Company: DSX-PB
Filing Date: 2025-03-21
Form Type: 20-F
Source: 0001562762-25-000050
Chunk: 287

Company: DIANA SHIPPING INC.
Filing Date: 2025-03-21
Form: 20-F
Item: Item 19
Chunk 287
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: Quoted

market prices in

active markets for
identical assets

or liabilities;

Level 2:

Observable market-based

inputs or

unobservable inputs

that
are corroborated by market data; Level 3:

Unobservable inputs that are not corroborated by

market
data.
v)
Share Based Payments:
The Company issues

restricted share awards

which are measured

at their
grant date fair value and are not subsequently

re-measured. That cost is recognized over the period
during which

an employee

is required

to provide

service in

exchange for

the award - the

requisite
service period

(usually the

vesting period).

No compensation

cost is

recognized for

equity instruments
for

which employees

do not

render

the

requisite service

unless the

board of

directors determines
otherwise.

Forfeitures

of

awards

are

accounted

for

when

and

if

they

occur.

If

an

equity

award

is
modified after the grant date, incremental compensation cost will be recognized in an amount equal
to

the

excess

of

the

fair

value

of

the

modified

award

over

the

fair

value

of

the

original

award
immediately before the modification.
w)
Equity

method

investments:
Investments

in

common

stock

in

entities

over

which

the

Company
exercises significant influence but does not exercise control are accounted for by the equity method
of accounting. Under this

method, the Company records such

an investment at cost

(or fair value if
a consequence of deconsolidation) and

adjusts the carrying amount for

its share of the

earnings or
losses

of

the

entity

subsequent to

the

date

of

investment and

reports

the

recognized

earnings

or
losses in income. Dividends received,

if any,

reduce the carrying amount of the

investment and are
recorded

as

receivable

on

dividend

declaration.

When

the

carrying

value

of

an

equity

method
investment is

reduced to

zero because of

losses, the

Company does

not provide

for additional

losses
unless

it

is

committed

to

provide

further

financial