Company: ECC-PD
Filing Date: 2025-08-12
Form Type: N-CSRS
Source: 0001104659-25-076373
Chunk: 48

Company: Eagle Point Credit Co Inc.
Filing Date: 2025-08-12
Form: N-CSRS
Chunk 48
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 tax regulations may differ from net investment income and realized gains recognized for financial reporting purposes. Differences may be permanent or temporary. Permanent differences are reclassified among capital accounts in the consolidated financial statements to reflect their tax character. Temporary differences arise when certain items of income, expense, gain or loss are recognized at some time in the future. Differences in classification may also result from the treatment of short-term gains as ordinary income for federal income tax purposes. The tax basis components of distributable earnings may differ from the amounts reflected in the Consolidated Statement of Assets and Liabilities due to temporary book/tax differences arising primarily from partnerships and passive foreign investment company investments. As of June 30, 2025, the federal income tax cost and net unrealized depreciation on securities were as follows:

| ​ | Cost for federal income tax purposes | ​ | ​ | ​ | ​ | 1,607,557,794 | ​ | ​ |
| ​ | Gross unrealized appreciation        | ​ | ​ | ​ | ​ |    64,919,152 | ​ | ​ |
| ​ | Gross unrealized depreciation        | ​ | ​ | ​ | ​ |  -279,593,641 | ​ | ​ |
| ​ | Net unrealized depreciation          | ​ | ​ | ​ | ​ |  -214,674,489 | ​ | ​ |

40

Eagle Point Credit Company Inc. & Subsidiaries
Notes to Consolidated Financial Statements
June 30, 2025
(Unaudited) For the six months ended June 30, 2025, the Company incurred $50,025 in Delaware franchise tax expense related to the 2025 tax year. Sub II US, a subsidiary of the Company, has elected to be treated as a corporation for U.S. tax purposes and is subject to federal, state and local tax where it operates or is deemed to operate. Sub II US has recorded a deferred tax liability of $453,314 for the year ended December 31, 2024, which remains unpaid as of June 30, 2025. The deferred tax liability is related to book/tax differences for the taxable subsidiaries’ investments in certain partnership interests. Distributions The composition of distributions paid to common stockholders from net investment income and capital gains are determined in accordance with U.S. federal income tax regulations, which differ from U.S. GAAP. Distributions to common stockholders can be comprised of net investment income, net realized capital gains and return of capital for U.S.