According to the preliminary financial results for the first three quarters of 2014, income of around 152.6 billion euros was offset by expenditure of around 153.3 billion euros. The difference of 763 million euros is largely due to the fact that the health insurance companies involved their policyholders in their high financial reserves through premiums and voluntary benefits. In the first three quarters of 2014, expenses for premium payments to health insurance members amounting to 553 million euros were paid for voluntary statutory benefits (e.g. osteopathy or professional tooth cleaning) amounting to 197 million euros. Without these special factors, the statutory health insurance (GKV) in the 1st-3rd Quarter of 2014 with an issue volume of 153.3 billion euros, a financial result that was almost balanced.
A differentiated analysis by type of health insurance company shows a different development: In the first three quarters of 2014, every second health insurance company achieved a plus. The AOKen achieved a surplus of around 349 million euros. In the case of the substitute funds, on the other hand, expenditure exceeded income by around EUR 833 million; 257 million euros for the company health insurance companies and 147 million euros for the guild health insurance companies. This spending overhang can be explained to a large extent by premium payments that the health insurance companies have made to their members.