XML 85 R49.htm IDEA: XBRL DOCUMENT v3.21.2
Share listing expense and change in fair value of warrant liabilities (Tables)
 12 Months Ended
Dec. 31, 2020
Text Block [Abstract]  
Summary of Calculation of the Share listing expense Details of the calculation of the Share listing expense are as follows:
(Euros in thousands, except share and per share data)
 
Description
 
Amount
(Restated)
 
 
Number of
shares/warrants
 
(a) ARYA Ordinary Shares
 
 
—
 
 
 
17,968,750
 
(b) Closing price of ARYA Ordinary Shares on Nasdaq as of July 1, 2020
 
€
13.53
 
 
 
—
 
(c) Fair value of TopCo Shares issued to ARYA shareholders
(a * b)
 
€
243,071
 
 
 
—
 
(d) Outstanding ARYA Warrants
 
 
—
 
 
 
7,187,500
 
(e) Closing price of ARYA Warrants on Nasdaq as of July 1, 2020
 
€
4.82
 
 
 
—
 
(f) Fair value of outstanding ARYA Warrants (d * e)
 
€
34,644
 
 
 
—
 
(g) Cash and cash equivalents held in ARYA’s trust account
 
€
128,849
 
 
   
(h) Current liabilities by ARYA
 
€
3,921
 
 
   
ARYA’s identifiable net assets (g-f-h)
 
€
90,284
 
 
 
—
 
IFRS 2 Expense on the closing date
 
€
152,787
 
 
 
—