Mirion Technologies, Inc. General form of registration statement for all companies including face-amount certificate companies

General form of registration statement for all companies including face-amount certificate companies

Fair Value Measurements (Tables)

Fair Value Measurements (Tables) - GS Acquisition Holdings Corp II [Member]

6 Months Ended

12 Months Ended

Jun. 30, 2021

Dec. 31, 2020

Summary Of Assets And Laibilities Measured At Fair Value

The following table presents information about the Company’s assets and liabilities that are measured at fair value on a recurring basis at June 30, 2021 and December 31, 2020 by level within the fair value hierarchy:


	June 30, 2021		Quoted Prices in Active Markets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Other Unobservable Inputs (Level 3)
Assets:
Money market funds held in Trust Account	$	750,085,956	$	750,085,956	$	—	$	—

Liabilities:
Warrant Liability – Public Warrants	$	41,250,000	$	41,250,000	$	—	$	—

Warrant Liability – Private Placement Warrants	$	21,194,049	$	—	$	—	$	21,194,049


Description	December 31, 2020		Quoted Prices in Active Markets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Other Unobservable Inputs (Level 3)
Assets:
Money market funds held in Trust Account	$	750,063,158	$	750,063,158	$	—	$	—

Liabilities:
Warrant Liability – Public Warrants	$	48,000,000	$	48,000,000	$	—	$	—

Warrant Liability – Private Placement Warrants	$	23,676,615	$	—	$	—	$	23,676,615

The following table presents information about the Company’s assets and liabilities that are measured at fair value on a recurring basis at December 31, 2020 by level within the fair value hierarchy:


Description	December 31, 2020		Quoted Prices in Active Markets (Level 1)		Significant Other Observable Inputs (Level 2)		Significant Other Unobservable Inputs (Level 3)
Assets:
Money market fund held in Trust Account	$	750,063,158	$	750,063,158	$	—	$	—

Liabilities:
Warrant Liability—Public Warrants	$	48,000,000	$	48,000,000	$	—	$	—

Warrant Liability—Private Placement Warrants	$	23,676,615	$	—	$	—	$	23,676,615

Summary Of Quantitative Information Regarding Fair Value Measurements

The following table provides quantitative information regarding Level 3 fair value measurements inputs:


	As of June 30, 2021			As of December 31, 2020
Stock price	$	10.40		$	10.90
Strike Price	$	11.50		$	11.50
Term (in years)		5.50			5.75
Volatility		28.00	%		28.30	%
Risk-free interest rate		0.96	%		0.47	%
Dividend yield		0.00	%		0.00	%
Fair value	$	2.49		$	2.79

The following table provides quantitative information regarding Level 3 fair value measurements inputs:


	As of July 2, 2020						As of December 31, 2020
	Public Warrants			Private Warrants			Private Warrants
Stock price	$	10.54		$	10.54		$	10.90
Strike Price	$	11.50		$	11.50		$	11.50
Term (in years)		6			6			5.75
Volitility		10 - 20	%		10 - 18	%		28.30	%
Risk-free rate		0.40	%		0.40	%		0.47	%
Dividend yield		0.00	%		0.00	%		0.00	%

Summary Of Reconciliation Of Warrant Liabilities Measured At Fair Value

The change in the fair value of the warrants measured with Level 3 inputs for the six months ended June 30, 2021 is summarized as follows:


Value of warrant liability measured with Level 3 inputs at December 31, 2020	$	23,676,615
Change in fair value of warrant liability measured with Level 3 inputs		(2,482,566	)
Transfer in/out		—

Value of warrant liability measured with Level 3 inputs at June 30, 2021	$	21,194,049

The change in the fair value of the Warrants measured with Level 3 inputs for the period from July 2, 2020 (Initial Measurement) through December 31, 2020 is summarized as follows:


Issuance of Public and Private Warrants with Level 3 measurements	$	28,537,364
Change in fair value of warrant liability measured with Level 3 inputs		14,726,289
Transfer of Public Warrants to Level 1 measurements		(19,587,038	)

Warrants liability at December 31, 2020 measured utilizing Level 3 inputs	$	23,676,615