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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 11 Months Ended
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Dec. 31, 2020
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES |
Summary of calculation of basic and diluted net income (loss) per ordinary share | The following table reflects the calculation of basic and diluted net (loss) per ordinary share (in dollars, except per share amounts):
|  | For the Period from
|  | February 11, 2020
|  | (Inception) Through
|  | December 31, 2020
Class A Ordinary shares subject to possible redemption |  |  |
Numerator: Earnings allocable to Ordinary shares subject to possible redemption |  |  |
Interest earned on cash held in Trust Account |  | $ | —
Less: interest available to be withdrawn for payment of taxes |  |  | —
Less: interest available to be withdrawn for working capital |  |  | —
Net income |  | $ | —
Denominator: Weighted Average Class A ordinary shares subject to possible redemption |  |  |
Basic and diluted weighted average shares outstanding |  | $ | 51,750,000
Basic and diluted net income per share |  | $ | 0.00
Non-Redeemable Ordinary Shares |  |  |
Numerator: Net Loss minus Net Earnings |  |  |
Net loss |  | $ | (29,914,748)
Net income allocable to Class A ordinary shares subject to possible redemption |  |  | —
Non-Redeemable Net Loss |  | $ | (29,914,748)
Denominator: Weighted Average Non-Redeemable Ordinary Shares |  |  |
Basic and diluted weighted average shares outstanding, Non-redeemable ordinary shares |  |  | 12,288,052
Basic and diluted net loss per share, Non-redeemable ordinary shares |  | $ | (2.43)

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- Definition Tabular disclosure of an entity's basic and diluted earnings per share calculations, including a reconciliation of numerators and denominators of the basic and diluted per-share computations for income from continuing operations. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 260 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257 + Details
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