Company: ECC-PD
Filing Date: 2025-11-13
Form Type: N-30B-2
Source: 0001104659-25-110818
Chunk: 30

Company: Eagle Point Credit Co Inc.
Filing Date: 2025-11-13
Form: N-30B-2
Chunk 30
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Series 2028 Notes”) ▪ 5.375% Unsecured Notes due 2029 (the “Series 2029 Notes”) ▪ 7.75% Unsecured Notes due 2030 (the “Series 2030 Notes”) ▪ 6.75% Unsecured Notes due 2031 (the “Series 2031 Notes” and collectively with the Series 2028 Notes, Series 2029 Notes and Series 2030 Notes, the “Unsecured Notes”) ▪ 6.50% Series C Term Preferred Stock due 2031 (the “Series C Term Preferred Stock”) ▪ 8.00% Series F Term Preferred Stock due 2029 (the “Series F Term Preferred Stock” and collectively with the Series C Term Preferred Stock, the “Term Preferred Stock”) The primary reason for electing the FVO is to reflect economic events in the same period in which they occur and to simplify financial reporting and presentation. Repurchase of Debt Securities The Company records any gains resulting from the repurchase of the Company’s debt at a discount through open market transactions or redemptions and subsequent retirement as a realized gain or loss in the Consolidated Statement of Operations.

21

<div align='center'>Eagle Point Credit Company Inc. & Subsidiaries</div>

### Notes to Consolidated Financial Statements
<div align='center'>September 30, 2025 
 (Unaudited)</div>

#### Revenue Recognition

#### Interest Income from Investments
Interest income from debt securities is recorded using the accrual basis of accounting to the extent such amounts are expected to be collected.

Premiums and discounts on debt securities are amortized or accreted, respectively, using the effective interest method and are included in interest income. The Company applies the provisions of Accounting Standards Update No. 2017-08 Premium Amortization on Purchased Callable Debt Securities (“ASU 2017-08”) in calculating amortization of premium for applicable investments.

In certain circumstances, all or a portion of interest income from a given investment may be paid in the form of additional investment principal, often referred to as payment-in-kind (“PIK”) interest. PIK interest is included in interest income and interest receivable through the PIK capitalization date. On the capitalization date, the PIK component of interest receivable is capitalized as additional principal of the investment, which is subject to fair value determination, and the PIK interest rate is applied to the entire principal balance of the applicable