Um unterjährige Finanzengpässe abfedern zu können, waren Krankenkassen schon immer gesetzlich verpflichtet, eine Liquiditätsrücklage zu bilden. Im Jahr 1989 wurde die Untergrenze für die Höhe dieser Rücklage von der Hälfte auf ein Viertel einer Monatsausgabe gesenkt. 2020 erfolgte eine weitere Senkung auf nur noch 20 Prozent.
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