Company: ECC-PD
Filing Date: 2025-11-13
Form Type: N-30B-2
Source: 0001104659-25-110818
Chunk: 38

Company: Eagle Point Credit Co Inc.
Filing Date: 2025-11-13
Form: N-30B-2
Chunk 38
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(Unaudited) assessment of the significance of a particular input to the fair value measurement in its entirety requires judgment and consideration of factors specific to the investment. Market price observability is impacted by a number of factors, including the type of investment, the characteristics specific to the investment and the state of the marketplace (including the existence and transparency of transactions between market participants). Investments with readily available quoted prices in active market generally require a lesser degree of judgment and have a higher degree of market price observability. Conversely, investments lacking observable market data are valued using Level III inputs, which incorporate the Adviser’s own assumptions (including assumptions the Adviser believes market participants would use in valuing investments and assumptions relating to appropriate risk adjustments for nonperformance and lack of marketability), as outlined in the Adviser’s valuation policy. In accordance with ASC Topic 820, the Company may use net asset value (“NAV”) as a practical expedient to estimate the fair value of certain investments that do not have a readily determinable fair value, such as the Company’s investment in Joint Ventures (“JV”). When NAV is used as a practical expedient, those investments are not categorized within the fair value hierarchy. An estimate of fair value is made for each investment at least monthly taking into account information available as of the reporting date. Fair Value Measurement The following tables summarize the valuation of the Company’s investments measured and reported at fair value under the fair value hierarchy levels as of September 30, 2025:

| ​                                                     
 Assets at Fair Value                                  
 Investments at Fair Value                             | ​ 
 ​ 
 ​ | ​ 
 ​ 
 ​ | Level I 
 ​       
 ​       | ​ 
 ​ |   ​ 
   ​ | ​ 
 ​ | ​ 
 ​ 
 ​ | ​ 
 ​ 
 ​ | Level II 
 ​        
 ​        | ​ 
 ​ |     ​ 
     ​ | ​ 
 ​ | ​ 
 ​ 
 ​ | ​ 
 ​ 
 ​ | Level III 
 ​         
 ​         | ​ 
 ​ |       ​ 
       ​ | ​ 
 ​ | ​ 
 ​ 
 ​ | ​ 
 ​ 
 ​ | Investmentsmeasured atNAV 
 ​                         
 ​                         | ​ 
 ​ |    ​ 
    ​ | ​ 
 ​ | ​ 
 ​ 
 ​ | ​ 
 ​ 
 ​ | Total 
 ​     
 ​     | ​ 
 ​ |       ​ 
       ​ | ​ 
 ​ | ​ 
 ​ 
 ​ |
|:------------------------------------------------------|:--|:--|:--------|:--|----:|