Company: ECC-PD
Filing Date: 2025-11-13
Form Type: N-30B-2
Source: 0001104659-25-110818
Chunk: 41

Company: Eagle Point Credit Co Inc.
Filing Date: 2025-11-13
Form: N-30B-2
Chunk 41
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 the Company’s investments, as permitted under the Adviser’s valuation policy approved by the Board.

27

Eagle Point Credit Company Inc. & Subsidiaries
Notes to Consolidated Financial Statements
September 30, 2025
(Unaudited) Changes in the unobservable inputs and assumptions can have an impact on the fair valuer measurement, specifically: ▪ Increases (decreases) in the default rate and discount rate, in isolation, would generally result in a lower (higher) fair value measurement. ▪ Changes in the prepayment rate may result in a higher or lower fair value, depending on the circumstances. ▪ Generally, a change in the default rate assumption may be accompanied by a directionally opposite change in the assumption used for the prepayment and recovery. Certain of the Company’s Level III investments have been valued using unadjusted inputs that have not been internally developed by the Adviser, including third-party transactions, recent market transactions and data reported by trustees. As a result, investments with a fair value of $44.8 million have been excluded from the preceding table. Change in Investments Classified as Level III The following table includes additional information pertaining to financial instruments classified within Level III for the year ended September 30, 2025:

| Change in Investments Classified as Level III (in millions)                                     
 ​                                                                                               | ​ | ​ | CLO Equity |   |           |   | ​ 
 ​ | ​ 
 ​ | ​                          
 LoanAccumulationFacilities | ​ |        ​ | ​ | ​ 
 ​ | ​ 
 ​ | ​                      
 Asset BackedSecurities | ​ |     ​ | ​ | ​ 
 ​ | ​ 
 ​ | ​          
 CFO Equity | ​ |    ​ | ​ | ​ 
 ​ | ​ 
 ​ | ​            
 Common Stock | ​ |   ​ | ​ | ​ 
 ​ |
|:------------------------------------------------------------------------------------------------|:--|:--|:-----------|:--|----------:|:--|:--|:--|:---------------------------|:--|---------:|:--|:--|:--|:-----------------------|:--|------:|:--|:--|:--|:-----------|:--|-----:|:--|:--|:--|:-------------|:--|----:|:--|:--|
| Balance as of January 1, 2025                                                                   | ​ | ​ | ​          | $ |   1,112.9 | ​ | ​ |