Company: ECC-PD
Filing Date: 2025-08-12
Form Type: N-CSRS
Source: 0001104659-25-076373
Chunk: 45

Company: Eagle Point Credit Co Inc.
Filing Date: 2025-08-12
Form: N-CSRS
Chunk 45
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 at the initiation of each investment and each subsequent quarter thereafter. It is the Adviser’s policy to review the effective yield for each CFO equity and ABS residual tranche position at each measurement date and update periodically based on the facts and circumstances known to the Adviser. LAFs recognize interest income according to the guidance noted in ASC Topic 325-40-35-1, Beneficial Interest in Securitized Financial Assets , which states that the holder of a beneficial interest in securitized financial assets shall determine interest income over the life of the beneficial interest in accordance with the effective yield method, provided such amounts are expected to be collected. FASB ASC 325-40-20 further defines “beneficial interests,” among other things, as “rights to receive all or portions of specified cash inflows received by a trust or other entity.” FASB ASC 325-40-15-7 also states that for income recognition purposes, beneficial interests in securitized financial assets (such as those in LAFs) are within the scope of ASC 325-40 because it is customary for certain industries, such as investment companies, to report interest income as a separate item in their income statements even though the investments are accounted for at fair value. The amount of interest income from LAFs recorded for the six months ended June 30, 2025 was $3.0 million. Other Income Other income includes the Company’s share of income under the terms of fee rebate agreements and commitment fee income. Dividend Income Dividend income represents dividend income from the Company’s investments in common stock. Interest Expense Interest expense includes the Company’s distributions associated with its Term Preferred Stock and interest paid associated with its Unsecured Notes. Interest expense also includes the Company’s amortization of issuance premiums/discounts associated with the issuance of its Term Preferred Stock. 38

Eagle Point Credit Company Inc. & Subsidiaries
Notes to Consolidated Financial Statements
June 30, 2025
(Unaudited) The following table summarizes the components of interest expense for the six months ended June 30, 2025:

| ​                                           | ​ | ​ | Series C TermPreferred Stock |   |           |   | ​ | ​ | Series F TermPreferred Stock |   |           |   | ​ | ​ | Series 2028Notes |   |           |   | ​ | ​ | Series 2029Notes |   |           |   | ​ | ​ | Series 2030Notes |   |           |