Companies could have dealt with this problem by overfunding during boom years.
1660s, from French fond "a bottom, floor, ground" (12c.), also "a merchant's basic stock or capital," from Latin fundus "bottom, foundation, piece of land," from PIE root *bhudh- "bottom, base" (cf. Sanskrit budhnah, Greek pythmen "foundation, bottom," Old English botm "lowest part;" see bottom (n.)). Funds "money at one's disposal" is from 1728. Fund-raiser (also fundraiser) first attested 1957.
1776, from fund (n.). Related: Funded; funding.