REPORT FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT AND THE COUNCIL on the common provisioning fund in 2024

EUROPEAN COMMISSION Brussels, 6.6.2025 COM(2025) 400 final REPORT FROM THE COMMISSION TO THE EUROPEAN PARLIAMENT AND THE COUNCIL on the common provisioning fund in 2024 {SWD(2025) 100 final} EN EN TABLE OF CONTENTS INTRODUCTION ........................................................................................................................................................ 2 Part 1: Key milestones in 2024 ....................................................................................................................... 4 1.1. General overview ................................................................................................................................ 4 1.2. Compartment structure ................................................................................................................... 5 1.3. Guarantee calls and payment claims ....................................................................................... 7 1.4. Effective provisioning rate .......................................................................................................... 10 Part 2: Investment strategy, portfolio composition and performance ..................................... 10 2.1. Composition and characteristics of the portfolio ............................................................ 11 2.2. Environmental, social and governance (ESG) footprint ................................................ 12 2.3. CPF...