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финансовая подушка

强调
一般 reserves (YuliaG); financial backstop (контекстуальный перевод Ремедиос_П)
具象的 safety cushion (Ремедиос_П)
财政 rainy day fund (wikipedia.org YuliaG); emergency fund (An emergency fund is a critical safety net to ensure you don’t dip into your other funds designated for your routine expenses./ Experts suggest having an emergency fund that covers three to six months of living expenses. savology.com NanelE)
银行业 financial cushion (Dorian Roman)