Company: ECC-PD
Filing Date: 2025-11-13
Form Type: N-30B-2
Source: 0001104659-25-110818
Chunk: 28

Company: Eagle Point Credit Co Inc.
Filing Date: 2025-11-13
Form: N-30B-2
Chunk 28
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 (“Series AA Convertible Perpetual Preferred Stock”)

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7.00% Series AB Convertible Perpetual Preferred Stock (“Series AB Convertible Perpetual Preferred Stock” and collectively with the Series AA Convertible Perpetual Preferred Stock, the “Convertible Perpetual Preferred Stock)

The Perpetual Preferred Stock is recorded net of deferred issuance cost, which consists of fees and expenses incurred in connection with the issuance of the Perpetual Preferred Stock, and net of issuance premiums or 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 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 September 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.

20

Eagle Point Credit Company Inc. & Subsidiaries
Notes to Consolidated Financial Statements
September 30, 2025
(Unaudited) The following table presents the distributions and amortization of deferred issuance cost related to the Perpetual Preferred Stock for the nine months ended September 30, 2025:

| Amounts in millions​                                                                              
 ​                                                                                                 | ​ 
 ​ | ​ 
 ​ | ​                                
 Series DPerpetualPreferred Stock | ​ |   ​ | ​ | ​ 
 ​ | ​ 
 ​ | ​                                            
 Series AAConvertiblePerpetualPreferred Stock | ​ |   ​ | ​ | ​ 
 ​ | ​ 
 ​ | ​                                            
 Series ABConvertiblePerpetualPreferred Stock | ​ |   ​ | ​ | ​ 
 ​ | ​ 
 ​ | ​     
 Total | ​ |    ​ | ​ | ​ 
 ​ |
|:--------------------------------------------------------------------------------------------------|:--|:--|:---------------------------------|:--|----:|:--|:--|:--|:---------------------------------------------|:--|----:|:--|:--|:--|:---------------------------------------------|:--|