acquisition of certain equity interests of E2open Holdings, LLC (“E2open”) as a result of a series of mergers pursuant to a Business Combination Agreement, dated as of October 14, 2020. See the Form 8-K, filed with the SEC on February 10, 2021 for additional information. Liquidity As of December 31, 2020, the Company had approximately $ 455,000 in its operating bank account and a working capital deficit of approximately $ 2.7 million. The Company’s liquidity needs to date have been satisfied through receipt of a $ 25,000 capital contribution from the Sponsor in exchange for the issuance of the Founder Shares to the Sponsor, the loans from the Sponsor of approximately $ 125,000 to the Company under the Note (see Note 6) to cover for offering costs in connection with the Initial Public Offering, and the proceeds from the consummation of the Private Placement not held in the Trust Account. The Company repaid the Note on May 29, 2020. In addition, in order to finance transaction costs in connection with a Business Combination, the Sponsor or an affiliate of the Sponsor, or certain of the Company’s officers and directors may, but are not obligated to, provide the Company Working Capital Loans (see Note 6). As of December 31, 2020, there were no amounts outstanding under any Working Capital Loan. Upon the closing of the Initial Public Offering and the Private Placement, $ 414.0 million of the net proceeds of the Initial Public Offering and certain of the proceeds of the Private Placement were placed in the Trust Account and invested in money market funds meeting certain conditions under Rule 2a-7 promulgated under the Investment Company Act which invest only in direct U.S. government treasury obligations, as determined by the Company, until the earlier of: (i) the completion of a Business Combination and (ii) the distribution of the Trust Account as described below. The investments in money market funds held in Trust Account are generally convertible to cash within the Trust Account on a same-day basis. Management continues to evaluate the impact of the COVID-19 pandemic on the industry and has concluded that while it is reasonably possible that the virus could have a negative effect on the Company’s financial position and/or its results of its operations, the specific impact is not readily determinable as of the date of these financial statements. The financial statements do not include any adjustments that might result from the outcome of this uncertainty. Basis of Presentation The accompanying financial statements are presented in U.S. dollars in conformity with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and pursuant to the rules and regulations of the SEC. Emerging Growth Company The Company is an “emerging growth company,” as defined in Section 2(a) of the Securities Act, as modified by the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”), and it may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies including, but not limited to, not being required to comply with the independent registered public accounting firm attestation requirements of Section 404 of the Sarbanes-Oxley Act, reduced disclosure obligations regarding executive compensation in its periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and shareholder approval of any golden parachute payments not previously approved. Further, Section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that an emerging growth company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but any such an election to opt out is irrevocable. The Company has elected not to opt out of such extended transition period, which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison of the Company’s financial statements with another public company that is neither an emerging growth company nor an emerging growth company that has opted out of using the extended transition period difficult or impossible because of the potential differences in accounting standards used.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Dec. 31, 2020
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2 — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Use of Estimates The preparation of these financial statements in conformity with U.S. GAAP requires the Company’s management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements. Making estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances that existed at the date of the financial statements, which management considered in formulating its estimate, could change in the near term due to one or more future confirming events. Accordingly, the actual results could differ significantly from those estimates. Concentration of credit risk Financial instruments that potentially subject the Company to concentration of credit risk consist of a cash account in a financial institution which, at times may exceed the Federal depository insurance coverage of $ 250,000 , and investments held in Trust Account. At December 31, 2020, the Company had not experienced losses on these accounts and management believes the Company is not exposed to significant risks on such account. At December 31, 2020, the Company’s investments held in Trust Account consists entirely of money market funds which invest only in direct U.S. government treasury obligations. Cash and cash equivalents The Company considers all short-term investments held within its operating account, with an original maturity of three months or less when purchased, to be cash equivalents. The Company had approximately $ 414.0 million in cash equivalents held in the Trust Account as of December 31, 2020. Investments in money market funds held in trust account Upon the closing of the Initial Public Offering and the Private Placement, the Company was required to place net proceeds of the Initial Public Offering and certain of the proceeds of the Private Placement in a Trust Account, which may be invested in U.S. government securities, within the meaning set forth in Section 2(a)(16) of the Investment Company Act, with a maturity of 185 days or less, or in money market funds meeting certain conditions under Rule 2a-7 promulgated under the Investment Company Act which invest only in direct U.S. government treasury obligations, as determined by management of the Company, until the earlier of: (i) the completion of a Business Combination and (ii) the distribution of the Trust Account. Investments held in Trust Account are classified as trading securities, which are presented on the balance sheet at fair value at the end of each reporting period. Gains and losses resulting from the change in fair value of trading securities is included in investment income on Trust Account in the accompanying statement of operations. The estimated fair values of investments held in Trust Account are determined using available market information, Other than for investments in open-ended money market funds with published daily net asset values (“NAV”), in which case the Company uses NAV as a practical expedient to fair value. The NAV on these investments is typically held constant at $ 1.00 per unit. Fair Value of Financial instruments The fair value of the Company’s assets and liabilities, which qualify as financial instruments under the FASB ASC 820, “Fair Value Measurements,” approximates the carrying amounts represented in the accompanying balance sheet. Fair Value Measurements Fair value is defined as the price that would be received for sale of an asset or paid for transfer of a liability, in an orderly transaction between market participants at the measurement date. U.S. GAAP establishes a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). These tiers include: • Level 1, defined as observable inputs such as quoted prices (unadjusted) for identical instruments in active markets; • Level 2, defined as inputs other than quoted prices in active markets that are either directly or indirectly observable such as quoted prices for similar instruments in active markets or quoted prices for identical or similar instruments in markets that are not active; and • Level 3, defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions, such as valuations derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable. In some circumstances, the inputs used to measure fair value might be categorized within different levels of the fair value hierarchy. In those instances, the fair value measurement is categorized in its entirety in the fair value hierarchy based on the lowest level input that is significant to the fair value measurement. The Company’s public warrant liability is valued using a binomial lattice pricing model. The Company’s Private Placement Warrants are valued using a binomial lattice pricing model when the warrants are subject to the make-whole table, or otherwise are valued using a Black-Scholes pricing model. The company’s Forward Purchase Agreement is valued utilizing observable market prices for public shares and warrants, relative to the present value of contractual cash proceeds, each adjusted for the probability of executing a successful business combination. Offering costs associated with the initial public offering Offering costs consisted of legal, accounting, underwriting fees and other costs incurred through the balance sheet date that are directly related to the Initial Public Offering. Offering costs are allocated to the separable financial instruments issued in the Initial Public Offering based on a relative fair value basis, compared to total proceeds received. Offering costs associated with derivative liabilities are expensed as incurred, presented as nonoperating expenses in the statement of operations. Offering costs associated with the issuance of Public Shares were charged against the carrying value of the Public Shares subject to possible redemption upon the completion of the Initial Public Offering. Of the total offering costs of the Initial Public Offering, approximately $ 1.4 million is included in financing cost-derivative liabilities in the statement of operations and $ 23.1 million is included in stockholders’ deficit. Derivative Liabilities The Company has public and private placement warrants as well as warrants available under the Forward Purchase Agreement. We classify as equity any equity-linked contracts that (i) require physical settlement or net-share settlement or (ii) give us a choice of net-cash settlement or settlement in our own shares (physical settlement or net-share settlement). We classify as assets or liabilities any equity-linked contracts that (i) require net-cash settlement (including a requirement to net-cash settle the contract if an event occurs and if that event is outside our control) or (ii) give the counterparty a choice of net-cash settlement or settlement in shares (physical settlement or net-share settlement). For equity-linked contracts that are classified as liabilities, we record the fair value of the equity-linked contract at each balance sheet date and record change in the statements of operations as a (gain) loss on change in fair value of derivative liabilities. The Company’s public warrant liability is valued using a binomial lattice pricing model. The Company’s Private Placement Warrants are valued using a binomial lattice pricing model when the warrants are subject to the make-whole table, or otherwise are valued using a Black-Scholes pricing model. The company’s Forward Purchase Agreement is valued utilizing observable market prices for public shares and warrants, relative to the present value of contractual cash proceeds, each adjusted for the probability of executing a successful business combination. The valuation methodologies for the warrants and forward purchase agreement included in Derivative Liabilities include certain significant unobservable inputs, resulting in such valuations to be classified as Level 3 in the fair value measurement hierarchy. The methodologies include a probability of a successful business combination, which was determined to be 95 % as of December 31, 2020. The methodologies also include an expected merger date, which was set as February 4, 2021, which was also the actual date of the business combination closing transaction. The warrant valuation models also include expected volatility, which differ between public and private placement warrants and can vary further depending on where the Company stands in identifying a business combination target. For public warrants and when such warrants have observed pricing in the public markets, we backsolved for the volatility input to our pricing model such that the resulting value equals the observed price. For public warrants and when such warrants are not yet trading and we do not have observed pricing in public markets, we assume a volatility based on the median volatility of the Russell 3000 Index constituents. The volatility of the private placement warrants vary depending on the specific characteristics of the public and private placement warrants. In cases when the public warrants are not yet trading and we do not have observed pricing in public markets, we assume a volatility based on median volatility of the Russell 3000 Index constituents. Prior to the announcement of a merger and in cases where the public warrants have observed pricing in the public markets, we backsolved for the volatility input to our pricing model such that the resulting value equals the observed price. Prior to the announcement of a merger and in cases where the public warrants are subject to the make-whole table, we then assume a volatility based on the median volatility of the Russell 3000 constituents since the make whole table caps the volatility of the public warrants and cannot be used for the private placement warrants. Prior to the announcement of a merger and in cases where the public warrants only have the redemption feature, then we assume a volatility based on the implied volatility of the public warrants and the median volatility of the Russell 3000 constituents. After the announcement of a proposed business combination and in cases where the public warrants are subject to the make-whole table, then we assume a volatility based on the volatility of the target company's peer group. After the announcement of a proposed business combination and in cases where the public warrants only have the redemption feature, then we assume a volatility based on the implied volatility of the public warrants and the volatility of the target company's peer group, which includes American Software, Inc. (NasdaqGS: AMSW.A), Generix SA (ENXTPA: GENX), Manhattan Associates, Inc. (NasdaqGS: MANH), SPS Commerce, Inc. (NasdaqGS: SPSC), Park City Group, Inc. (NasdaqCM: PCYG), GTY Technology Holdings Inc. (NasdaqCM: GTYH), TrackX Holdings Inc. (TSXV: TKX), Tecsys Inc. (TSX: TCS), and The Descartes Systems Group Inc (TSX: DSG). Class A ordinary shares subject to possible redemption The Company accounts for its Class A ordinary shares subject to possible redemption in accordance with the guidance in ASC Topic 480 “Distinguishing Liabilities from Equity.” Class A ordinary shares subject to mandatory redemption (if any) are classified as liability instruments and are measured at fair value. Conditionally redeemable Class A ordinary shares (including Class A ordinary shares that feature redemption rights that are either within the control of the holder or subject to redemption upon the occurrence of uncertain events not solely within the Company’s control) are classified as temporary equity. At all other times, Class A ordinary shares are classified as shareholders’ equity. The Company’s Class A ordinary shares feature certain redemption rights that are considered to be outside of the Company’s control and subject to the occurrence of uncertain future events. Accordingly, at December 31, 2020, 41,400,000 Class A ordinary shares outstanding, all of which were subject to possible redemption, are presented as temporary equity outside of the shareholders’ deficit section of the Company’s balance sheet. Immediately upon the closing of the Initial Public Offering, the Company recognized the accretion from initial book value to redemption amount. The change in the carrying value of Class A ordinary shares subject to possible redemption resulted in charges against additional paid-in capital and accumulated deficit. The Company recognizes changes in redemption value immediately as they occur and adjusts the carrying value of redeemable common stock to equal the redemption value at the end of each reporting period. Increases or decreases in the carrying amount of redeemable common stock are affected by charges against additional paid-in capital and accumulated deficit. The Company is authorized to issue 500,000,000 Class A ordinary shares with a par value of $ 0.0001 per share. Holders of the Company’s Class A ordinary shares are entitled to one vote for each share. The Class A ordinary shares issued in the Initial Public Offering were recognized in Class A ordinary shares subject to possible redemption and recorded outside of permanent equity as follows: Gross proceeds $ 414,000,000 Less: Offering costs allocated Class A ordinary shares subject to possible redemption ( 23,098,147 ) Proceeds allocated to warrants at issuance ( 22,833,000 ) Plus: Accretion on Class A ordinary shares subject to possible redemption amount 45,931,147 Class A ordinary shares subject to possible redemption $ 414,000,000 Net loss per ordinary share The Company has two classes of shares, Class A ordinary shares and Class B ordinary shares. Income and losses are shares pro rata between the two classes of shares. Net income (loss) per ordinary share is computed by dividing net loss by the weighted-average number of ordinary shares outstanding during the periods. The Company has not considered the effect of the warrants underlying the Units sold in the Initial Public Offering (including the consummation of the Over-allotment) and private placement warrants underlying the Private Placement Units to purchase an aggregate of 24,080,000 Class A ordinary shares in the calculation of diluted income per share, because their inclusion would be anti-dilutive under the treasury stock method. As a result, diluted net income (loss) per share is the same as basic net income (loss) per share for the periods presented. Accretion associated with the Class A ordinary shares subject to possible redemption is excluded from earnings per share as the redemption value approximates fair value. For the Period From January 14, 2020 (Inception) Through December 31, 2020 Class A Class B Basic and diluted net loss per ordinary share: Numerator: Allocation of net loss $ ( 48,961,671 ) $ ( 22,310,221 ) Denominator: Basis and diluted weighted average ordinary shares outstanding 29,334,857 13,366,929 Basic and diluted net loss per ordinary share $ ( 1.67 ) $ ( 1.67 ) Income taxes ASC Topic 740 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more-likely-than-not to be sustained upon examination by taxing authorities. The Company’s management determined that the Cayman Islands is the Company’s only major tax jurisdiction. The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. There were no unrecognized tax benefits and no amounts accrued for interest and penalties as of December 31, 2020. The Company is currently not aware of any issues under review that could result in significant payments, accruals or material deviation from its position. There is currently no taxation imposed on income by the Government of the Cayman Islands. In accordance with Cayman federal income tax regulations, income taxes are not levied on the Company. Consequently, income taxes are not reflected in the Company’s financial statements. The Company’s management does not expect that the total amount of unrecognized tax benefits will materially change over the next twelve months. Recent accounting pronouncements Management does not believe that any recently issued, but not yet effective, accounting pronouncements, if currently adopted, would have a material effect on the Company’s financial statements.

RESTATEMENT

RESTATEMENT	12 Months Ended
	Dec. 31, 2020
RESTATEMENT	NOTE 3 — RESTATEMENT The Company concluded it should restate its previously issued financial statements by amending its Annual Report on Form 10-K, filed with the SEC on May 5, 2021, to classify all outstanding Class A ordinary shares subject to possible redemption in temporary equity. In accordance with ASC 480 10-S99, redemption provisions not solely within the control of the Company require shares subject to redemption to be classified outside of permanent equity. The Company had previously classified a portion of its Class A ordinary shares in permanent equity, or total shareholders’ equity. Although the Company did not specify a maximum redemption threshold, its charter provided that the Company would not redeem its public shares in an amount that would cause its net tangible assets to be less than $ 5,000,001 . Effective with these financial statements, the Company clarified that the definition of net tangible assets includes both permanent equity and redeemable equity. Also, in connection with the change in presentation for the Class A ordinary shares subject to possible redemption, the Company revised its earnings per share calculation to allocate income and losses pro rata between the two classes of shares. This presentation contemplates a Business Combination as the most likely outcome, in which case, both classes of shares share pro rata in the income and losses of the Company. As a result, the Company restated its previously filed financial statements to present all redeemable Class A ordinary shares as temporary equity and to recognize a remeasurement adjustment from the initial book value to redemption value at the time of its initial public offering ("IPO"). The Company’s previously filed financial statements that contained the error were initially reported in the Company’s Form 10-Q for the quarterly period ended June 30, 2020, the Company’s Form 10-Q for the quarterly period ended September 30, 2020 and the Company's Annual Report on 10-K for the annual period ended December 31, 2020 (collectively, the “Affected Periods”). These financial statements restate the Company’s previously issued audited and unaudited financial statements covering the periods through December 31, 2020. The restated financial statements are indicated as “Restated” in the financial statements and accompanying notes, as applicable. The Company is presenting below a reconciliation from the prior periods, as previously reported, to the restated values. The values as previously reported were derived from CCNB1's 2020 Form 10-K which presented the audited financial statements for the period from January 14, 2020 (inception) through December 31, 2020. BALANCE SHEET December 31, 2020 As Previously Reported Restatement Impacts As Restated Assets Current assets: Cash and cash equivalents $ 455,318 $ — $ 455,318 Prepaid expenses 302,315 — 302,315 Total current assets 757,633 — 757,633 Investments held in Trust Account 414,049,527 — 414,049,527 Total Assets $ 414,807,160 $ — $ 414,807,160 Liabilities and Shareholders' Equity Current liabilities: Accrued expenses $ 2,147,682 $ — $ 2,147,682 Accounts payable 1,260,831 — 1,260,831 Due to related party 24,399 — 24,399 Total current liabilities 3,432,912 — 3,432,912 Deferred legal fees 947,087 — 947,087 Deferred underwriting commissions 14,490,000 — 14,490,000 Derivative liabilities 99,115,200 — 99,115,200 Total liabilities $ 117,985,199 $ — $ 117,985,199 Class A ordinary shares, subject to possible redemption 291,821,955 122,178,045 414,000,000 Shareholders' Deficit Class A ordinary shares, not subject to possible redemption 1,222 ( 1,222 ) — Class B ordinary shares 1,535 1,535 Additional paid-in capital 76,269,141 ( 76,269,141 ) — Accumulated deficit ( 71,271,892 ) ( 45,907,682 ) ( 117,179,574 ) Total shareholders' deficit 5,000,006 ( 122,178,045 ) ( 117,178,039 ) Total Liabilities and Shareholders' Deficit $ 414,807,160 $ — $ 414,807,160 STATEMENTS OF OPERATIONS For the period from January 14, 2020 through December 31, 2020 There were no restatement corrections that impacted the statement of operations except for the basic and diluted weighted average shares outstanding and basic and diluted net loss per share for the Class A ordinary shares and Class B ordinary shares. Those restatements are presented below. As Previously Reported Restatement Impacts As Restated Net loss $ ( 71,271,892 ) $ — $ ( 71,271,892 ) Weighted average shares outstanding of Class A 41,000,000 ( 11,665,143 ) 29,334,857 Basic and diluted net income per share, Class A $ 0.00 $ ( 1.67 ) $ ( 1.67 ) Weighted average shares outstanding of Class B 15,350,000 ( 1,983,071 ) 13,366,929 Basic and diluted net loss per share, Class B $ ( 4.65 ) $ 2.98 $ ( 1.67 ) STATEMENTS OF CHANGES IN SHAREHOLDERS’ EQUITY For the period from January 14, 2020 through December 31, 2020 As Previously Reported Ordinary Shares Additional Total Class A Class B Paid-in Accumulated Shareholders' Shares Amount Shares Amount Capital Deficit Equity Balance - January 14, 2020 — $ — — $ — $ — $ — $ — Issuance of Class B ordinary — — 15,350,000 1,535 23,465 — 25,000 Sale of units in initial public 41,400,000 4,140 — — 413,995,860 — 414,000,000 Offering costs — — — — ( 23,098,147 ) — ( 23,098,147 ) Initial recognition of forward — — — — 351,000 — 351,000 Initial recognition of — — — — ( 23,184,000 ) — ( 23,184,000 ) Shares subject to possible ( 29,182,196 ) ( 2,918 ) — — ( 291,819,037 ) — ( 291,821,955 ) Net loss — — — — — ( 71,271,892 ) ( 71,271,892 ) Balance - December 31, 12,217,804 $ 1,222 15,350,000 $ 1,535 $ 76,269,141 $ ( 71,271,892 ) $ 5,000,006 Restatement Impacts Ordinary Shares Additional Total Class A Class B Paid-in Accumulated Shareholders' Shares Amount Shares Amount Capital Deficit Deficit Balance - January 14, 2020 — $ — — $ — $ — $ — $ — Issuance of Class B ordinary — — — — — — — Sale of units in initial public ( 41,400,000 ) ( 4,140 ) — — ( 413,995,860 ) — ( 414,000,000 ) Offering costs — — — — 23,098,147 — 23,098,147 Initial recognition of forward — — — — ( 351,000 ) — ( 351,000 ) Initial recognition of — — — — 23,184,000 — 23,184,000 Shares subject to possible 29,182,196 2,918 — — 291,819,037 — 291,821,955 Accretion on Class A — — — — ( 23,465 ) ( 45,907,682 ) ( 45,931,147 ) Net loss — — — — — — — Balance - December 31, ( 12,217,804 ) $ ( 1,222 ) — $ — $ ( 76,269,141 ) $ ( 45,907,682 ) $ ( 122,178,045 ) As Restated Ordinary Shares Additional Total Class A Class B Paid-in Accumulated Shareholders' Shares Amount Shares Amount Capital Deficit Deficit Balance - January 14, 2020 — $ — — $ — $ — $ — $ — Issuance of Class B ordinary — — 15,350,000 1,535 23,465 — 25,000 Sale of units in initial public — — — — — — — Offering costs — — — — — — — Initial recognition of forward — — — — — — — Initial recognition of — — — — — — — Shares subject to possible — — — — — — — Accretion on Class A — — — — ( 23,465 ) ( 45,907,682 ) ( 45,931,147 ) Net loss — — — — — ( 71,271,892 ) ( 71,271,892 ) Balance - December 31, — $ — 15,350,000 $ 1,535 $ — $ ( 117,179,574 ) $ ( 117,178,039 ) STATEMENT OF CASH FLOWS The restatement corrections did not impact operating activities, investing activities, financing activities and cash and cash equivalents on the Statements of Cash Flows. However, the supplemental disclosure of noncash investing and financing activities was impacted. The initial value of ordinary shares subject to possible redemption and change in value of ordinary shares subject to possible redemption were removed from the Statements of Cash Flows. The table below indicates the amounts that were removed. Supplemental disclosure of noncash investing and financing December 31, Initial value of ordinary shares subject to possible redemption $ 352,141,880 Change in value of ordinary shares subject to possible ( 60,319,925 ) See Note 11 for further discussion.

INITIAL PUBLIC OFFERING

INITIAL PUBLIC OFFERING	12 Months Ended
	Dec. 31, 2020
INITIAL PUBLIC OFFERING	NOTE 4 — INITIAL PUBLIC OFFERING On April 28, 2020, the Company sold 41,400,000 Units, including 5,400,000 Over-Allotment Units, at $ 10.00 per Unit, generating gross proceeds of $ 414.0 million, and incurring offering costs of approximately $ 24.5 million, inclusive of approximately $ 14.5 million in deferred underwriting commissions and approximately $ 0.9 million in deferred legal fees. Each Unit consists of one Class A ordinary share and one-third of one redeemable warrant (“Public Warrant”). Each whole Public Warrant will entitle the holder to purchase one Class A ordinary share at an exercise price of $ 11.50 per share, subject to adjustment (see Note 10).

PRIVATE PLACEMENT

PRIVATE PLACEMENT	12 Months Ended
	Dec. 31, 2020
PRIVATE PLACEMENT	NOTE 5 — PRIVATE PLACEMENT Simultaneously with the closing of the Initial Public Offering, the Company consummated the Private Placement of 10,280,000 Private Placement Warrants at a price of $ 1.00 per Private Placement Warrant in a private placement to the Sponsor, generating gross proceeds of approximately $ 10.3 million. Each Private Placement Warrant is exercisable to purchase one Class A ordinary share at $ 11.50 per share. Certain proceeds of the proceeds from the Private Placement Warrants were added to the proceeds from the Initial Public Offering held in the Trust Account. If the Company does not complete a Business Combination within the Combination Period, the Private Placement Warrants will expire worthless.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Dec. 31, 2020
RELATED PARTY TRANSACTIONS	NOTE 6 — RELATED PARTY TRANSACTIONS Founder shares On January 16, 2020, the Company issued 2,875,000 Class B ordinary shares to the Sponsor (the “Founder Shares”) in exchange for a payment of $ 25,000 for offering costs made by the Sponsor on behalf of the Company. On March 6, 2020, the Company effected a share capitalization resulting in the Sponsor holding an aggregate of 13,625,000 founder shares. On March 6, 2020, the Sponsor transferred 50,000 Founder Shares to each of Keith W. Abell and Eva F. Huston, the Company’s independent director nominees. On April 23, 2020, the Company effected a share capitalization resulting in an aggregate of 15,350,000 Founder Shares issued and outstanding. The Sponsor currently owns an aggregate of 15,250,000 Class B ordinary shares and the independent directors, collectively, currently own an aggregate of 100,000 Class B ordinary shares. All shares and the associated amounts have been retroactively restated to reflect the aforementioned share capitalization. On April 24, 2020, the underwriters exercised their 15% over-allotment option in full; thus, the Founder Shares were no longer subject to forfeiture. The Initial Shareholders have agreed not to transfer, assign or sell any of their Founder Shares until the earlier to occur of: (i) one year after the completion of the initial Business Combination or (ii) the date on which the Company completes a liquidation, merger, share exchange or other similar transaction after the initial Business Combination that results in all of the shareholders having the right to exchange their Class A ordinary shares for cash, securities or other property. Any permitted transferees will be subject to the same restrictions and other agreements of the Initial Shareholders with respect to any Founder Shares. Notwithstanding the foregoing, if the closing price of the Class A ordinary shares equals or exceeds $ 12.00 per share (as adjusted for share splits, share capitalizations, reorganizations, recapitalizations and the like) for any 20 trading days within any 30 -trading day period commencing at least 150 days after the initial Business Combination, the Founder Shares will be released from the lock-up. Due to related party During the period from January 14, 2020 (inception) through December 31, 2020, the Sponsor paid approximately $ 24,000 of expenses on behalf of the Company. The amount is classified as a payable in current liabilities as of December 31, 2020 within the accompanying balance sheet. Related party loans On January 16, 2020, the Sponsor agreed to loan the Company up to $ 300,000 to be used for the payment of costs related to the Initial Public Offering pursuant to a promissory note (the “Note”). The Note is non-interest bearing, unsecured and due upon the closing of the Initial Public Offering. The Company borrowed approximately $ 125,000 under the Note. On May 29, 2020, the Company repaid the Note to the Sponsor in full. In addition, in order to finance transaction costs in connection with a Business Combination, the Sponsor or an affiliate of the Sponsor, or certain of the Company’s officers and directors may, but are not obligated to, loan the Company funds as may be required (“Working Capital Loans”). If the Company completes a Business Combination, the Company would repay the Working Capital Loans out of the proceeds of the Trust Account released to the Company. Otherwise, the Working Capital Loans would be repaid only out of funds held outside the Trust Account. In the event that a Business Combination does not close, the Company may use a portion of proceeds held outside the Trust Account to repay the Working Capital Loans but no proceeds held in the Trust Account would be used to repay the Working Capital Loans. Except for the foregoing, the terms of such Working Capital Loans, if any, have not been determined and no written agreements exist with respect to such loans. The Working Capital Loans would either be repaid upon consummation of a Business Combination, without interest, or, at the lender’s discretion, up to $ 2.5 million of such Working Capital Loans may be convertible into warrants of the post Business Combination entity at a price of $ 1.00 per warrant. The warrants would be identical to the Private Placement Warrants. The Company had no borrowings under the Working Capital Loans as of December 31, 2020. Forward purchase agreement In connection with the consummation of the Initial Public Offering, the Company entered into a forward purchase agreement (the “Forward Purchase Agreement”) with Neuberger Berman Opportunistic Capital Solutions Master Fund LP (“NBOKS”), a member of the Sponsor, which provides for the purchase of up to $ 200,000,000 of units, with each unit consisting of one Class A ordinary share (the “Forward Purchase Shares”) and one-fourth of one warrant to purchase one Class A ordinary share at $ 11.50 per share (the “Forward Purchase Warrants”), for a purchase price of $ 10.00 per unit, in a private placement to occur concurrently with the closing of the initial Business Combination. The Forward Purchase Agreement allows NBOKS to be excused from its purchase obligation in connection with a specific business combination if NBOKS does not have sufficient committed capital allocated to the Forward Purchase Agreement to fulfill its funding obligations under such Forward Purchase Agreement in respect of such business combination. Prior to an initial Business Combination, NBOKS intends to raise additional committed capital such that the condition described in the preceding sentence is met, but there can be no assurance that additional capital will be available. The obligations under the Forward Purchase Agreement do not depend on whether any Class A ordinary shares are redeemed by the public shareholders. The Forward Purchase Shares and Forward Purchase Warrants will be issued only in connection with the closing of the initial Business Combination. The proceeds from the sale of Forward Purchase Shares may be used as part of the consideration to the sellers in the initial Business Combination, expenses in connection with the initial Business Combination or for working capital in the post-transaction company.

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	12 Months Ended
	Dec. 31, 2020
FAIR VALUE MEASUREMENTS	NOTE 7 — FAIR VALUE MEASUREMENT As of December 31, 2020, the carrying values of cash, accounts payable, warrants, accrued expenses and amounts due to a related party approximate their fair values due to the short-term nature of the instruments. The Company’s investments in money market funds held in Trust Account are valued using NAV as a practical expedient for fair value under ASU 2015-07, Fair Value Measurement (Topic 820): Disclosures for Investments in Certain Entities That Calculate Net Asset Value per Share (or Its Equivalent) , and are therefore excluded from the levels of the fair value hierarchy. The Company’s derivative assets and liabilities are measured at fair value on a recurring basis using significant unobservable inputs (Level 3). A reconciliation of the beginning and ending balances of the derivative assets and liabilities is summarized below: Asset Liabilities Beginning of period $ — $ — Acquisition date fair value of warrants: Public warrants issued in the initial public offering — 23,184,000 Private placement warrants issued in connection with the initial public — 10,280,000 Forward Purchase Agreement asset/liability 351,000 — Total acquisition date fair value of derivate liabilities 351,000 33,464,000 Change in fair value of warrant liabilities — 37,927,200 Change in fair value of forward purchase agreement ( 351,000 ) 27,724,000 End of period $ — $ 99,115,200 The Company’s public warrant liability is valued using a binomial lattice pricing model. The Company’s Private Placement Warrants are valued using a binomial lattice pricing model when the warrants are subject to the make-whole table, or otherwise are valued using a Black-Scholes pricing model. The company’s Forward Purchase Agreement is valued utilizing observable market prices for public shares and warrants, relative to the present value of contractual cash proceeds, each adjusted for the probability of executing a successful business combination.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Dec. 31, 2020
COMMITMENTS AND CONTINGENCIES	NOTE 8 — COMMITMENTS AND CONTINGENCIES Registration and shareholder rights The holders of the Founder Shares, Private Placement Warrants and warrants that may be issued upon conversion of Working Capital Loans (and any Class A ordinary shares issuable upon the exercise of the Private Placement Warrants and warrants that may be issued upon conversion of Working Capital Loans) will be entitled to registration rights pursuant to a registration and shareholder rights agreement. The holders of these securities are entitled to make up to three demands, excluding short form demands, that the Company register such securities. In addition, the holders have certain “piggy-back” registration rights with respect to registration statements filed subsequent to the completion of the initial Business Combination. However, the registration and shareholder rights agreement provides that the Company will not permit any registration statement filed under the Securities Act to become effective until termination of the applicable lock-up period. The Company will bear the expenses incurred in connection with the filing of any such registration statements. Pursuant to the Forward Purchase Agreement, the Company has agreed to use its reasonable best efforts (i) to file within 30 days after the closing of a Business Combination a registration statement with the SEC for a secondary offering of the Forward Purchase Shares and the Forward Purchase Warrants (and underlying Class A ordinary shares), (ii) to cause such registration statement to be declared effective promptly thereafter but in no event later than sixty ( 60 ) days after the initial filing, (iii) to maintain the effectiveness of such registration statement until the earliest of (A) the date on which NBOKS or its assignees cease to hold the securities covered thereby and (B) the date all of the securities covered thereby can be sold publicly without restriction or limitation under Rule 144 under the Securities Act and (iv) after such registration statement is declared effective, cause us to conduct firm commitment underwritten offerings, subject to certain limitations. In addition, the Forward Purchase Agreement provides that these holders will have certain “piggy-back” registration rights to include their securities in other registration statements filed by the Company. Underwriting agreement The Company granted the underwriters a 45-day option from the date of the final prospectus to purchase up to 5,400,000 additional Units at the Initial Public Offering price less the underwriting discounts and commissions. On April 24, 2020, the underwriters fully exercised their over-allotment option. The underwriters were entitled to an underwriting discount of $ 0.20 per unit, or approximately $ 8.3 million, paid upon the closing of the Initial Public Offering. In addition, the underwriters will be entitled to a deferred underwriting commission of $ 0.35 per unit, or approximately $ 14.5 million. The deferred fee will become payable to the underwriters from the amounts held in the Trust Account solely in the event that the Company completes a Business Combination, subject to the terms of the underwriting agreement. Deferred legal fees The Company obtained legal advisory services from two legal counsel firms in connection with the Initial Public Offering and agreed to pay their fees upon the consummation of the initial Business Combination. As of December 31, 2020, the Company recorded approximately $ 0.9 million in deferred legal fees in connection with such agreements in the accompanying balance sheet.

SHAREHOLDERS' DEFICIT

SHAREHOLDERS' DEFICIT	12 Months Ended
	Dec. 31, 2020
SHAREHOLDERS' DEFICIT
SHAREHOLDERS' DEFICIT	NOTE 9 — SHAREHOLDERS’ DEFICIT Class A ordinary shares —  The Company is authorized to issue 500,000,000 Class A ordinary shares with a par value of $ 0.0001 per share. Holders of the Company’s Class A ordinary shares are entitled to one vote for each share. As of December 31, 2020, there were 41,400,000 Class A ordinary shares issued or outstanding, all of which are subject to possible redemption and have been classified as temporary equity. Class B ordinary shares —  The Company is authorized to issue 50,000,000 Class B ordinary shares with a par value of $ 0.0001 per share. On January 16, 2020, 2,875,000 Class B ordinary shares were issued and outstanding. On March 6, 2020, the Company effected a share capitalization resulting in an aggregate of 13,625,000 Class B ordinary shares issued and outstanding. On April 23, 2020, the Company effected a share capitalization resulting in an aggregate of 15,350,000 of Class B ordinary shares issued and outstanding. All shares and the associated amounts have been retroactively restated to reflect the aforementioned share capitalization in the accompanying financial statements. As of December 31, 2020, there were 15,350,000 Class B ordinary shares issued or outstanding. Holders of the Company’s Class B ordinary shares are entitled to one vote for each share. The Class B ordinary shares and will automatically convert into Class A ordinary shares on the first business day following the consummation of the initial Business Combination, or earlier at the option of the holder thereof, on a one-for-one basis. However, if additional Class A ordinary shares or any other equity-linked securities are issued or deemed issued in connection with the initial Business Combination, the number of Class A ordinary shares issuable upon conversion of all Founder Shares will equal, in the aggregate, 20 % of the sum of (i) the total number of ordinary shares outstanding upon completion of the Initial Public Offering plus (ii) the total number of Class A ordinary shares issued, or deemed issued or issuable upon conversion or exercise of any equity-linked securities or rights issued or deemed issued, by the Company in connection with or in relation to the consummation of the initial Business Combination, excluding any Class A ordinary shares or equity-linked securities exercisable for or convertible into Class A ordinary shares issued, or to be issued, to any seller in the initial Business Combination and any Private Placement Warrants issued to the Sponsor upon conversion of Working Capital Loans, provided that such conversion of Class B ordinary shares will never occur on a less than one -for-one basis. Any conversion of Class B ordinary shares described herein will take effect as a redemption of Class B ordinary shares and an issuance of Class A ordinary shares as a matter of Cayman Islands law. Preference shares —  The Company is authorized to issue 1,000,000 preference shares with a par value of $ 0.0001 per share. As of December 31, 2020, there were no preference shares issued or outstanding.

DERIVATIVE LIABILITIES

DERIVATIVE LIABILITIES	12 Months Ended
	Dec. 31, 2020
DERIVATIVE LIABILITIES	NOTE 10 — DERIVATIVE LIABILITIES Warrants —  Public Warrants may only be exercised for a whole number of shares. No fractional Public Warrants will be issued upon separation of the Units and only whole Public Warrants will trade. The Public Warrants will become exercisable on the later of (a) 30 days after the completion of a Business Combination or (b) 12 months from the closing of the Initial Public Offering; provided in each case that the Company has an effective registration statement under the Securities Act covering the Class A ordinary shares issuable upon exercise of the Public Warrants and a current prospectus relating to them is available and such shares are registered, qualified or exempt from registration under the securities, or blue sky, laws of the state of residence of the holder (or the Company permit holders to exercise their warrants on a cashless basis under certain circumstances). The Company has agreed that as soon as practicable, but in no event later than 20 business days after the closing of the initial Business Combination, the Company will use commercially reasonable efforts to file with the SEC and have an effective registration statement covering the Class A ordinary shares issuable upon exercise of the warrants and to maintain a current prospectus relating to those Class A ordinary shares until the warrants expire or are redeemed, as specified in the warrant agreement. If a registration statement covering the Class A ordinary shares issuable upon exercise of the warrants is not effective by the 60th day after the closing of the initial Business Combination, warrant holders may, until such time as there is an effective registration statement and during any period when the Company will have failed to maintain an effective registration statement, exercise warrants on a “cashless basis” in accordance with Section 3(a)(9) of the Securities Act or another exemption. Notwithstanding the above, if the Class A ordinary shares are at the time of any exercise of a warrant not listed on a national securities exchange such that they satisfy the definition of a “covered security” under Section 18(b)(1) of the Securities Act, the Company may, at its option, require holders of Public Warrants who exercise their warrants to do so on a “cashless basis” and, in the event the Company so elects, the Company will not be required to file or maintain in effect a registration statement, and in the event the Company does not so elect, it will use commercially reasonable efforts to register or qualify the shares under applicable blue sky laws to the extent an exemption is not available. The Public Warrants will expire five years after the completion of a Business Combination or earlier upon redemption or liquidation. The Private Placement Warrants are identical to the Public Warrants underlying the Units sold in the Initial Public Offering, except that the Private Placement Warrants and the Class A ordinary shares issuable upon exercise of the Private Placement Warrants will not be transferable, assignable or salable until 30 days after the completion of a Business Combination, subject to certain limited exceptions. Additionally, the Private Placement Warrants will be non-redeemable so long as they are held by the initial purchasers or such purchasers’ permitted transferees. If the Private Placement Warrants are held by someone other than the Initial Shareholders or their permitted transferees, the Private Placement Warrants will be redeemable by the Company and exercisable by such holders on the same basis as the Public Warrants. The Company may call the Public Warrants and the Forward Purchase Warrants for redemption: • in whole and not in part; • at a price of $ 0.01 per warrant; • upon a minimum of 30 days ’ prior written notice of redemption; and • if, and only if, the last reported sale price of the Class A ordinary shares equals or exceeds $ 18.00 per share (as adjusted for share splits, share capitalizations, reorganizations, recapitalizations and the like) for any 20 trading days within a 30 -trading day period ending on the third trading day prior to the date on which the Company sends the notice of redemption to the warrant holders. If the Company calls the Public Warrants for redemption as described above, management will have the option to require all holders that wish to exercise the Public Warrants to do so on a “cashless basis,” as described in the warrant agreement. Commencing 90 days after the Public Warrants become exercisable, the Company may redeem the outstanding Public Warrants and Forward Purchase Warrants: • in whole and not in part; • at $ 0.10 per warrant upon a minimum of 30 days ’ prior written notice of redemption provided that holders will be able to exercise their warrants on a cashless basis prior to redemption and receive that number of shares determined by reference to the agreed table, based on the redemption date and the “fair market value” of the Class A ordinary shares; • upon a minimum of 30 days ’ prior written notice of redemption; and • if, and only if, the last reported sale price of the Class A ordinary shares equals or exceeds $ 10.00 per share (as adjusted per share splits, share dividends, reorganizations, recapitalizations and the like) on the trading day prior to the date on which the Company sends the notice of redemption to the warrant holders. The “fair market value” of the Class A ordinary shares shall mean the average last reported sale price of the Class A ordinary shares for the 10 trading days ending on the third trading day prior to the date on which the notice of redemption is sent to the holders of warrants. The exercise price and number of Class A ordinary shares issuable upon exercise of the warrants may be adjusted in certain circumstances including in the event of a share capitalization, or recapitalization, reorganization, merger or consolidation. However, the warrants will not be adjusted for issuance of Class A ordinary shares at a price below its exercise price. If the Company is unable to complete a Business Combination within the Combination Period and the Company liquidates the funds held in the Trust Account, holders of warrants will not receive any of such funds with respect to their warrants, nor will they receive any distribution from the Company’s assets held outside of the Trust Account with the respect to such warrants. Accordingly, the warrants may expire worthless. Forward purchase agreement The Forward Purchase Agreement provides for the purchase of up to $ 200,000,000 of units, with each unit consisting of one Class A ordinary share (the “Forward Purchase Shares”) and one-fourth of one warrant to purchase one Class A ordinary share at $ 11.50 per share (the “Forward Purchase Warrants”), for a purchase price of $ 10.00 per unit, in a private placement to occur concurrently with the closing of the initial Business Combination. All of the Company’s outstanding warrants and the Forward Purchase Agreement are recognized as derivative liabilities in accordance with ASC 815-40, which require the warrants and Forward Purchase Agreement be initially recognized and subsequently measured at fair value, with changes in fair value recognized each reporting period in the statement of operations until the instruments are exercised.

QUARTERLY FINANCIAL DATA (UNAUD

QUARTERLY FINANCIAL DATA (UNAUDITED)	12 Months Ended
	Dec. 31, 2020
QUARTERLY FINANCIAL DATA (UNAUDITED)	NOTE 11 — QUARTERLY FINANCIAL DATA (UNAUDITED) In lieu of filing amended quarterly reports on Form 10-Q, the following tables represent the Company’s restated unaudited financial statements for each of the quarters during the period from January 14, 2020 (inception) through September 30, 2020. See Note 3 for additional information. The Company is presenting a reconciliation from the prior periods, as previously reported, to the restated values. The values as previously reported were derived from CCNB1's 2020 Form 10-K which presented restated interim period financial statements of 2020. BALANCE SHEETS As Restated (Unaudited) June 30, 2020 September 30, 2020 Assets Current assets: Cash and cash equivalents $ 1,643,079 $ 1,446,391 Prepaid expenses 465,063 366,791 Total current assets 2,108,142 1,813,182 Investments held in Trust Account 414,028,653 414,039,090 Total Assets $ 416,136,795 $ 415,852,272 Liabilities and Shareholders' Equity Current liabilities: Accrued expenses $ 217,145 $ 1,141,145 Accounts payable 872,438 775,431 Due to related party — 17,572 Total current liabilities 1,089,583 1,934,148 Deferred legal fees 947,087 947,087 Deferred underwriting commissions 14,490,000 14,490,000 Derivative liabilities 51,265,800 66,606,600 Total liabilities 67,792,470 83,977,835 Class A ordinary shares, subject to possible redemption 414,000,000 414,000,000 Shareholders' Equity Class A ordinary shares, not subject to possible redemption — — Class B ordinary shares 1,535 1,535 Additional paid-in capital — — Accumulated deficit ( 65,657,210 ) ( 82,127,098 ) Total shareholders' equity ( 65,655,675 ) ( 82,125,563 ) Total Liabilities and Shareholders' Equity $ 416,136,795 $ 415,852,272 STATEMENTS OF OPERATIONS As Restated (Unaudited) There were no restatement corrections that impacted the statement of operations except for the basic and diluted weighted average shares outstanding and basic and diluted net loss per share for the Class A ordinary shares and Class B ordinary shares. Those restatements are presented below. Three Months Ended January 14, 2020 (Inception) through Three Months Ended September 30, 2020 January 14, 2020 (Inception) through September 30, 2020 Operating expenses General and administrative expenses $ 172,519 $ 195,296 $ 1,139,525 $ 1,334,821 Loss from operations ( 172,519 ) ( 195,296 ) ( 1,139,525 ) ( 1,334,821 ) Net gain from investments held in Trust Accounts 28,653 28,653 10,437 39,090 Loss from change in fair value of derivative ( 18,152,800 ) ( 18,152,800 ) ( 15,340,800 ) ( 33,493,600 ) Financing cost-derivative liabilities ( 1,430,085 ) ( 1,430,085 ) — ( 1,430,085 ) Net loss $ ( 19,726,751 ) $ ( 19,749,528 ) $ ( 16,469,888 ) $ ( 36,219,416 ) Weighted average shares outstanding of Class A 29,116,484 15,961,446 28,800,000 25,032,558 Basic and diluted net income per share, Class A $ ( 0.45 ) $ ( 0.73 ) $ ( 0.38 ) $ ( 0.96 ) Weighted average shares outstanding of Class B 14,932,967 11,168,825 14,770,652 12,659,787 Basic and diluted net loss per share, Class B $ ( 0.45 ) $ ( 0.73 ) $ ( 0.38 ) $ ( 0.96 ) STATEMENTS OF CHANGES IN SHAREHOLDERS’ EQUITY As Restated (Unaudited) Ordinary Shares Additional Total Class A Class B Paid-in Accumulated Shareholders' Shares Amount Shares Amount Capital Deficit Deficit Balance - January 14, 2020 — $ — — $ — $ — $ — $ — Issuance of Class B ordinary — — 15,350,000 1,535 23,465 — 25,000 Net loss — — — — — ( 22,777 ) ( 22,777 ) Balance - March 31, 2020 — — 15,350,000 1,535 23,465 ( 22,777 ) 2,223 Accretion on Class A — — — — ( 23,465 ) ( 45,907,682 ) ( 45,931,147 ) Net loss — — — — — ( 19,726,751 ) ( 19,726,751 ) Balance - June 30, 2020 — — 15,350,000 1,535 — ( 65,657,210 ) ( 65,655,675 ) Net loss — — — — — ( 16,469,888 ) ( 16,469,888 ) Balance - September 30, 2020 — $ — 15,350,000 $ 1,535 $ — $ ( 82,127,098 ) $ ( 82,125,563 ) STATEMENT OF CASH FLOWS (Unaudited) The restatement corrections did not impact operating activities, investing activities, financing activities and cash and cash equivalents on the Statements of Cash Flows. However, the supplemental disclosure of noncash investing and financing activities was impacted. The initial value of ordinary shares subject to possible redemption and change in value of ordinary shares subject to possible redemption were removed from the Statements of Cash Flows. The table below indicates the amounts that were removed for each time period. January 14, 2020 (Inception) through Supplemental disclosure of noncash investing and financing June 30, September 30, Initial value of ordinary shares subject to possible redemption $ 394,610,120 $ 394,712,480 Change in value of ordinary shares subject to possible — ( 1,231,450 ) BALANCE SHEET September 30, 2020 (Unaudited) As Previously Reported Restatement Impacts As Restated Assets Current assets: Cash and cash equivalents $ 1,446,391 $ — $ 1,446,391 Prepaid expenses 366,791 — 366,791 Total current assets 1,813,182 — 1,813,182 Investments held in Trust Account 414,039,090 — 414,039,090 Total Assets $ 415,852,272 $ — $ 415,852,272 Liabilities and Shareholders' Deficit Current liabilities: Accrued expenses $ 1,141,145 $ — $ 1,141,145 Accounts payable 775,431 — 775,431 Due to related party 17,572 — 17,572 Total current liabilities 1,934,148 — 1,934,148 Deferred legal fees 947,087 — 947,087 Deferred underwriting commissions 14,490,000 — 14,490,000 Derivative liabilities 66,606,600 — 66,606,600 Total liabilities 83,977,835 — 83,977,835 Class A ordinary shares, subject to possible redemption 326,874,430 87,125,570 414,000,000 Shareholders' Deficit Class A ordinary shares, not subject to possible redemption 871 ( 871 ) — Class B ordinary shares 1,535 1,535 Additional paid-in capital 41,217,017 ( 41,217,017 ) — Accumulated deficit ( 36,219,416 ) ( 45,907,682 ) ( 82,127,098 ) Total shareholders' deficit 5,000,007 ( 87,125,570 ) ( 82,125,563 ) Total Liabilities and Shareholders' Deficit $ 415,852,272 $ — $ 415,852,272 BALANCE SHEET JUNE 30, 2020 (Unaudited) As Previously Reported Restatement Impacts As Restated Assets Current assets: Cash and cash equivalents $ 1,643,079 $ — $ 1,643,079 Prepaid expenses 465,063 — 465,063 Total current assets 2,108,142 — 2,108,142 Investments held in Trust Account 414,028,653 — 414,028,653 Total Assets $ 416,136,795 $ — $ 416,136,795 Liabilities and Shareholders' Deficit Current liabilities: Accrued expenses $ 217,145 $ — $ 217,145 Accounts payable 872,438 — 872,438 Due to related party — — — Total current liabilities 1,089,583 — 1,089,583 Deferred legal fees 947,087 — 947,087 Deferred underwriting commissions 14,490,000 — 14,490,000 Derivative liabilities 51,265,800 — 51,265,800 Total liabilities 67,792,470 — 67,792,470 Class A ordinary shares, subject to possible redemption 343,344,320 70,655,680 414,000,000 Shareholders' Deficit Class A ordinary shares, not subject to possible redemption 706 ( 706 ) — Class B ordinary shares 1,535 1,535 Additional paid-in capital 24,747,292 ( 24,747,292 ) — Accumulated deficit ( 19,749,528 ) ( 45,907,682 ) ( 65,657,210 ) Total shareholders' deficit 5,000,005 ( 70,655,680 ) ( 65,655,675 ) Total Liabilities and Shareholders' Deficit $ 416,136,795 $ — $ 416,136,795 STATEMENTS OF CHANGES IN SHAREHOLDERS’ EQUITY As Previously Reported (Unaudited) Ordinary Shares Additional Total Class A Class B Paid-in Accumulated Shareholders' Shares Amount Shares Amount Capital Deficit Equity Balance - January 14, 2020 — $ — — $ — $ — $ — $ — Issuance of Class B ordinary — — 15,350,000 1,535 23,465 — 25,000 Net loss — — — — — ( 22,777 ) ( 22,777 ) Balance - March 31, 2020 — — 15,350,000 1,535 23,465 ( 22,777 ) 2,223 Sale of units in initial public 41,400,000 4,140 — — 413,995,860 — 414,000,000 Offering costs — — — — ( 23,098,147 ) — ( 23,098,147 ) Initial recognition of forward — — — — 351,000 — 351,000 Initial recognition of — — — — ( 23,184,000 ) — ( 23,184,000 ) Shares subject to possible ( 34,334,432 ) ( 3,434 ) — — ( 343,340,886 ) — ( 343,344,320 ) Net loss — — — — — ( 19,726,751 ) ( 19,726,751 ) Balance - June 30, 2020 7,065,568 706 15,350,000 1,535 24,747,292 ( 19,749,528 ) 5,000,005 Shares subject to possible 1,646,989 165 — — 16,469,725 — 16,469,890 Net loss — — — — — ( 16,469,888 ) ( 16,469,888 ) Balance - September 30, 8,712,557 $ 871 15,350,000 $ 1,535 $ 41,217,017 $ ( 36,219,416 ) $ 5,000,007 STATEMENTS OF CHANGES IN SHAREHOLDERS’ EQUITY Restatement Impacts (Unaudited) Ordinary Shares Additional Total Class A Class B Paid-in Accumulated Shareholders' Shares Amount Shares Amount Capital Deficit Deficit Balance - January 14, 2020 — $ — — $ — $ — $ — $ — Issuance of Class B ordinary — — — — — — — Net loss — — — — — — — Balance - March 31, 2020 — — — — — — — Sale of units in initial public ( 41,400,000 ) ( 4,140 ) — — ( 413,995,860 ) — ( 414,000,000 ) Offering costs — — — — 23,098,147 — 23,098,147 Initial recognition of forward — — — — ( 351,000 ) — ( 351,000 ) Initial recognition of — — — — 23,184,000 — 23,184,000 Shares subject to possible 34,334,432 3,434 — — 343,340,886 — 343,344,320 Accretion on Class A — — — — ( 23,465 ) ( 45,907,682 ) ( 45,931,147 ) Net loss — — — — — — — Balance - June 30, 2020 ( 7,065,568 ) ( 706 ) — — ( 24,747,292 ) ( 45,907,682 ) ( 70,655,680 ) Shares subject to possible ( 1,646,989 ) ( 165 ) — — ( 16,469,725 ) — ( 16,469,890 ) Net loss — — — — — — — Balance - September 30, ( 8,712,557 ) $ ( 871 ) — $ — $ ( 41,217,017 ) $ ( 45,907,682 ) $ ( 87,125,570 ) STATEMENTS OF CHANGES IN SHAREHOLDERS’ EQUITY As Restated (Unaudited) Ordinary Shares Additional Total Class A Class B Paid-in Accumulated Shareholders' Shares Amount Shares Amount Capital Deficit Equity (Deficit) Balance - January 14, 2020 — $ — — $ — $ — $ — $ — Issuance of Class B ordinary — — 15,350,000 1,535 23,465 — 25,000 Net loss — — — — — ( 22,777 ) ( 22,777 ) Balance - March 31, 2020 — — 15,350,000 1,535 23,465 ( 22,777 ) 2,223 Sale of units in initial public — — — — — — — Offering costs — — — — — — — Initial recognition of forward — — — — — — — Initial recognition of — — — — — — — Shares subject to possible — — — — — — — Accretion on Class A — — — — ( 23,465 ) ( 45,907,682 ) ( 45,931,147 ) Net loss — — — — — ( 19,726,751 ) ( 19,726,751 ) Balance - June 30, 2020 — — 15,350,000 1,535 — ( 65,657,210 ) ( 65,655,675 ) Shares subject to possible — — — — — — — Net loss — — — — — ( 16,469,888 ) ( 16,469,888 ) Balance - September 30, — $ — 15,350,000 $ 1,535 $ — $ ( 82,127,098 ) $ ( 82,125,563 )

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Dec. 31, 2020
SUBSEQUENT EVENTS	NOTE 12 — SUBSEQUENT EVENTS On February 4, 2021, the Company domesticated into a Delaware corporation and consummated the acquisition of certain equity interests of E2open Holdings, LLC (“E2open”) as a result of a series of mergers pursuant to a Business Combination Agreement, dated as of October 14, 2020. See the Form 8-K, filed with the SEC on February 10, 2021 for additional information. None of the Class A ordinary shares were redeemed, and all the Class A ordinary shares converted into Class common stock as part of the acquisition.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Dec. 31, 2020
Use of Estimates	Use of Estimates The preparation of these financial statements in conformity with U.S. GAAP requires the Company’s management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements. Making estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances that existed at the date of the financial statements, which management considered in formulating its estimate, could change in the near term due to one or more future confirming events. Accordingly, the actual results could differ significantly from those estimates.
Concentration of credit risk	Concentration of credit risk Financial instruments that potentially subject the Company to concentration of credit risk consist of a cash account in a financial institution which, at times may exceed the Federal depository insurance coverage of $ 250,000 , and investments held in Trust Account. At December 31, 2020, the Company had not experienced losses on these accounts and management believes the Company is not exposed to significant risks on such account. At December 31, 2020, the Company’s investments held in Trust Account consists entirely of money market funds which invest only in direct U.S. government treasury obligations.
Cash and cash equivalents	Cash and cash equivalents The Company considers all short-term investments held within its operating account, with an original maturity of three months or less when purchased, to be cash equivalents. The Company had approximately $ 414.0 million in cash equivalents held in the Trust Account as of December 31, 2020.
Investments in money market funds held in trust account	Investments in money market funds held in trust account Upon the closing of the Initial Public Offering and the Private Placement, the Company was required to place net proceeds of the Initial Public Offering and certain of the proceeds of the Private Placement in a Trust Account, which may be invested in U.S. government securities, within the meaning set forth in Section 2(a)(16) of the Investment Company Act, with a maturity of 185 days or less, or in money market funds meeting certain conditions under Rule 2a-7 promulgated under the Investment Company Act which invest only in direct U.S. government treasury obligations, as determined by management of the Company, until the earlier of: (i) the completion of a Business Combination and (ii) the distribution of the Trust Account. Investments held in Trust Account are classified as trading securities, which are presented on the balance sheet at fair value at the end of each reporting period. Gains and losses resulting from the change in fair value of trading securities is included in investment income on Trust Account in the accompanying statement of operations. The estimated fair values of investments held in Trust Account are determined using available market information, Other than for investments in open-ended money market funds with published daily net asset values (“NAV”), in which case the Company uses NAV as a practical expedient to fair value. The NAV on these investments is typically held constant at $ 1.00 per unit.
Fair Value of Financial instruments	Fair Value of Financial instruments The fair value of the Company’s assets and liabilities, which qualify as financial instruments under the FASB ASC 820, “Fair Value Measurements,” approximates the carrying amounts represented in the accompanying balance sheet.
Fair Value Measurements	Fair Value Measurements Fair value is defined as the price that would be received for sale of an asset or paid for transfer of a liability, in an orderly transaction between market participants at the measurement date. U.S. GAAP establishes a three-tier fair value hierarchy, which prioritizes the inputs used in measuring fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to unobservable inputs (Level 3 measurements). These tiers include: • Level 1, defined as observable inputs such as quoted prices (unadjusted) for identical instruments in active markets; • Level 2, defined as inputs other than quoted prices in active markets that are either directly or indirectly observable such as quoted prices for similar instruments in active markets or quoted prices for identical or similar instruments in markets that are not active; and • Level 3, defined as unobservable inputs in which little or no market data exists, therefore requiring an entity to develop its own assumptions, such as valuations derived from valuation techniques in which one or more significant inputs or significant value drivers are unobservable. In some circumstances, the inputs used to measure fair value might be categorized within different levels of the fair value hierarchy. In those instances, the fair value measurement is categorized in its entirety in the fair value hierarchy based on the lowest level input that is significant to the fair value measurement. The Company’s public warrant liability is valued using a binomial lattice pricing model. The Company’s Private Placement Warrants are valued using a binomial lattice pricing model when the warrants are subject to the make-whole table, or otherwise are valued using a Black-Scholes pricing model. The company’s Forward Purchase Agreement is valued utilizing observable market prices for public shares and warrants, relative to the present value of contractual cash proceeds, each adjusted for the probability of executing a successful business combination.
Offering costs associated with the initial public offering	Offering costs associated with the initial public offering Offering costs consisted of legal, accounting, underwriting fees and other costs incurred through the balance sheet date that are directly related to the Initial Public Offering. Offering costs are allocated to the separable financial instruments issued in the Initial Public Offering based on a relative fair value basis, compared to total proceeds received. Offering costs associated with derivative liabilities are expensed as incurred, presented as nonoperating expenses in the statement of operations. Offering costs associated with the issuance of Public Shares were charged against the carrying value of the Public Shares subject to possible redemption upon the completion of the Initial Public Offering. Of the total offering costs of the Initial Public Offering, approximately $ 1.4 million is included in financing cost-derivative liabilities in the statement of operations and $ 23.1 million is included in stockholders’ deficit.
Derivative Liabilities	Derivative Liabilities The Company has public and private placement warrants as well as warrants available under the Forward Purchase Agreement. We classify as equity any equity-linked contracts that (i) require physical settlement or net-share settlement or (ii) give us a choice of net-cash settlement or settlement in our own shares (physical settlement or net-share settlement). We classify as assets or liabilities any equity-linked contracts that (i) require net-cash settlement (including a requirement to net-cash settle the contract if an event occurs and if that event is outside our control) or (ii) give the counterparty a choice of net-cash settlement or settlement in shares (physical settlement or net-share settlement). For equity-linked contracts that are classified as liabilities, we record the fair value of the equity-linked contract at each balance sheet date and record change in the statements of operations as a (gain) loss on change in fair value of derivative liabilities. The Company’s public warrant liability is valued using a binomial lattice pricing model. The Company’s Private Placement Warrants are valued using a binomial lattice pricing model when the warrants are subject to the make-whole table, or otherwise are valued using a Black-Scholes pricing model. The company’s Forward Purchase Agreement is valued utilizing observable market prices for public shares and warrants, relative to the present value of contractual cash proceeds, each adjusted for the probability of executing a successful business combination. The valuation methodologies for the warrants and forward purchase agreement included in Derivative Liabilities include certain significant unobservable inputs, resulting in such valuations to be classified as Level 3 in the fair value measurement hierarchy. The methodologies include a probability of a successful business combination, which was determined to be 95 % as of December 31, 2020. The methodologies also include an expected merger date, which was set as February 4, 2021, which was also the actual date of the business combination closing transaction. The warrant valuation models also include expected volatility, which differ between public and private placement warrants and can vary further depending on where the Company stands in identifying a business combination target. For public warrants and when such warrants have observed pricing in the public markets, we backsolved for the volatility input to our pricing model such that the resulting value equals the observed price. For public warrants and when such warrants are not yet trading and we do not have observed pricing in public markets, we assume a volatility based on the median volatility of the Russell 3000 Index constituents. The volatility of the private placement warrants vary depending on the specific characteristics of the public and private placement warrants. In cases when the public warrants are not yet trading and we do not have observed pricing in public markets, we assume a volatility based on median volatility of the Russell 3000 Index constituents. Prior to the announcement of a merger and in cases where the public warrants have observed pricing in the public markets, we backsolved for the volatility input to our pricing model such that the resulting value equals the observed price. Prior to the announcement of a merger and in cases where the public warrants are subject to the make-whole table, we then assume a volatility based on the median volatility of the Russell 3000 constituents since the make whole table caps the volatility of the public warrants and cannot be used for the private placement warrants. Prior to the announcement of a merger and in cases where the public warrants only have the redemption feature, then we assume a volatility based on the implied volatility of the public warrants and the median volatility of the Russell 3000 constituents. After the announcement of a proposed business combination and in cases where the public warrants are subject to the make-whole table, then we assume a volatility based on the volatility of the target company's peer group. After the announcement of a proposed business combination and in cases where the public warrants only have the redemption feature, then we assume a volatility based on the implied volatility of the public warrants and the volatility of the target company's peer group, which includes American Software, Inc. (NasdaqGS: AMSW.A), Generix SA (ENXTPA: GENX), Manhattan Associates, Inc. (NasdaqGS: MANH), SPS Commerce, Inc. (NasdaqGS: SPSC), Park City Group, Inc. (NasdaqCM: PCYG), GTY Technology Holdings Inc. (NasdaqCM: GTYH), TrackX Holdings Inc. (TSXV: TKX), Tecsys Inc. (TSX: TCS), and The Descartes Systems Group Inc (TSX: DSG).
Class A ordinary shares subject to possible redemption	Class A ordinary shares subject to possible redemption The Company accounts for its Class A ordinary shares subject to possible redemption in accordance with the guidance in ASC Topic 480 “Distinguishing Liabilities from Equity.” Class A ordinary shares subject to mandatory redemption (if any) are classified as liability instruments and are measured at fair value. Conditionally redeemable Class A ordinary shares (including Class A ordinary shares that feature redemption rights that are either within the control of the holder or subject to redemption upon the occurrence of uncertain events not solely within the Company’s control) are classified as temporary equity. At all other times, Class A ordinary shares are classified as shareholders’ equity. The Company’s Class A ordinary shares feature certain redemption rights that are considered to be outside of the Company’s control and subject to the occurrence of uncertain future events. Accordingly, at December 31, 2020, 41,400,000 Class A ordinary shares outstanding, all of which were subject to possible redemption, are presented as temporary equity outside of the shareholders’ deficit section of the Company’s balance sheet. Immediately upon the closing of the Initial Public Offering, the Company recognized the accretion from initial book value to redemption amount. The change in the carrying value of Class A ordinary shares subject to possible redemption resulted in charges against additional paid-in capital and accumulated deficit. The Company recognizes changes in redemption value immediately as they occur and adjusts the carrying value of redeemable common stock to equal the redemption value at the end of each reporting period. Increases or decreases in the carrying amount of redeemable common stock are affected by charges against additional paid-in capital and accumulated deficit. The Company is authorized to issue 500,000,000 Class A ordinary shares with a par value of $ 0.0001 per share. Holders of the Company’s Class A ordinary shares are entitled to one vote for each share. The Class A ordinary shares issued in the Initial Public Offering were recognized in Class A ordinary shares subject to possible redemption and recorded outside of permanent equity as follows: Gross proceeds $ 414,000,000 Less: Offering costs allocated Class A ordinary shares subject to possible redemption ( 23,098,147 ) Proceeds allocated to warrants at issuance ( 22,833,000 ) Plus: Accretion on Class A ordinary shares subject to possible redemption amount 45,931,147 Class A ordinary shares subject to possible redemption $ 414,000,000
Net loss per ordinary share	Net loss per ordinary share The Company has two classes of shares, Class A ordinary shares and Class B ordinary shares. Income and losses are shares pro rata between the two classes of shares. Net income (loss) per ordinary share is computed by dividing net loss by the weighted-average number of ordinary shares outstanding during the periods. The Company has not considered the effect of the warrants underlying the Units sold in the Initial Public Offering (including the consummation of the Over-allotment) and private placement warrants underlying the Private Placement Units to purchase an aggregate of 24,080,000 Class A ordinary shares in the calculation of diluted income per share, because their inclusion would be anti-dilutive under the treasury stock method. As a result, diluted net income (loss) per share is the same as basic net income (loss) per share for the periods presented. Accretion associated with the Class A ordinary shares subject to possible redemption is excluded from earnings per share as the redemption value approximates fair value. For the Period From January 14, 2020 (Inception) Through December 31, 2020 Class A Class B Basic and diluted net loss per ordinary share: Numerator: Allocation of net loss $ ( 48,961,671 ) $ ( 22,310,221 ) Denominator: Basis and diluted weighted average ordinary shares outstanding 29,334,857 13,366,929 Basic and diluted net loss per ordinary share $ ( 1.67 ) $ ( 1.67 )
Income taxes	Income taxes ASC Topic 740 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more-likely-than-not to be sustained upon examination by taxing authorities. The Company’s management determined that the Cayman Islands is the Company’s only major tax jurisdiction. The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. There were no unrecognized tax benefits and no amounts accrued for interest and penalties as of December 31, 2020. The Company is currently not aware of any issues under review that could result in significant payments, accruals or material deviation from its position. There is currently no taxation imposed on income by the Government of the Cayman Islands. In accordance with Cayman federal income tax regulations, income taxes are not levied on the Company. Consequently, income taxes are not reflected in the Company’s financial statements. The Company’s management does not expect that the total amount of unrecognized tax benefits will materially change over the next twelve months.
Recent accounting pronouncements	Recent accounting pronouncements Management does not believe that any recently issued, but not yet effective, accounting pronouncements, if currently adopted, would have a material effect on the Company’s financial statements.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2020
Summary of Class A Ordinary Shares Subject to Possible Redemption and Recorded Outside of Permanent Equity	The Class A ordinary shares issued in the Initial Public Offering were recognized in Class A ordinary shares subject to possible redemption and recorded outside of permanent equity as follows: Gross proceeds $ 414,000,000 Less: Offering costs allocated Class A ordinary shares subject to possible redemption ( 23,098,147 ) Proceeds allocated to warrants at issuance ( 22,833,000 ) Plus: Accretion on Class A ordinary shares subject to possible redemption amount 45,931,147 Class A ordinary shares subject to possible redemption $ 414,000,000
Summary of Net Loss per Ordinary Share	As a result, diluted net income (loss) per share is the same as basic net income (loss) per share for the periods presented. Accretion associated with the Class A ordinary shares subject to possible redemption is excluded from earnings per share as the redemption value approximates fair value. For the Period From January 14, 2020 (Inception) Through December 31, 2020 Class A Class B Basic and diluted net loss per ordinary share: Numerator: Allocation of net loss $ ( 48,961,671 ) $ ( 22,310,221 ) Denominator: Basis and diluted weighted average ordinary shares outstanding 29,334,857 13,366,929 Basic and diluted net loss per ordinary share $ ( 1.67 ) $ ( 1.67 )

RESTATEMENT (Tables)

RESTATEMENT (Tables)	12 Months Ended
	Dec. 31, 2020
Summary of Reconciliation from Prior Periods, as Previously Reported, to Restated Values	The Company is presenting below a reconciliation from the prior periods, as previously reported, to the restated values. The values as previously reported were derived from CCNB1's 2020 Form 10-K which presented the audited financial statements for the period from January 14, 2020 (inception) through December 31, 2020. BALANCE SHEET December 31, 2020 As Previously Reported Restatement Impacts As Restated Assets Current assets: Cash and cash equivalents $ 455,318 $ — $ 455,318 Prepaid expenses 302,315 — 302,315 Total current assets 757,633 — 757,633 Investments held in Trust Account 414,049,527 — 414,049,527 Total Assets $ 414,807,160 $ — $ 414,807,160 Liabilities and Shareholders' Equity Current liabilities: Accrued expenses $ 2,147,682 $ — $ 2,147,682 Accounts payable 1,260,831 — 1,260,831 Due to related party 24,399 — 24,399 Total current liabilities 3,432,912 — 3,432,912 Deferred legal fees 947,087 — 947,087 Deferred underwriting commissions 14,490,000 — 14,490,000 Derivative liabilities 99,115,200 — 99,115,200 Total liabilities $ 117,985,199 $ — $ 117,985,199 Class A ordinary shares, subject to possible redemption 291,821,955 122,178,045 414,000,000 Shareholders' Deficit Class A ordinary shares, not subject to possible redemption 1,222 ( 1,222 ) — Class B ordinary shares 1,535 1,535 Additional paid-in capital 76,269,141 ( 76,269,141 ) — Accumulated deficit ( 71,271,892 ) ( 45,907,682 ) ( 117,179,574 ) Total shareholders' deficit 5,000,006 ( 122,178,045 ) ( 117,178,039 ) Total Liabilities and Shareholders' Deficit $ 414,807,160 $ — $ 414,807,160 STATEMENTS OF OPERATIONS For the period from January 14, 2020 through December 31, 2020 There were no restatement corrections that impacted the statement of operations except for the basic and diluted weighted average shares outstanding and basic and diluted net loss per share for the Class A ordinary shares and Class B ordinary shares. Those restatements are presented below. As Previously Reported Restatement Impacts As Restated Net loss $ ( 71,271,892 ) $ — $ ( 71,271,892 ) Weighted average shares outstanding of Class A 41,000,000 ( 11,665,143 ) 29,334,857 Basic and diluted net income per share, Class A $ 0.00 $ ( 1.67 ) $ ( 1.67 ) Weighted average shares outstanding of Class B 15,350,000 ( 1,983,071 ) 13,366,929 Basic and diluted net loss per share, Class B $ ( 4.65 ) $ 2.98 $ ( 1.67 ) STATEMENTS OF CHANGES IN SHAREHOLDERS’ EQUITY For the period from January 14, 2020 through December 31, 2020 As Previously Reported Ordinary Shares Additional Total Class A Class B Paid-in Accumulated Shareholders' Shares Amount Shares Amount Capital Deficit Equity Balance - January 14, 2020 — $ — — $ — $ — $ — $ — Issuance of Class B ordinary — — 15,350,000 1,535 23,465 — 25,000 Sale of units in initial public 41,400,000 4,140 — — 413,995,860 — 414,000,000 Offering costs — — — — ( 23,098,147 ) — ( 23,098,147 ) Initial recognition of forward — — — — 351,000 — 351,000 Initial recognition of — — — — ( 23,184,000 ) — ( 23,184,000 ) Shares subject to possible ( 29,182,196 ) ( 2,918 ) — — ( 291,819,037 ) — ( 291,821,955 ) Net loss — — — — — ( 71,271,892 ) ( 71,271,892 ) Balance - December 31, 12,217,804 $ 1,222 15,350,000 $ 1,535 $ 76,269,141 $ ( 71,271,892 ) $ 5,000,006 Restatement Impacts Ordinary Shares Additional Total Class A Class B Paid-in Accumulated Shareholders' Shares Amount Shares Amount Capital Deficit Deficit Balance - January 14, 2020 — $ — — $ — $ — $ — $ — Issuance of Class B ordinary — — — — — — — Sale of units in initial public ( 41,400,000 ) ( 4,140 ) — — ( 413,995,860 ) — ( 414,000,000 ) Offering costs — — — — 23,098,147 — 23,098,147 Initial recognition of forward — — — — ( 351,000 ) — ( 351,000 ) Initial recognition of — — — — 23,184,000 — 23,184,000 Shares subject to possible 29,182,196 2,918 — — 291,819,037 — 291,821,955 Accretion on Class A — — — — ( 23,465 ) ( 45,907,682 ) ( 45,931,147 ) Net loss — — — — — — — Balance - December 31, ( 12,217,804 ) $ ( 1,222 ) — $ — $ ( 76,269,141 ) $ ( 45,907,682 ) $ ( 122,178,045 ) As Restated Ordinary Shares Additional Total Class A Class B Paid-in Accumulated Shareholders' Shares Amount Shares Amount Capital Deficit Deficit Balance - January 14, 2020 — $ — — $ — $ — $ — $ — Issuance of Class B ordinary — — 15,350,000 1,535 23,465 — 25,000 Sale of units in initial public — — — — — — — Offering costs — — — — — — — Initial recognition of forward — — — — — — — Initial recognition of — — — — — — — Shares subject to possible — — — — — — — Accretion on Class A — — — — ( 23,465 ) ( 45,907,682 ) ( 45,931,147 ) Net loss — — — — — ( 71,271,892 ) ( 71,271,892 ) Balance - December 31, — $ — 15,350,000 $ 1,535 $ — $ ( 117,179,574 ) $ ( 117,178,039 ) STATEMENT OF CASH FLOWS The restatement corrections did not impact operating activities, investing activities, financing activities and cash and cash equivalents on the Statements of Cash Flows. However, the supplemental disclosure of noncash investing and financing activities was impacted. The initial value of ordinary shares subject to possible redemption and change in value of ordinary shares subject to possible redemption were removed from the Statements of Cash Flows. The table below indicates the amounts that were removed. Supplemental disclosure of noncash investing and financing December 31, Initial value of ordinary shares subject to possible redemption $ 352,141,880 Change in value of ordinary shares subject to possible ( 60,319,925 )

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	12 Months Ended
	Dec. 31, 2020
Summary of assets that are measured at fair value on a recurring basis	Asset Liabilities Beginning of period $ — $ — Acquisition date fair value of warrants: Public warrants issued in the initial public offering — 23,184,000 Private placement warrants issued in connection with the initial public — 10,280,000 Forward Purchase Agreement asset/liability 351,000 — Total acquisition date fair value of derivate liabilities 351,000 33,464,000 Change in fair value of warrant liabilities — 37,927,200 Change in fair value of forward purchase agreement ( 351,000 ) 27,724,000 End of period $ — $ 99,115,200

CLASS A ORDINARY SHARES - SUBJE

CLASS A ORDINARY SHARES - SUBJECT TO POSSIBLE REDEMPTION (Tables)	12 Months Ended
	Dec. 31, 2020
Summary of Class A Ordinary Shares Subject to Possible Redemption and Recorded Outside of Permanent Equity	The Class A ordinary shares issued in the Initial Public Offering were recognized in Class A ordinary shares subject to possible redemption and recorded outside of permanent equity as follows: Gross proceeds $ 414,000,000 Less: Offering costs allocated Class A ordinary shares subject to possible redemption ( 23,098,147 ) Proceeds allocated to warrants at issuance ( 22,833,000 ) Plus: Accretion on Class A ordinary shares subject to possible redemption amount 45,931,147 Class A ordinary shares subject to possible redemption $ 414,000,000

QUARTERLY FINANCIAL DATA (UNA_2

QUARTERLY FINANCIAL DATA (UNAUDITED) (Tables)	12 Months Ended
	Dec. 31, 2020
Schedule of quarterly reports	The Company is presenting a reconciliation from the prior periods, as previously reported, to the restated values. The values as previously reported were derived from CCNB1's 2020 Form 10-K which presented restated interim period financial statements of 2020. BALANCE SHEETS As Restated (Unaudited) June 30, 2020 September 30, 2020 Assets Current assets: Cash and cash equivalents $ 1,643,079 $ 1,446,391 Prepaid expenses 465,063 366,791 Total current assets 2,108,142 1,813,182 Investments held in Trust Account 414,028,653 414,039,090 Total Assets $ 416,136,795 $ 415,852,272 Liabilities and Shareholders' Equity Current liabilities: Accrued expenses $ 217,145 $ 1,141,145 Accounts payable 872,438 775,431 Due to related party — 17,572 Total current liabilities 1,089,583 1,934,148 Deferred legal fees 947,087 947,087 Deferred underwriting commissions 14,490,000 14,490,000 Derivative liabilities 51,265,800 66,606,600 Total liabilities 67,792,470 83,977,835 Class A ordinary shares, subject to possible redemption 414,000,000 414,000,000 Shareholders' Equity Class A ordinary shares, not subject to possible redemption — — Class B ordinary shares 1,535 1,535 Additional paid-in capital — — Accumulated deficit ( 65,657,210 ) ( 82,127,098 ) Total shareholders' equity ( 65,655,675 ) ( 82,125,563 ) Total Liabilities and Shareholders' Equity $ 416,136,795 $ 415,852,272 STATEMENTS OF OPERATIONS As Restated (Unaudited) There were no restatement corrections that impacted the statement of operations except for the basic and diluted weighted average shares outstanding and basic and diluted net loss per share for the Class A ordinary shares and Class B ordinary shares. Those restatements are presented below. Three Months Ended January 14, 2020 (Inception) through Three Months Ended September 30, 2020 January 14, 2020 (Inception) through September 30, 2020 Operating expenses General and administrative expenses $ 172,519 $ 195,296 $ 1,139,525 $ 1,334,821 Loss from operations ( 172,519 ) ( 195,296 ) ( 1,139,525 ) ( 1,334,821 ) Net gain from investments held in Trust Accounts 28,653 28,653 10,437 39,090 Loss from change in fair value of derivative ( 18,152,800 ) ( 18,152,800 ) ( 15,340,800 ) ( 33,493,600 ) Financing cost-derivative liabilities ( 1,430,085 ) ( 1,430,085 ) — ( 1,430,085 ) Net loss $ ( 19,726,751 ) $ ( 19,749,528 ) $ ( 16,469,888 ) $ ( 36,219,416 ) Weighted average shares outstanding of Class A 29,116,484 15,961,446 28,800,000 25,032,558 Basic and diluted net income per share, Class A $ ( 0.45 ) $ ( 0.73 ) $ ( 0.38 ) $ ( 0.96 ) Weighted average shares outstanding of Class B 14,932,967 11,168,825 14,770,652 12,659,787 Basic and diluted net loss per share, Class B $ ( 0.45 ) $ ( 0.73 ) $ ( 0.38 ) $ ( 0.96 ) STATEMENTS OF CHANGES IN SHAREHOLDERS’ EQUITY As Restated (Unaudited) Ordinary Shares Additional Total Class A Class B Paid-in Accumulated Shareholders' Shares Amount Shares Amount Capital Deficit Deficit Balance - January 14, 2020 — $ — — $ — $ — $ — $ — Issuance of Class B ordinary — — 15,350,000 1,535 23,465 — 25,000 Net loss — — — — — ( 22,777 ) ( 22,777 ) Balance - March 31, 2020 — — 15,350,000 1,535 23,465 ( 22,777 ) 2,223 Accretion on Class A — — — — ( 23,465 ) ( 45,907,682 ) ( 45,931,147 ) Net loss — — — — — ( 19,726,751 ) ( 19,726,751 ) Balance - June 30, 2020 — — 15,350,000 1,535 — ( 65,657,210 ) ( 65,655,675 ) Net loss — — — — — ( 16,469,888 ) ( 16,469,888 ) Balance - September 30, 2020 — $ — 15,350,000 $ 1,535 $ — $ ( 82,127,098 ) $ ( 82,125,563 ) STATEMENT OF CASH FLOWS (Unaudited) The restatement corrections did not impact operating activities, investing activities, financing activities and cash and cash equivalents on the Statements of Cash Flows. However, the supplemental disclosure of noncash investing and financing activities was impacted. The initial value of ordinary shares subject to possible redemption and change in value of ordinary shares subject to possible redemption were removed from the Statements of Cash Flows. The table below indicates the amounts that were removed for each time period. January 14, 2020 (Inception) through Supplemental disclosure of noncash investing and financing June 30, September 30, Initial value of ordinary shares subject to possible redemption $ 394,610,120 $ 394,712,480 Change in value of ordinary shares subject to possible — ( 1,231,450 ) BALANCE SHEET September 30, 2020 (Unaudited) As Previously Reported Restatement Impacts As Restated Assets Current assets: Cash and cash equivalents $ 1,446,391 $ — $ 1,446,391 Prepaid expenses 366,791 — 366,791 Total current assets 1,813,182 — 1,813,182 Investments held in Trust Account 414,039,090 — 414,039,090 Total Assets $ 415,852,272 $ — $ 415,852,272 Liabilities and Shareholders' Deficit Current liabilities: Accrued expenses $ 1,141,145 $ — $ 1,141,145 Accounts payable 775,431 — 775,431 Due to related party 17,572 — 17,572 Total current liabilities 1,934,148 — 1,934,148 Deferred legal fees 947,087 — 947,087 Deferred underwriting commissions 14,490,000 — 14,490,000 Derivative liabilities 66,606,600 — 66,606,600 Total liabilities 83,977,835 — 83,977,835 Class A ordinary shares, subject to possible redemption 326,874,430 87,125,570 414,000,000 Shareholders' Deficit Class A ordinary shares, not subject to possible redemption 871 ( 871 ) — Class B ordinary shares 1,535 1,535 Additional paid-in capital 41,217,017 ( 41,217,017 ) — Accumulated deficit ( 36,219,416 ) ( 45,907,682 ) ( 82,127,098 ) Total shareholders' deficit 5,000,007 ( 87,125,570 ) ( 82,125,563 ) Total Liabilities and Shareholders' Deficit $ 415,852,272 $ — $ 415,852,272 BALANCE SHEET JUNE 30, 2020 (Unaudited) As Previously Reported Restatement Impacts As Restated Assets Current assets: Cash and cash equivalents $ 1,643,079 $ — $ 1,643,079 Prepaid expenses 465,063 — 465,063 Total current assets 2,108,142 — 2,108,142 Investments held in Trust Account 414,028,653 — 414,028,653 Total Assets $ 416,136,795 $ — $ 416,136,795 Liabilities and Shareholders' Deficit Current liabilities: Accrued expenses $ 217,145 $ — $ 217,145 Accounts payable 872,438 — 872,438 Due to related party — — — Total current liabilities 1,089,583 — 1,089,583 Deferred legal fees 947,087 — 947,087 Deferred underwriting commissions 14,490,000 — 14,490,000 Derivative liabilities 51,265,800 — 51,265,800 Total liabilities 67,792,470 — 67,792,470 Class A ordinary shares, subject to possible redemption 343,344,320 70,655,680 414,000,000 Shareholders' Deficit Class A ordinary shares, not subject to possible redemption 706 ( 706 ) — Class B ordinary shares 1,535 1,535 Additional paid-in capital 24,747,292 ( 24,747,292 ) — Accumulated deficit ( 19,749,528 ) ( 45,907,682 ) ( 65,657,210 ) Total shareholders' deficit 5,000,005 ( 70,655,680 ) ( 65,655,675 ) Total Liabilities and Shareholders' Deficit $ 416,136,795 $ — $ 416,136,795 STATEMENTS OF CHANGES IN SHAREHOLDERS’ EQUITY As Previously Reported (Unaudited) Ordinary Shares Additional Total Class A Class B Paid-in Accumulated Shareholders' Shares Amount Shares Amount Capital Deficit Equity Balance - January 14, 2020 — $ — — $ — $ — $ — $ — Issuance of Class B ordinary — — 15,350,000 1,535 23,465 — 25,000 Net loss — — — — — ( 22,777 ) ( 22,777 ) Balance - March 31, 2020 — — 15,350,000 1,535 23,465 ( 22,777 ) 2,223 Sale of units in initial public 41,400,000 4,140 — — 413,995,860 — 414,000,000 Offering costs — — — — ( 23,098,147 ) — ( 23,098,147 ) Initial recognition of forward — — — — 351,000 — 351,000 Initial recognition of — — — — ( 23,184,000 ) — ( 23,184,000 ) Shares subject to possible ( 34,334,432 ) ( 3,434 ) — — ( 343,340,886 ) — ( 343,344,320 ) Net loss — — — — — ( 19,726,751 ) ( 19,726,751 ) Balance - June 30, 2020 7,065,568 706 15,350,000 1,535 24,747,292 ( 19,749,528 ) 5,000,005 Shares subject to possible 1,646,989 165 — — 16,469,725 — 16,469,890 Net loss — — — — — ( 16,469,888 ) ( 16,469,888 ) Balance - September 30, 8,712,557 $ 871 15,350,000 $ 1,535 $ 41,217,017 $ ( 36,219,416 ) $ 5,000,007 STATEMENTS OF CHANGES IN SHAREHOLDERS’ EQUITY Restatement Impacts (Unaudited) Ordinary Shares Additional Total Class A Class B Paid-in Accumulated Shareholders' Shares Amount Shares Amount Capital Deficit Deficit Balance - January 14, 2020 — $ — — $ — $ — $ — $ — Issuance of Class B ordinary — — — — — — — Net loss — — — — — — — Balance - March 31, 2020 — — — — — — — Sale of units in initial public ( 41,400,000 ) ( 4,140 ) — — ( 413,995,860 ) — ( 414,000,000 ) Offering costs — — — — 23,098,147 — 23,098,147 Initial recognition of forward — — — — ( 351,000 ) — ( 351,000 ) Initial recognition of — — — — 23,184,000 — 23,184,000 Shares subject to possible 34,334,432 3,434 — — 343,340,886 — 343,344,320 Accretion on Class A — — — — ( 23,465 ) ( 45,907,682 ) ( 45,931,147 ) Net loss — — — — — — — Balance - June 30, 2020 ( 7,065,568 ) ( 706 ) — — ( 24,747,292 ) ( 45,907,682 ) ( 70,655,680 ) Shares subject to possible ( 1,646,989 ) ( 165 ) — — ( 16,469,725 ) — ( 16,469,890 ) Net loss — — — — — — — Balance - September 30, ( 8,712,557 ) $ ( 871 ) — $ — $ ( 41,217,017 ) $ ( 45,907,682 ) $ ( 87,125,570 ) STATEMENTS OF CHANGES IN SHAREHOLDERS’ EQUITY As Restated (Unaudited) Ordinary Shares Additional Total Class A Class B Paid-in Accumulated Shareholders' Shares Amount Shares Amount Capital Deficit Equity (Deficit) Balance - January 14, 2020 — $ — — $ — $ — $ — $ — Issuance of Class B ordinary — — 15,350,000 1,535 23,465 — 25,000 Net loss — — — — — ( 22,777 ) ( 22,777 ) Balance - March 31, 2020 — — 15,350,000 1,535 23,465 ( 22,777 ) 2,223 Sale of units in initial public — — — — — — — Offering costs — — — — — — — Initial recognition of forward — — — — — — — Initial recognition of — — — — — — — Shares subject to possible — — — — — — — Accretion on Class A — — — — ( 23,465 ) ( 45,907,682 ) ( 45,931,147 ) Net loss — — — — — ( 19,726,751 ) ( 19,726,751 ) Balance - June 30, 2020 — — 15,350,000 1,535 — ( 65,657,210 ) ( 65,655,675 ) Shares subject to possible — — — — — — — Net loss — — — — — ( 16,469,888 ) ( 16,469,888 ) Balance - September 30, — $ — 15,350,000 $ 1,535 $ — $ ( 82,127,098 ) $ ( 82,125,563 )

DESCRIPTION OF ORGANIZATION, _2

DESCRIPTION OF ORGANIZATION, BUSINESS OPERATIONS AND BASIS OF PRESENTATION - Financing (Details) - USD ($)	Apr. 28, 2020	Dec. 31, 2020
DESCRIPTION OF ORGANIZATION, BUSINESS OPERATIONS AND BASIS OF PRESENTATION
Share price (in US$ per share)	$ 10
Proceeds from issuance of shares	$ 414,000,000
Underwriting commissions	14,500,000
Legal fees	$ 900,000
Minimum net tangible asset upon consummation of business combination		$ 5,000,001
Public shares to be redeemed if business combination is not completed (as a percent)	100.00%
Maximum net interest to pay dissolution expenses	$ 100,000
Private Placement
DESCRIPTION OF ORGANIZATION, BUSINESS OPERATIONS AND BASIS OF PRESENTATION
Share price (in US$ per share)	$ 10
Number of warrants to purchase shares issued (in shares)	10,280,000	10,280,000
Price of warrants (in dollars per share)	$ 1	$ 1
Proceeds from issuance of warrants	$ 10,300,000	$ 10,300,000
Principal deposited in Trust Account	$ 414,000,000
Over-allotment
DESCRIPTION OF ORGANIZATION, BUSINESS OPERATIONS AND BASIS OF PRESENTATION
Sale of units in initial public offering, gross (in shares)	5,400,000
IPO
DESCRIPTION OF ORGANIZATION, BUSINESS OPERATIONS AND BASIS OF PRESENTATION
Sale of units in initial public offering, gross (in shares)	41,400,000
Share price (in US$ per share)	$ 10
Proceeds from issuance of shares	$ 414,000,000
Offering costs	24,500,000
Underwriting commissions	14,500,000
Legal fees	900,000
Principal deposited in Trust Account	$ 414,000,000	$ 414,000,000
Minimum market value of acquiree to net asset held in Trust Account (as a percent)	80.00%
Minimum post-business combination ownership (as a percent)	50.00%
Redemption value of public shares (in US$ per share)	$ 10
Minimum net tangible asset upon consummation of business combination	$ 5,000,001
Minimum percentage of shares requiring prior consent by entity.	15.00%
Public shares to be redeemed if business combination is not completed (as a percent)	100.00%
Threshold period from closing of public offering the company is obligated to complete business combination	24 months
Threshold business days for redemption of shares of trust account	10 days
Maximum net interest to pay dissolution expenses	$ 100,000

DESCRIPTION OF ORGANIZATION, _3

DESCRIPTION OF ORGANIZATION, BUSINESS OPERATIONS AND BASIS OF PRESENTATION - Liquidity (Details) - USD ($)	Apr. 28, 2020	Jan. 16, 2020	Mar. 31, 2020	Dec. 31, 2020
Liquidity
Cash				$ 455,000
Working capital deficit				2,700,000
Offering costs paid in exchange for Founder Shares			$ 25,000
Proceeds received from related party				24,399
Minimum net tangible asset upon consummation of business combination				5,000,001
Sponsor Note
Liquidity
Proceeds received from related party				125,000
Working Capital Loans
Liquidity
Loan amount from Sponsor outstanding				0
Sponsor
Liquidity
Offering costs paid in exchange for Founder Shares			$ 25,000	25,000
Sponsor | Class B common stock
Liquidity
Offering costs paid in exchange for Founder Shares		$ 25,000
IPO
Liquidity
Principal deposited in Trust Account	$ 414,000,000			$ 414,000,000
Minimum net tangible asset upon consummation of business combination	$ 5,000,001

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)	12 Months Ended
	Dec. 31, 2020USD ($)Vote$ / sharesshares	Sep. 30, 2020USD ($)	Jun. 30, 2020USD ($)
Federal depository insurance coverage	$ 250,000
Term of marketable securities held in Trust Account	185 days
Cash equivalents held in trust account	$ 414,049,527	$ 414,039,090	$ 414,028,653
NAV on investments | $ / shares	$ 1
Percentage of probability of business combination	95.00%
Unrecognized tax benefits	$ 0
Accrued interest and penalties	$ 0
Class A common stock
Common shares, outstanding including shares subject to possible redemption | shares	41,400,000
Common shares, shares authorized (in shares) | shares	500,000,000
Common shares, par value (in dollars per share) | $ / shares	$ 0.0001
Common shares, votes per share | Vote	1
Private placement warrants
Shares excluded since their inclusion would be anti-dilutive | shares	24,080,000
IPO
Financing costs derivative warrant liabilities	$ 1,400,000
Financing costs included in shareholders equity	$ 23,100,000

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Summary of Class A Ordinary Shares Subject to Possible Redemption and Recorded Outside of Permanent (Details) - USD ($)	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020
Plus:
Class A ordinary shares subject to possible redemption	$ 414,000,000	$ 414,000,000	$ 414,000,000
Class A common stock
Temporary Equity [Line Items]
Gross Proceeds	414,000,000
Less:
Offering costs allocated Class A ordinary shares subject to possible redemption	(23,098,147)
Proceeds allocated to warrants at issuance	(22,833,000)
Plus:
Accretion on Class A ordinary shares subject to possible redemption amount	45,931,147
Class A ordinary shares subject to possible redemption	$ 414,000,000

SUMMARY OF SIGNIFICANT ACCOUN_6

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Summary of Net Loss per Ordinary Share (Details) - USD ($)	3 Months Ended			6 Months Ended	9 Months Ended	12 Months Ended
	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Jun. 30, 2020	Sep. 30, 2020	Dec. 31, 2020
Numerator:
Allocation of net loss	$ (16,469,888)	$ (19,726,751)	$ (22,777)	$ (19,749,528)	$ (36,219,416)	$ (71,271,892)
Class A
Numerator:
Allocation of net loss						$ (48,961,671)
Denominator:
Basis and diluted weighted average ordinary shares outstanding	28,800,000	29,116,484		15,961,446	25,032,558	29,334,857
Basic and diluted net loss per ordinary share	$ (0.38)	$ (0.45)		$ (0.73)	$ (0.96)	$ (1.67)
Class B
Numerator:
Allocation of net loss						$ (22,310,221)
Denominator:
Basis and diluted weighted average ordinary shares outstanding	14,770,652	14,932,967		11,168,825	12,659,787	13,366,929
Basic and diluted net loss per ordinary share	$ (0.38)	$ (0.45)		$ (0.73)	$ (0.96)	$ (1.67)

RESTATEMENT (Details)

RESTATEMENT (Details)	12 Months Ended
	Dec. 31, 2020USD ($)
PRIOR PERIOD RESTATEMENT
Minimum net tangible asset upon consummation of business combination	$ 5,000,001
Redemption of temporary equity description	The Company had previously classified a portion of its Class A ordinary shares in permanent equity, or total shareholders’ equity. Although the Company did not specify a maximum redemption threshold, its charter provided that the Company would not redeem its public shares in an amount that would cause its net tangible assets to be less than $5,000,001

RESTATEMENT - BALANCE SHEETS (D

RESTATEMENT - BALANCE SHEETS (Details) - USD ($)	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Jan. 13, 2020
Current assets:
Cash and cash equivalents	$ 455,318	$ 1,446,391	$ 1,643,079
Prepaid expenses	302,315	366,791	465,063
Total current assets	757,633	1,813,182	2,108,142
Investments held in Trust Account	414,049,527	414,039,090	414,028,653
Total Assets	414,807,160	415,852,272	416,136,795
Current liabilities:
Accrued expenses	2,147,682	1,141,145	217,145
Accounts payable	1,260,831	775,431	872,438
Due to related party	24,399	17,572
Total current liabilities	3,432,912	1,934,148	1,089,583
Deferred legal fees	947,087	947,087	947,087
Deferred underwriting commissions	14,490,000	14,490,000	14,490,000
Derivative liabilities	99,115,200	66,606,600	51,265,800
Total Liabilities	117,985,199	83,977,835	67,792,470
Class A ordinary shares, subject to possible redemption	414,000,000	414,000,000	414,000,000
Shareholders' Deficit
Accumulated deficit	(117,179,574)	(82,127,098)	(65,657,210)
Total shareholders' deficit	(117,178,039)	(82,125,563)	(65,655,675)	$ 2,223	$ 0
Total Liabilities and Shareholders' Deficit	414,807,160	415,852,272	416,136,795
Class A common stock
Current liabilities:
Class A ordinary shares, subject to possible redemption	414,000,000
Class B common stock
Shareholders' Deficit
Ordinary shares	1,535	1,535	1,535
As Previously Reported
Current assets:
Cash and cash equivalents	455,318	1,446,391	1,643,079
Prepaid expenses	302,315	366,791	465,063
Total current assets	757,633	1,813,182	2,108,142
Investments held in Trust Account	414,049,527	414,039,090	414,028,653
Total Assets	414,807,160	415,852,272	416,136,795
Current liabilities:
Accrued expenses	2,147,682	1,141,145	217,145
Accounts payable	1,260,831	775,431	872,438
Due to related party	24,399	17,572
Total current liabilities	3,432,912	1,934,148	1,089,583
Deferred legal fees	947,087	947,087	947,087
Deferred underwriting commissions	14,490,000	14,490,000	14,490,000
Derivative liabilities	99,115,200	66,606,600	51,265,800
Total Liabilities	117,985,199	83,977,835	67,792,470
Class A ordinary shares, subject to possible redemption	291,821,955	326,874,430	343,344,320
Shareholders' Deficit
Additional paid-in capital	76,269,141	41,217,017	24,747,292
Accumulated deficit	(71,271,892)	(36,219,416)	(19,749,528)
Total shareholders' deficit	5,000,006	5,000,007	5,000,005	$ 2,223
Total Liabilities and Shareholders' Deficit	414,807,160	415,852,272	416,136,795
As Previously Reported | Class A common stock
Shareholders' Deficit
Ordinary shares	1,222	871	706
As Previously Reported | Class B common stock
Shareholders' Deficit
Ordinary shares	1,535	1,535	1,535
Restatement Impacts
Current liabilities:
Class A ordinary shares, subject to possible redemption	122,178,045	87,125,570	70,655,680
Shareholders' Deficit
Additional paid-in capital	(76,269,141)	(41,217,017)	(24,747,292)
Accumulated deficit	(45,907,682)	(45,907,682)	(45,907,682)
Total shareholders' deficit	(122,178,045)	(87,125,570)	(70,655,680)
Restatement Impacts | Class A common stock
Shareholders' Deficit
Ordinary shares	$ (1,222)	$ (871)	$ (706)

RESTATEMENT - STATEMENTS OF OPE

RESTATEMENT - STATEMENTS OF OPERATIONS (Details) - USD ($)	3 Months Ended			6 Months Ended	9 Months Ended	12 Months Ended
	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Jun. 30, 2020	Sep. 30, 2020	Dec. 31, 2020
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net loss	$ (16,469,888)	$ (19,726,751)	$ (22,777)	$ (19,749,528)	$ (36,219,416)	$ (71,271,892)
Class A common stock
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net loss						$ (48,961,671)
Weighted average shares outstanding	28,800,000	29,116,484		15,961,446	25,032,558	29,334,857
Basic and diluted net income (loss) per share	$ (0.38)	$ (0.45)		$ (0.73)	$ (0.96)	$ (1.67)
Class B common stock
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net loss						$ (22,310,221)
Weighted average shares outstanding	14,770,652	14,932,967		11,168,825	12,659,787	13,366,929
Basic and diluted net income (loss) per share	$ (0.38)	$ (0.45)		$ (0.73)	$ (0.96)	$ (1.67)
As Previously Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net loss	$ (16,469,888)	$ (19,726,751)	$ (22,777)			$ (71,271,892)
As Previously Reported | Class A common stock
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Weighted average shares outstanding						41,000,000
Basic and diluted net income (loss) per share						$ 0
As Previously Reported | Class B common stock
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Weighted average shares outstanding						15,350,000
Basic and diluted net income (loss) per share						$ (4.65)
Restatement Impacts | Class A common stock
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Weighted average shares outstanding						(11,665,143)
Basic and diluted net income (loss) per share						$ (1.67)
Restatement Impacts | Class B common stock
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Weighted average shares outstanding						(1,983,071)
Basic and diluted net income (loss) per share						$ 2.98

RESTATEMENT - STATEMENTS OF CHA

RESTATEMENT - STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY (Details) - USD ($)	Jan. 16, 2020	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Jun. 30, 2020	Sep. 30, 2020	Dec. 31, 2020
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance		$ (65,655,675)	$ 2,223	$ 0	$ 0	$ 0	$ 0
Issuance of ordinary shares				25,000
Accretion on Class A ordinary shares subject to possible redemption			(45,931,147)				(45,931,147)
Net loss		(16,469,888)	(19,726,751)	(22,777)	(19,749,528)	(36,219,416)	(71,271,892)
Ending balance		(82,125,563)	(65,655,675)	2,223	(65,655,675)	(82,125,563)	(117,178,039)
Sponsor
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of ordinary shares				25,000			25,000
Class A common stock
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss							(48,961,671)
Class B common stock
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net loss							(22,310,221)
Class B common stock | Sponsor
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of ordinary shares	$ 25,000
Issuance of ordinary shares (in shares)	2,875,000
Common Stock | Class B common stock
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance		$ 1,535	$ 1,535
Beginning balance (in shares)		15,350,000	15,350,000
Issuance of ordinary shares				$ 1,535
Issuance of ordinary shares (in shares)				15,350,000
Ending balance		$ 1,535	$ 1,535	$ 1,535	$ 1,535	$ 1,535	$ 1,535
Ending balance (in shares)		15,350,000	15,350,000	15,350,000	15,350,000	15,350,000	15,350,000
Common Stock | Class B common stock | Sponsor
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of ordinary shares				$ 1,535			$ 1,535
Issuance of ordinary shares (in shares)				15,350,000			15,350,000
Additional Paid-In Capital
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance			$ 23,465	$ 0	$ 0	$ 0	$ 0
Issuance of ordinary shares				23,465
Accretion on Class A ordinary shares subject to possible redemption			(23,465)				(23,465)
Ending balance				23,465			0
Additional Paid-In Capital | Sponsor
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of ordinary shares				23,465			23,465
Accumulated Deficit
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance		$ (65,657,210)	(22,777)	0	0	0	0
Accretion on Class A ordinary shares subject to possible redemption			(45,907,682)				(45,907,682)
Net loss		(16,469,888)	(19,726,751)	(22,777)			(71,271,892)
Ending balance		(82,127,098)	(65,657,210)	(22,777)	(65,657,210)	(82,127,098)	(117,179,574)
As Previously Reported
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance		5,000,005	2,223
Sale of units in initial public offering, gross			414,000,000				414,000,000
Offering costs			(23,098,147)				(23,098,147)
Initial recognition of forward purchase agreement			351,000				351,000
Initial recognition of derivative liabilities			(23,184,000)				(23,184,000)
Shares subject to possible redemption		16,469,890	(343,344,320)				(291,821,955)
Net loss		(16,469,888)	(19,726,751)	(22,777)			(71,271,892)
Ending balance		5,000,007	5,000,005	2,223	5,000,005	5,000,007	5,000,006
As Previously Reported | Sponsor
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of ordinary shares				25,000			25,000
As Previously Reported | Common Stock | Class A common stock
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance		$ 706
Beginning balance (in shares)		7,065,568
Sale of units in initial public offering, gross			$ 4,140				$ 4,140
Sale of units in initial public offering, gross (in shares)			41,400,000				41,400,000
Shares subject to possible redemption		$ 165	$ (3,434)				$ (2,918)
Shares subject to possible redemption (in shares)		1,646,989	(34,334,432)				(29,182,196)
Ending balance		$ 871	$ 706		$ 706	$ 871	$ 1,222
Ending balance (in shares)		8,712,557	7,065,568		7,065,568	8,712,557	12,217,804
As Previously Reported | Common Stock | Class B common stock
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance		$ 1,535	$ 1,535
Beginning balance (in shares)		15,350,000	15,350,000
Ending balance		$ 1,535	$ 1,535	$ 1,535	$ 1,535	$ 1,535	$ 1,535
Ending balance (in shares)		15,350,000	15,350,000	15,350,000	15,350,000	15,350,000	15,350,000
As Previously Reported | Common Stock | Class B common stock | Sponsor
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of ordinary shares				$ 1,535			$ 1,535
Issuance of ordinary shares (in shares)				15,350,000			15,350,000
As Previously Reported | Additional Paid-In Capital
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance		$ 24,747,292	$ 23,465
Sale of units in initial public offering, gross			413,995,860				$ 413,995,860
Offering costs			(23,098,147)				(23,098,147)
Initial recognition of forward purchase agreement			351,000				351,000
Initial recognition of derivative liabilities			(23,184,000)				(23,184,000)
Shares subject to possible redemption		16,469,725	(343,340,886)				(291,819,037)
Ending balance		41,217,017	24,747,292	$ 23,465	$ 24,747,292	$ 41,217,017	76,269,141
As Previously Reported | Additional Paid-In Capital | Sponsor
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of ordinary shares				23,465			23,465
As Previously Reported | Accumulated Deficit
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance		(19,749,528)	(22,777)
Net loss		(16,469,888)	(19,726,751)	(22,777)			(71,271,892)
Ending balance		(36,219,416)	(19,749,528)	$ (22,777)	(19,749,528)	(36,219,416)	(71,271,892)
Restatement Impacts
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance		(70,655,680)
Sale of units in initial public offering, gross			(414,000,000)				(414,000,000)
Offering costs			23,098,147				23,098,147
Initial recognition of forward purchase agreement			(351,000)				(351,000)
Initial recognition of derivative liabilities			23,184,000				23,184,000
Shares subject to possible redemption		(16,469,890)	343,344,320				291,821,955
Accretion on Class A ordinary shares subject to possible redemption			(45,931,147)				(45,931,147)
Ending balance		(87,125,570)	(70,655,680)		(70,655,680)	(87,125,570)	(122,178,045)
Restatement Impacts | Common Stock | Class A common stock
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance		$ (706)
Beginning balance (in shares)		(7,065,568)
Sale of units in initial public offering, gross			$ (4,140)				$ (4,140)
Sale of units in initial public offering, gross (in shares)			(41,400,000)				(41,400,000)
Shares subject to possible redemption		$ (165)	$ 3,434				$ 2,918
Shares subject to possible redemption (in shares)		(1,646,989)	34,334,432				29,182,196
Ending balance		$ (871)	$ (706)		$ (706)	$ (871)	$ (1,222)
Ending balance (in shares)		(8,712,557)	(7,065,568)		(7,065,568)	(8,712,557)	(12,217,804)
Restatement Impacts | Additional Paid-In Capital
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance		$ (24,747,292)
Sale of units in initial public offering, gross			$ (413,995,860)				$ (413,995,860)
Offering costs			23,098,147				23,098,147
Initial recognition of forward purchase agreement			(351,000)				(351,000)
Initial recognition of derivative liabilities			23,184,000				23,184,000
Shares subject to possible redemption		(16,469,725)	343,340,886				291,819,037
Accretion on Class A ordinary shares subject to possible redemption			(23,465)				(23,465)
Ending balance		(41,217,017)	(24,747,292)		$ (24,747,292)	$ (41,217,017)	(76,269,141)
Restatement Impacts | Accumulated Deficit
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance		(45,907,682)
Accretion on Class A ordinary shares subject to possible redemption			(45,907,682)				(45,907,682)
Ending balance		$ (45,907,682)	$ (45,907,682)		$ (45,907,682)	$ (45,907,682)	$ (45,907,682)

RESTATEMENT - STATEMENT OF CASH

RESTATEMENT - STATEMENT OF CASH FLOWS (Details) - USD ($)	18 Months Ended	21 Months Ended	24 Months Ended
	Jun. 30, 2021	Sep. 30, 2021	Dec. 31, 2021
STATEMENT OF CASH FLOWS
Initial value of ordinary shares subject to possible redemption	$ 394,610,120	$ 394,712,480	$ 352,141,880
Change in value of ordinary shares subject to possible redemption		$ (1,231,450)	$ (60,319,925)

INITIAL PUBLIC OFFERING (Detail

INITIAL PUBLIC OFFERING (Details) $ / shares in Units, $ in Millions	Apr. 28, 2020USD ($)$ / sharesshares
Subsidiary, Sale of Stock [Line Items]
Price per unit | $ / shares	$ 10
Proceeds from issuance of shares	$ 414
Underwriting commissions	14.5
Legal fees	$ 0.9
Number of Class A ordinary share in each unit | shares	1
Exercise price of warrants (in dollars per share) | $ / shares	$ 11.50
Over-allotment
Subsidiary, Sale of Stock [Line Items]
Number of units sold in initial public offering | shares	5,400,000
IPO
Subsidiary, Sale of Stock [Line Items]
Number of units sold in initial public offering | shares	41,400,000
Price per unit | $ / shares	$ 10
Proceeds from issuance of shares	$ 414
Offering costs	24.5
Underwriting commissions	14.5
Legal fees	$ 0.9
Number of shares called by each warrants (in shares) | shares	1

PRIVATE PLACEMENT (Details)

PRIVATE PLACEMENT (Details) - USD ($) $ / shares in Units, $ in Millions	Apr. 28, 2020	Dec. 31, 2020
PRIVATE PLACEMENT
Exercise price of warrants (in dollars per share)	$ 11.50
Private Placement
PRIVATE PLACEMENT
Number of warrants to purchase shares issued (in shares)	10,280,000	10,280,000
Price of warrants (in dollars per share)	$ 1	$ 1
Proceeds from issuance of warrants	$ 10.3	$ 10.3
Exercise price of warrants (in dollars per share)		$ 11.50
Private Placement | Class A common stock
PRIVATE PLACEMENT
Number of shares called by each warrants (in shares)		1

RELATED PARTY TRANSACTIONS - Fo

RELATED PARTY TRANSACTIONS - Founder Shares (Details)	Apr. 23, 2020shares	Mar. 06, 2020shares	Jan. 16, 2020USD ($)shares	Mar. 31, 2020USD ($)	Dec. 31, 2020USD ($)Item$ / sharesshares
RELATED PARTY TRANSACTIONS
Offering costs paid in exchange for Founder Shares | $				$ 25,000
Sponsor
RELATED PARTY TRANSACTIONS
Offering costs paid in exchange for Founder Shares | $				$ 25,000	$ 25,000
Expenses paid by Sponsor on behalf of the Company
RELATED PARTY TRANSACTIONS
Amount of transaction | $					$ 24,000
Class B common stock
RELATED PARTY TRANSACTIONS
Shares issued (in shares)	15,350,000	13,625,000	2,875,000		15,350,000
Shares outstanding (in shares)	15,350,000	13,625,000	2,875,000		15,350,000
Threshold period for not to transfer, assign or sell any of their shares or warrants after the completion of the initial business combination					1 year
Class B common stock | Independent director
RELATED PARTY TRANSACTIONS
Number of shares held (in shares)	100,000
Class B common stock | Sponsor
RELATED PARTY TRANSACTIONS
Number of shares issued (in shares)			2,875,000
Offering costs paid in exchange for Founder Shares | $			$ 25,000
Number of shares held (in shares)	15,250,000	13,625,000
Class B common stock | Sponsor | Keith W. Abell
RELATED PARTY TRANSACTIONS
Number of shares transferred (in shares)		50,000
Class B common stock | Sponsor | Eva F. Huston
RELATED PARTY TRANSACTIONS
Number of shares transferred (in shares)		50,000
Class A common stock
RELATED PARTY TRANSACTIONS
Threshold period for not to transfer, assign or sell any of their shares or warrants after the completion of the initial business combination					30 days
Stock price trigger to transfer, assign or sell any shares or warrants of the company, after the completion of the initial business combination (in dollars per share) | $ / shares					$ 12
Number of trading days at 12.00 per share or more within 30-day trading period triggering release of lock-up | Item					20
Threshold consecutive trading days for transfer, assign or sale of shares or warrants, after the completion of the initial business combination					30 days
Threshold period after the business combination in which the 20 trading days within any 30 trading day period commences					150 days

RELATED PARTY TRANSACTIONS - Re

RELATED PARTY TRANSACTIONS - Related Party Loans (Details) - USD ($)	Jan. 16, 2020	Dec. 31, 2020
RELATED PARTY TRANSACTIONS
Proceeds received from related party		$ 24,399
Sponsor Note
RELATED PARTY TRANSACTIONS
Proceeds received from related party		125,000
Sponsor Note | Maximum
RELATED PARTY TRANSACTIONS
Amount agreed to be loaned	$ 300,000
Working Capital Loans
RELATED PARTY TRANSACTIONS
Loan amount from Sponsor outstanding		$ 0
Price of warrants (in dollars per share)		$ 1
Working Capital Loans | Maximum
RELATED PARTY TRANSACTIONS
Loans convertible into warrants		$ 2,500,000

RELATED PARTY TRANSACTIONS - _2

RELATED PARTY TRANSACTIONS - Forward Purchase Agreement (Details) - $ / shares	12 Months Ended
	Dec. 31, 2020	Apr. 28, 2020
RELATED PARTY TRANSACTIONS
Exercise price of Forward Purchase Warrants (in dollars per share)		$ 11.50
Forward Purchase Agreement with a member of the Sponsor
RELATED PARTY TRANSACTIONS
Units agreed to be purchased, authorized amount	200,000,000
Purchase price per unit (in dollars per share)	$ 10
Forward Purchase Agreement with a member of the Sponsor | Class A common stock
RELATED PARTY TRANSACTIONS
Number of Forward Purchase Shares that each unit consists (in shares)	1
Number of Forward Purchase Warrants that each unit consists (in shares)	1
Number of shares called by each Forward Purchase Warrant (in shares)	1
Exercise price of Forward Purchase Warrants (in dollars per share)	$ 11.50
Forward Purchase Agreement with a member of the Sponsor | Private placement warrants
RELATED PARTY TRANSACTIONS
Number of Forward Purchase Warrants that each unit consists (in shares)	0.25

FAIR VALUE MEASUREMENTS (Detail

FAIR VALUE MEASUREMENTS (Details)	12 Months Ended
	Dec. 31, 2020USD ($)
Acquisition date fair value of warrants:
Change in fair value of forward purchase agreement	$ 28,075,000
Level 3
Acquisition date fair value of warrants:
Forward purchase warrants issued under the Forward Purchase Agreement	351,000
Total acquisition date fair value of derivative liabilities	351,000
Change in fair value of forward purchase agreement	(351,000)
Warrant Liabilities | Level 3
Acquisition date fair value of warrants:
Public warrants issued in the initial public offering	23,184,000
Private placements warrants issued in connection with the initial public offering	10,280,000
Total acquisition date fair value of derivative liabilities	33,464,000
Change in fair value of derivative liabilities	37,927,200
Change in fair value of forward purchase agreement	27,724,000
End of period	$ 99,115,200

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details)	12 Months Ended
	Dec. 31, 2020USD ($)Item$ / sharesshares
COMMITMENTS AND CONTINGENCIES
Period for filing of registration statement for a secondary offering of the Forward Purchase Shares and the Forward Purchase Warrants	30 days
Period to declare registration statement effective	60 days
Underwriting discount (in dollars per unit) | $ / shares	$ 0.20
Payments of underwriting discount	$ 8,300,000
Deferred underwriting commission (in dollars per unit) | $ / shares	$ 0.35
Deferred underwriting commissions in connection with the initial public offering	$ 14,490,000
Number of legal counsels from whom legal advisory services were obtained | Item	2
Deferred legal fees	$ 900,000
Over-allotment
COMMITMENTS AND CONTINGENCIES
Period to exercise the over-allotment option	45 days
Additional units granted to underwriters to purchase | shares	5,400,000

SHAREHOLDERS' DEFICIT - Common

SHAREHOLDERS' DEFICIT - Common Stock (Details)	12 Months Ended
	Dec. 31, 2020Vote$ / sharesshares	Apr. 23, 2020shares	Mar. 06, 2020shares	Jan. 16, 2020shares
Class A common stock
SHAREHOLDERS' DEFICIT
Common shares, shares authorized (in shares)	500,000,000
Common shares, par value (in dollars per share) | $ / shares	$ 0.0001
Common shares, votes per share | Vote	1
Common shares, issued including shares subject to possible redemption	41,400,000
Common shares, outstanding including shares subject to possible redemption	41,400,000
Number of common stock issuable pursuant to Initial Business Combination, as a percent of outstanding shares	20.00%
Class B common stock
SHAREHOLDERS' DEFICIT
Common shares, shares authorized (in shares)	50,000,000
Common shares, par value (in dollars per share) | $ / shares	$ 0.0001
Common shares, votes per share | Vote	1
Shares issued (in shares)	15,350,000	15,350,000	13,625,000	2,875,000
Shares outstanding (in shares)	15,350,000	15,350,000	13,625,000	2,875,000
Number of Class A common stock issued upon conversion of each share (in shares)	1

SHAREHOLDERS' DEFICIT - Preferr

SHAREHOLDERS' DEFICIT - Preferred Stock (Details)	Dec. 31, 2020$ / sharesshares
Class of Stock [Line Items]
Preferred shares, shares authorized	1,000,000
Preferred shares, par value | $ / shares	$ 0.0001
Preferred shares, shares issued	0
Preferred shares, shares outstanding	0

DERIVATIVE LIABILITIES (Details

DERIVATIVE LIABILITIES (Details) - $ / shares	12 Months Ended
	Dec. 31, 2020	Apr. 28, 2020
Derivative Instruments, Gain (Loss) [Line Items]
Public Warrants exercisable term after the completion of a business combination	30 days
Public Warrants exercisable term from the closing of the public offering	12 months
Threshold maximum period for filing registration statement after business combination	20 days
Public Warrants expiration term	5 years
Redemption price per public warrant (in dollars per share)	$ 0.01
Minimum threshold written notice period for redemption of public warrants	30 days
Exercise price of Forward Purchase Warrants (in dollars per share)		$ 11.50
Forward Purchase Agreement with a member of the Sponsor
Derivative Instruments, Gain (Loss) [Line Items]
Units agreed to be purchased, authorized amount	200,000,000
Purchase price per unit (in dollars per share)	$ 10
Class A common stock
Derivative Instruments, Gain (Loss) [Line Items]
Threshold period for not to transfer, assign or sell any of their shares or warrants after the completion of the initial business combination	30 days
Stock price trigger for redemption of public warrants (in dollars per share)	$ 18
Threshold trading days for redemption of public warrants	20 days
Threshold consecutive trading days for redemption of public warrants	30 days
Number of trading days on which fair market value of shares is reported	10 days
Class A common stock | Forward Purchase Agreement with a member of the Sponsor
Derivative Instruments, Gain (Loss) [Line Items]
Number of Forward Purchase Shares that each unit consists (in shares)	1
Number of shares called by each Forward Purchase Warrant (in shares)	1
Exercise price of Forward Purchase Warrants (in dollars per share)	$ 11.50
Number of Forward Purchase Warrants that each unit consists (in shares)	1
Private placement warrants | Forward Purchase Agreement with a member of the Sponsor
Derivative Instruments, Gain (Loss) [Line Items]
Number of Forward Purchase Warrants that each unit consists (in shares)	0.25
Redemption of warrants commencing ninety days after the warrants become exercisable
Derivative Instruments, Gain (Loss) [Line Items]
Redemption price per public warrant (in dollars per share)	$ 0.10
Minimum threshold written notice period for redemption of public warrants	30 days
Redemption period after the public warrants become exercisable	90 days
Redemption of warrants commencing ninety days after the warrants become exercisable | Class A common stock
Derivative Instruments, Gain (Loss) [Line Items]
Stock price trigger for redemption of public warrants (in dollars per share)	$ 10

QUARTERLY FINANCIAL DATA (UNA_3

QUARTERLY FINANCIAL DATA (UNAUDITED) - BALANCE SHEETS (Unaudited) (Details) - USD ($)	Dec. 31, 2020	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Jan. 13, 2020
Current assets:
Cash and cash equivalents	$ 455,318	$ 1,446,391	$ 1,643,079
Prepaid expenses	302,315	366,791	465,063
Total current assets	757,633	1,813,182	2,108,142
Investments held in Trust Account	414,049,527	414,039,090	414,028,653
Total Assets	414,807,160	415,852,272	416,136,795
Current liabilities:
Accrued expenses	2,147,682	1,141,145	217,145
Accounts payable	1,260,831	775,431	872,438
Due to related party	24,399	17,572
Total current liabilities	3,432,912	1,934,148	1,089,583
Deferred legal fees	947,087	947,087	947,087
Deferred underwriting commissions	14,490,000	14,490,000	14,490,000
Derivative liabilities	99,115,200	66,606,600	51,265,800
Total Liabilities	117,985,199	83,977,835	67,792,470
Commitments and Contingencies (Note 8)
Class A ordinary shares, subject to possible redemption	414,000,000	414,000,000	414,000,000
Shareholders' Deficit
Accumulated deficit	(117,179,574)	(82,127,098)	(65,657,210)
Total shareholders' deficit	(117,178,039)	(82,125,563)	(65,655,675)	$ 2,223	$ 0
Total Liabilities and Shareholders' Deficit	414,807,160	415,852,272	416,136,795
As Previously Reported
Current assets:
Cash and cash equivalents	455,318	1,446,391	1,643,079
Prepaid expenses	302,315	366,791	465,063
Total current assets	757,633	1,813,182	2,108,142
Investments held in Trust Account	414,049,527	414,039,090	414,028,653
Total Assets	414,807,160	415,852,272	416,136,795
Current liabilities:
Accrued expenses	2,147,682	1,141,145	217,145
Accounts payable	1,260,831	775,431	872,438
Due to related party	24,399	17,572
Total current liabilities	3,432,912	1,934,148	1,089,583
Deferred legal fees	947,087	947,087	947,087
Deferred underwriting commissions	14,490,000	14,490,000	14,490,000
Derivative liabilities	99,115,200	66,606,600	51,265,800
Total Liabilities	117,985,199	83,977,835	67,792,470
Class A ordinary shares, subject to possible redemption	291,821,955	326,874,430	343,344,320
Shareholders' Deficit
Additional paid-in capital	76,269,141	41,217,017	24,747,292
Accumulated deficit	(71,271,892)	(36,219,416)	(19,749,528)
Total shareholders' deficit	5,000,006	5,000,007	5,000,005	$ 2,223
Total Liabilities and Shareholders' Deficit	414,807,160	415,852,272	416,136,795
Restatement Impacts
Current liabilities:
Class A ordinary shares, subject to possible redemption	122,178,045	87,125,570	70,655,680
Shareholders' Deficit
Additional paid-in capital	(76,269,141)	(41,217,017)	(24,747,292)
Accumulated deficit	(45,907,682)	(45,907,682)	(45,907,682)
Total shareholders' deficit	(122,178,045)	(87,125,570)	(70,655,680)
Class A common stock
Current liabilities:
Class A ordinary shares, subject to possible redemption	414,000,000
Class A common stock | As Previously Reported
Shareholders' Deficit
Ordinary shares	1,222	871	706
Class A common stock | Restatement Impacts
Shareholders' Deficit
Ordinary shares	(1,222)	(871)	(706)
Class B common stock
Shareholders' Deficit
Ordinary shares	1,535	1,535	1,535
Class B common stock | As Previously Reported
Shareholders' Deficit
Ordinary shares	$ 1,535	$ 1,535	$ 1,535

QUARTERLY FINANCIAL DATA (UNA_4

QUARTERLY FINANCIAL DATA (UNAUDITED) - STATEMENTS OF OPERATIONS (Unaudited) (Details) - USD ($)	3 Months Ended			6 Months Ended	9 Months Ended	12 Months Ended
	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Jun. 30, 2020	Sep. 30, 2020	Dec. 31, 2020
Operating expenses
General and administrative expenses	$ 1,139,525	$ 172,519		$ 195,296	$ 1,334,821	$ 3,889,134
Loss from operations	(1,139,525)	(172,519)		(195,296)	(1,334,821)	(3,889,134)
Net gain from investments held in Trust Account	10,437	28,653		28,653	39,090	49,527
Loss from change in fair value of derivative liabilities	15,340,800	18,152,800		18,152,800	33,493,600	66,002,200
Financing cost - derivative liabilities		1,430,085		1,430,085	1,430,085	(1,430,085)
Net loss	(16,469,888)	(19,726,751)	$ (22,777)	$ (19,749,528)	$ (36,219,416)	(71,271,892)
As Previously Reported
Operating expenses
Net loss	$ (16,469,888)	$ (19,726,751)	$ (22,777)			(71,271,892)
Class A common stock
Operating expenses
Net loss						$ (48,961,671)
Basis and diluted weighted average ordinary shares outstanding	28,800,000	29,116,484		15,961,446	25,032,558	29,334,857
Basic and diluted net loss per ordinary share	$ (0.38)	$ (0.45)		$ (0.73)	$ (0.96)	$ (1.67)
Class A common stock | As Previously Reported
Operating expenses
Basis and diluted weighted average ordinary shares outstanding						41,000,000
Basic and diluted net loss per ordinary share						$ 0
Class A common stock | Restatement Impacts
Operating expenses
Basis and diluted weighted average ordinary shares outstanding						(11,665,143)
Basic and diluted net loss per ordinary share						$ (1.67)
Class B common stock
Operating expenses
Net loss						$ (22,310,221)
Basis and diluted weighted average ordinary shares outstanding	14,770,652	14,932,967		11,168,825	12,659,787	13,366,929
Basic and diluted net loss per ordinary share	$ (0.38)	$ (0.45)		$ (0.73)	$ (0.96)	$ (1.67)
Class B common stock | As Previously Reported
Operating expenses
Basis and diluted weighted average ordinary shares outstanding						15,350,000
Basic and diluted net loss per ordinary share						$ (4.65)
Class B common stock | Restatement Impacts
Operating expenses
Basis and diluted weighted average ordinary shares outstanding						(1,983,071)
Basic and diluted net loss per ordinary share						$ 2.98

QUARTERLY FINANCIAL DATA (UNA_5

QUARTERLY FINANCIAL DATA (UNAUDITED) - STATEMENTS OF CHANGES IN SHAREHOLDERS' EQUITY (Unaudited) (Details) - USD ($)	Jan. 16, 2020	Sep. 30, 2020	Jun. 30, 2020	Mar. 31, 2020	Jun. 30, 2020	Sep. 30, 2020	Dec. 31, 2020
Changes in Stockholders' Equity
Beginning balance		$ (65,655,675)	$ 2,223	$ 0	$ 0	$ 0	$ 0
Issuance of ordinary shares				25,000
Accretion on Class A ordinary shares subject to possible redemption			(45,931,147)				(45,931,147)
Net loss		(16,469,888)	(19,726,751)	(22,777)	(19,749,528)	(36,219,416)	(71,271,892)
Ending balance		(82,125,563)	(65,655,675)	2,223	(65,655,675)	(82,125,563)	(117,178,039)
As Previously Reported
Changes in Stockholders' Equity
Beginning balance		5,000,005	2,223
Sale of units in initial public offering, gross			414,000,000				414,000,000
Offering costs			(23,098,147)				(23,098,147)
Initial recognition of forward purchase agreement			351,000				351,000
Initial recognition of derivative liabilities			(23,184,000)				(23,184,000)
Shares subject to possible redemption		16,469,890	(343,344,320)				(291,821,955)
Net loss		(16,469,888)	(19,726,751)	(22,777)			(71,271,892)
Ending balance		5,000,007	5,000,005	2,223	5,000,005	5,000,007	5,000,006
Restatement Impacts
Changes in Stockholders' Equity
Beginning balance		(70,655,680)
Sale of units in initial public offering, gross			(414,000,000)				(414,000,000)
Offering costs			23,098,147				23,098,147
Initial recognition of forward purchase agreement			(351,000)				(351,000)
Initial recognition of derivative liabilities			23,184,000				23,184,000
Shares subject to possible redemption		(16,469,890)	343,344,320				291,821,955
Accretion on Class A ordinary shares subject to possible redemption			(45,931,147)				(45,931,147)
Ending balance		(87,125,570)	(70,655,680)		(70,655,680)	(87,125,570)	(122,178,045)
Sponsor
Changes in Stockholders' Equity
Issuance of ordinary shares				25,000			25,000
Sponsor | As Previously Reported
Changes in Stockholders' Equity
Issuance of ordinary shares				25,000			25,000
Class A common stock
Changes in Stockholders' Equity
Net loss							(48,961,671)
Class B common stock
Changes in Stockholders' Equity
Net loss							(22,310,221)
Class B common stock | Sponsor
Changes in Stockholders' Equity
Issuance of ordinary shares	$ 25,000
Issuance of ordinary shares (in shares)	2,875,000
Common Stock | Class A common stock | As Previously Reported
Changes in Stockholders' Equity
Beginning balance		$ 706
Beginning balance (in shares)		7,065,568
Sale of units in initial public offering, gross			$ 4,140				$ 4,140
Sale of units in initial public offering, gross (in shares)			41,400,000				41,400,000
Shares subject to possible redemption		$ 165	$ (3,434)				$ (2,918)
Shares subject to possible redemption (in shares)		1,646,989	(34,334,432)				(29,182,196)
Ending balance		$ 871	$ 706		$ 706	$ 871	$ 1,222
Ending balance (in shares)		8,712,557	7,065,568		7,065,568	8,712,557	12,217,804
Common Stock | Class A common stock | Restatement Impacts
Changes in Stockholders' Equity
Beginning balance		$ (706)
Beginning balance (in shares)		(7,065,568)
Sale of units in initial public offering, gross			$ (4,140)				$ (4,140)
Sale of units in initial public offering, gross (in shares)			(41,400,000)				(41,400,000)
Shares subject to possible redemption		$ (165)	$ 3,434				$ 2,918
Shares subject to possible redemption (in shares)		(1,646,989)	34,334,432				29,182,196
Ending balance		$ (871)	$ (706)		$ (706)	$ (871)	$ (1,222)
Ending balance (in shares)		(8,712,557)	(7,065,568)		(7,065,568)	(8,712,557)	(12,217,804)
Common Stock | Class B common stock
Changes in Stockholders' Equity
Beginning balance		$ 1,535	$ 1,535
Beginning balance (in shares)		15,350,000	15,350,000
Issuance of ordinary shares				$ 1,535
Issuance of ordinary shares (in shares)				15,350,000
Ending balance		$ 1,535	$ 1,535	$ 1,535	$ 1,535	$ 1,535	$ 1,535
Ending balance (in shares)		15,350,000	15,350,000	15,350,000	15,350,000	15,350,000	15,350,000
Common Stock | Class B common stock | As Previously Reported
Changes in Stockholders' Equity
Beginning balance		$ 1,535	$ 1,535
Beginning balance (in shares)		15,350,000	15,350,000
Ending balance		$ 1,535	$ 1,535	$ 1,535	$ 1,535	$ 1,535	$ 1,535
Ending balance (in shares)		15,350,000	15,350,000	15,350,000	15,350,000	15,350,000	15,350,000
Common Stock | Class B common stock | Sponsor
Changes in Stockholders' Equity
Issuance of ordinary shares				$ 1,535			$ 1,535
Issuance of ordinary shares (in shares)				15,350,000			15,350,000
Common Stock | Class B common stock | Sponsor | As Previously Reported
Changes in Stockholders' Equity
Issuance of ordinary shares				$ 1,535			$ 1,535
Issuance of ordinary shares (in shares)				15,350,000			15,350,000
Additional Paid-In Capital
Changes in Stockholders' Equity
Beginning balance			$ 23,465	$ 0	$ 0	$ 0	$ 0
Issuance of ordinary shares				23,465
Accretion on Class A ordinary shares subject to possible redemption			(23,465)				(23,465)
Ending balance				23,465			0
Additional Paid-In Capital | As Previously Reported
Changes in Stockholders' Equity
Beginning balance		$ 24,747,292	23,465
Sale of units in initial public offering, gross			413,995,860				413,995,860
Offering costs			(23,098,147)				(23,098,147)
Initial recognition of forward purchase agreement			351,000				351,000
Initial recognition of derivative liabilities			(23,184,000)				(23,184,000)
Shares subject to possible redemption		16,469,725	(343,340,886)				(291,819,037)
Ending balance		41,217,017	24,747,292	23,465	24,747,292	41,217,017	76,269,141
Additional Paid-In Capital | Restatement Impacts
Changes in Stockholders' Equity
Beginning balance		(24,747,292)
Sale of units in initial public offering, gross			(413,995,860)				(413,995,860)
Offering costs			23,098,147				23,098,147
Initial recognition of forward purchase agreement			(351,000)				(351,000)
Initial recognition of derivative liabilities			23,184,000				23,184,000
Shares subject to possible redemption		(16,469,725)	343,340,886				291,819,037
Accretion on Class A ordinary shares subject to possible redemption			(23,465)				(23,465)
Ending balance		(41,217,017)	(24,747,292)		(24,747,292)	(41,217,017)	(76,269,141)
Additional Paid-In Capital | Sponsor
Changes in Stockholders' Equity
Issuance of ordinary shares				23,465			23,465
Additional Paid-In Capital | Sponsor | As Previously Reported
Changes in Stockholders' Equity
Issuance of ordinary shares				23,465			23,465
Accumulated Deficit
Changes in Stockholders' Equity
Beginning balance		(65,657,210)	(22,777)	0	0	0	0
Accretion on Class A ordinary shares subject to possible redemption			(45,907,682)				(45,907,682)
Net loss		(16,469,888)	(19,726,751)	(22,777)			(71,271,892)
Ending balance		(82,127,098)	(65,657,210)	(22,777)	(65,657,210)	(82,127,098)	(117,179,574)
Accumulated Deficit | As Previously Reported
Changes in Stockholders' Equity
Beginning balance		(19,749,528)	(22,777)
Net loss		(16,469,888)	(19,726,751)	(22,777)			(71,271,892)
Ending balance		(36,219,416)	(19,749,528)	$ (22,777)	(19,749,528)	(36,219,416)	(71,271,892)
Accumulated Deficit | Restatement Impacts
Changes in Stockholders' Equity
Beginning balance		(45,907,682)
Accretion on Class A ordinary shares subject to possible redemption			(45,907,682)				(45,907,682)
Ending balance		$ (45,907,682)	$ (45,907,682)		$ (45,907,682)	$ (45,907,682)	$ (45,907,682)

QUARTERLY FINANCIAL DATA (UNA_6

QUARTERLY FINANCIAL DATA (UNAUDITED) - STATEMENT OF CASH FLOWS (Unaudited) (Details) - USD ($)	18 Months Ended	21 Months Ended	24 Months Ended
	Jun. 30, 2021	Sep. 30, 2021	Dec. 31, 2021
Initial value of ordinary shares subject to possible redemption	$ 394,610,120	$ 394,712,480	$ 352,141,880
Change in value of ordinary shares subject to possible redemption		$ (1,231,450)	$ (60,319,925)

SUBSEQUENT EVENTS - Additional

SUBSEQUENT EVENTS - Additional Information (Details)	Feb. 04, 2021shares
Subsequent Event | Class A common stock
Subsequent Event [Line Items]
Number of shares redeemed	0