Company: DSX-PB
Filing Date: 2025-03-21
Form Type: 20-F
Source: 0001562762-25-000050
Chunk: 289

Company: DIANA SHIPPING INC.
Filing Date: 2025-03-21
Form: 20-F
Item: Item 19
Chunk 289
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investments

with

readily

determinable

fair

values

are

recognized

at

the

transaction

price

and
subsequently

measured

at

fair

value

through

net

income.

According

to

ASC

321-10-35-2,

the
Company has elected to measure equity securities without a readily determinable fair value, that do
not

qualify

for

the

practical expedient

in

ASC

820
Fair

Value

Measurement
to

estimate

fair

value
using

the

NAV

per

share

(or

its

equivalent),

at

its

cost

minus

impairment,

if

any.

If

the

Company
identifies observable price changes in orderly

transactions for the identical or

a similar investment of
the same

issuer,

it shall

measure equity

securities at

fair value

as of

the date

that the

observable
transaction occurred.

The Company

shall continue

to apply

this measurement

until the

investment
does

not qualify

to

be measured

in

accordance with

this paragraph.

At

each reporting

period,

the
Company reassesses

whether an

equity investment

without a

readily determinable

fair value

qualifies
to

be

measured

in

accordance

with

this

paragraph.

The

Company

may

subsequently

elect

to
measure equity

securities at

fair value

and the

election to measure

securities at

fair value

shall be
irrevocable. Any resulting

gains or

losses on the

securities for

which that election

is made shall

be
recorded in

earnings at

the time

of the

election. At

each reporting

period, the

Company also

evaluates
indicators such

as the

investee’s performance

and its

ability to

continue as

going concern

and market
conditions, to determine

whether an investment

is impaired

in which

case, the Company

will estimate
the fair value of the investment to determine the amount of impairment

loss.
bb)
Contracts

in

entity’s

equity:
Under

ASC

815-40

contracts

that

require

settlement

in

shares

are
considered equity instruments, unless an event that is not in the