Company: ECC-PD
Filing Date: 2025-11-13
Form Type: N-30B-2
Source: 0001104659-25-110818
Chunk: 29

Company: Eagle Point Credit Co Inc.
Filing Date: 2025-11-13
Form: N-30B-2
Chunk 29
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| Distributions (Including Accrued Distributions)                                                   | ​ | ​ | ​                                | $ | 5.3 | ​ | ​ | ​ | ​                                            | ​ | 4.2 | ​ | ​ | ​ | ​                                            | $ | 0.3 | ​ | ​ | ​ | ​     | $ |  9.8 | ​ | ​ |
| Amortization of Deferred Issuance Costs                                                           | ​ | ​ | ​                                | ​ |   — | ​ | ​ | ​ | ​                                            | ​ | 3.7 | ​ | ​ | ​ | ​                                            | ​ | 0.1 | ​ | ​ | ​ | ​     | ​ |  3.8 | ​ | ​ |
| Total Distributions (Including Accrued Distributions) and Amortization of Deferred Issuance Costs | ​ | ​ | ​                                | $ | 5.3 | ​ | ​ | ​ | ​                                            | $ | 7.9 | ​ | ​ | ​ | ​                                            | $ | 0.4 | ​ | ​ | ​ | ​     | $ | 13.6 | ​ | ​ |

See Note 7 “Preferred Stock” for further discussion relating to the Perpetual Preferred Stock issuances. Other Financial Assets and Financial Liabilities at Fair Value The Fair Value Option (“FVO”) under FASB ASC Subtopic 825-10, Fair Value Option (“ASC 825”), allows companies to make an irrevocable election to measure certain financial assets and liabilities at fair value on the initial and subsequent accounting reporting dates. This election is made on an instrument-by-instrument basis and must be applied to an entire instrument. Assets and liabilities measured at fair value are reported separately from those instruments measured using another accounting method. Additionally, changes in fair value attributable to instrument-specific credit risk on financial liabilities for which the FVO is elected are presented separately in other comprehensive income. Upfront offering costs related to instruments for which the FVO is elected, including costs associated with issuances under the Company’s at-the-market (“ATM”) program, are recognized in earnings as incurred and are not deferred. The Company has elected to apply the FVO under ASC 825 to the following instruments: ▪ 6.6875% Unsecured Notes due 2028 (the “