Company: ECC-PD
Filing Date: 2025-08-12
Form Type: N-CSRS
Source: 0001104659-25-076373
Chunk: 42

Company: Eagle Point Credit Co Inc.
Filing Date: 2025-08-12
Form: N-CSRS
Chunk 42
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 issuance premiums/ (discounts), if any. Deferred issuance cost is amortized into expense when it is probable the Perpetual Preferred Stock becomes redeemable in the future. Deferred issuance costs on the Convertible Perpetual Preferred Stock are amortized using the effective interest method due to the probable likelihood of contingent holder optional or death related redemptions occurring. The Convertible Perpetual Preferred Stock is recorded net of unamortized deferred issuance costs. The Company is compliant with all contingent redemption provisions of the Series D Perpetual Preferred Stock as of June 30, 2025, therefore, no deferred issuance costs have been amortized. Distributions paid and amortization of deferred issuance costs on the preferred stock treated as temporary equity are included in the Consolidated Statement of Operations as a component of net increase (decrease) in net assets resulting from operations attributable to common stockholders. The following table reflects distributions and amortization of Perpetual Preferred Stock deferred issuance costs for the six months ended June 30, 2025:

| ​                                                                                                 | ​ | ​ | Series DPerpetualPreferred Stock |   |           |   | ​ | ​ | Series AAConvertiblePerpetualPreferred Stock |   |           |   | ​ | ​ | Series ABConvertiblePerpetualPreferred Stock |   |         |   | ​ | ​ | Total |   |           |   | ​ |
|:--------------------------------------------------------------------------------------------------|:--|:--|:---------------------------------|:--|----------:|:--|:--|:--|:---------------------------------------------|:--|----------:|:--|:--|:--|:---------------------------------------------|:--|--------:|:--|:--|:--|:------|:--|----------:|:--|:--|
| Distributions (Including Accrued Distributions)                                                   | ​ | ​ | ​                                | $ | 3,559,133 | ​ | ​ | ​ | ​                                            | $ | 2,235,001 | ​ | ​ | ​ | ​                                            | $ | 162,151 | ​ | ​ | ​ | ​     | $ | 5,956,285 | ​ | ​ |
| Amortization of Deferred Issuance Costs                                                           | ​ | ​ | ​                                | ​ |         — | ​ | ​ | ​ | ​                                            | ​ | 1,372,642 | ​ | ​ | ​ | ​                                            | ​ |  32,148 |