Company: ECC-PD
Filing Date: 2025-11-13
Form Type: N-30B-2
Source: 0001104659-25-110818
Chunk: 32

Company: Eagle Point Credit Co Inc.
Filing Date: 2025-11-13
Form: N-30B-2
Chunk 32
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 commitments.

#### Dividend Income
Dividend income represents dividend income from the Company’s investments in common stock and is recorded on the ex-dividend date.

22

Eagle Point Credit Company Inc. & Subsidiaries
Notes to Consolidated Financial Statements
September 30, 2025
(Unaudited) Expenses, Offering Cost and Deferred Financing and Issuance Costs Expense Recognition Expenses are recorded on the accrual basis of accounting. Offering Expenses Offering expenses associated with the issuance of shares of the Company’s common stock, inclusive of expenses incurred associated with offerings under the ATM program, are charged to paid-in-capital at the time the shares are sold in accordance with guidance noted in FASB ASC Topic 946-20-25-5, Investment Companies — Investment Company Activities — Recognition . Interest Expense Interest expense includes the distributions paid on the Company’s Term Preferred Stock and interest paid on the Company’s Unsecured Notes. Interest expense also includes the amortization of issuance premiums and discounts associated with the issuance of the Term Preferred Stock. The following table summarizes the components of interest expense for the nine months ended September 30, 2025:

| Amounts in millions                         
 ​                                           | ​ 
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 Series C TermPreferred Stock | ​ |   ​ | ​ | ​ 
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 Series F TermPreferred Stock | ​ |    ​ | ​ | ​ 
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 Series 2028Notes | ​ |   ​ | ​ | ​ 
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 Series 2029Notes | ​ |   ​ | ​ | ​ 
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 Series 2030Notes | ​ |   ​ | ​ | ​ 
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 Series 2031Notes | ​ |   ​ | ​ | ​ 
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 Total | ​ |    ​ | ​ | ​ 
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|:--------------------------------------------|:--|:--|:-----------------------------|:--|----:|:--|:--|:--|:-----------------------------|:--|-----:|:--|:--|:--|:-----------------|:--|----:|:--|:--|:--|:-----------------|:--|----:|:--|:--|:--|:-----------------|:--|----:|:--|:--|:--|:-----------------|: