What is Core Capital?

Core capital is the permanent capital of a SACCO as defined in the applicable regulations, typically comprising fully paid-up members' share capital, disclosed reserves and retained earnings. It excludes balances that members can withdraw, because withdrawable money cannot serve as a permanent buffer against loss.

A real Kenyan example

A SACCO building its core capital retains a portion of surplus rather than distributing all of it, which reduces this year's dividend and strengthens the institution.

Why it matters

Core capital is the measure regulators use to judge whether a SACCO is durable. It also explains a tension members feel directly: every shilling retained to build capital is a shilling not distributed, and the board has to defend that trade-off at the annual general meeting.

FAQs

What is included in core capital?
The composition is set in the regulations made under the Sacco Societies Act and typically includes fully paid-up share capital, disclosed reserves and retained earnings. Confirm the current definition with SASRA.
Do member deposits count as core capital?
Generally no, because deposits are a liability owed to members rather than permanent capital. The precise treatment is defined in the regulations.
Why does building core capital reduce my dividend?
Because retained surplus is one of the main ways a SACCO builds capital. Distributing everything strengthens this year's return and weakens the buffer, which is a genuine governance decision rather than an accounting technicality.

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