Contract

XXXXXXX XXXXXX RW’UBUCURUZI, RURI KU CYICARO CYARWO RUHABURANISHIRIZA IMANZA Z’UBUCURUZI, NONE KUWA 18/11/2016, RUKIJIJE MU RUHAME URUBANZA RCOMA 00417/2016/CHC/HCC & RCOMA 00520/2016/CHC/HCC MU BURYO BUKURIKIRA :

……………………………………………………………………………………………………………………………………

HABURANA:

 Mu rubanza RCOMA 00417/2016/CHC/HCC

UWANYIRIGIRA Xxxxxx xxxxx BUKURU JMV na MADAMU Ancilla utuye mu Mudugudu wa Ihuriro Akagari ka Karambo Umurenge wa Gatenga, Akarere ka Kicukiro, Umujyi wa Xxxxxx.Xxx :0000000000 E-mail: xxxxxx0@xxxxx.xx ; xxxxxxxxxxx na Me XXXXX Xxxx: UWAJURIYE

na:

XXXXX Xxxxx mwene GATAKE Ananias na MUKANGANGO Généreuse utuye mu Mudugudu w’Umutekano, Akagari ka Kimuhurura, Umurenge wa Kimihurura, Akarere ka Gasabo, Umujyi wa Xxxxxx.Xxx :000000000 E- mail : xxxxxxxxxx@xxxxx.xx, aburanirwa na Me XXXXXXX Xxxxxxx : UREGWA

 Mu rubanza RCOMA 00520/2016/CHC/HCC

XXXXX Xxxxx mwene GATAKE Ananias na MUKANGANGO Généreuse utuye mu Mudugudu w’Umutekano, Akagari ka Kimuhurura, Umurenge wa Kimihurura, Akarere ka Gasabo, Umujyi wa Xxxxxx.Xxx :000000000 E- mail : xxxxxxxxxx@xxxxx.xx : UWAJURIYE

Na:

UWANYIRIGIRA Xxxxxx xxxxx BUKURU JMV na MADAMU Ancilla utuye mu Mudugudu wa Ihuriro Akagari ka Karambo Umurenge wa Gatenga, Akarere ka Kicukiro, Umujyi wa Xxxxxx.Xxx :0000000000 E-mail: xxxxxx0@xxxxx.xx ;

SMART CLEARING AGENCY (SCA) Ltd na NYIRABASINGA Xxxxxxxx, bose bahagarariwe na Me XXXXX Xxxx: XXXXXXXX

IKIREGERWA:

- Xxxxxx xxxxxxx xxxxxxxxxx XXXXX Xxxxx nk’umunyamigabane muri sosiyete ya Smart Clearing Agency Ltd;

- Gutegeka XXXXX Xxxxx gusubiza amafaranga y’ikurikiranarubanza n’igihembo cya avoka;

- Gutegeka XXXXX Xxxxx gusubiza amafaranga y’igarama no gutanga idishyi (Kujuririra Urubanza X.xxx 00134/2016/TC/NYGE na X.xxx 00375/2016/TC/NYGE, rwaciwe n’Urukiko rw’Ubucuruzi rwa Nyarugenge ku wa 30/06/2016)

I. IMITERERE Y’URUBANZA

1. Me XXXXX Xxxx uburanira UWANYIRIGIRA Regine asobanura ko XXXXX Xxxxx yatanze ikirego mu Rukiko rw’Ubucuruzi rwa Nyarugenge asaba ko Urukiko rwatesha agaciro ibyemezo by’Inama rusange ya SMART CLEARING AGENCY Ltd yabaye kuwa 19 Nzeli 2015, icyo gihe yaregaga UWANYIRIGIRA Regine, NYIRABASINGA Xxxxxxxx na Smart Clearing Agency Ltd, ikirego cye gihabwa nimero RCOM 00134/2016/TC/NYGE.

2. UWANYIRIGIRA Regine nawe akaba ngo yaratanze ikirego muri urwo rukiko arusaba ko rwahagarika XXXXX Xxxxx nk’unyamigabane muri sosiyete ya SMART CLEARING AGENCY Ltd kubera impamvu yasobanuye mu mwanzuro ye itanga ikirego, ikirego cye cyandikwa kuri X.XXX 00375/2016/TC/NYGE, ariko Urukiko ruza kwemeza ko ikirego cya UWANYIRIGIRA Regine nta shingiro gifite.

3. UWANYIRIGIRA Regine amaze kutishimira imikirize y’Urubanza, arujuririye avuga ko impamvu ya mbere ari ukuba Urukiko rwaranze ko XXXXX Xxxxx yahagarikwa nk’umunyamigabane, kuba baragaragarije Urukiko ko hari « conflit d’intérêt” hagati ya XXXXX Xxxxx na Société SMART CLEARING AGENCY Ltd xxxxx Xxxxxxx ngo ntarwabiha agaciro ntirwagira n’icyo rubivugaho xxxxx xxxx mu kirego, indi mpamvu ikaba ari ukuba Urukiko rwaranze kwemeza ko imigabane ya XXXXX Xxxxx afite muri SCA Ltd yafatiriwe, indi mpamvu ikaba ari ukuba Urukiko rutarageneye indishyi UWANYIRIGIRA Regine.

4. Asoza asaba Urukiko kumuha indishyi z’ikurikirarubanza, iz’’akababaro kubera kumushora mu manza nta mpamvu, n’iz’igihembo cy’avoka harimo n’ibihano byishyuwe RRA zirenze.

5. XXXXX Xxxxx nawe akaba yaratanze ubujurire, Me XXXXXXX Xxxxxxx mu gutanga ubujurire ubwo bujurire avuga ko impamvu ya mbere hasuzumwa niba inama ya SCA Ltd yo kuwa 09/09/2015 yarakurikije amategeko n’agaciro k’ibikorwa byakozwe hashingiwe ku nyandikomvugo yayo (Icyemezo cy’iyandikisha rya sosiyete cyo kuwa 07/10/2015 n’ifungurwa rya konti yo muri AB Bank Rwanda Ltd), indi mpamvu ikaba ari iyo gusuzuma niba Urukiko rwarasubije ibyo rwasabwe byose, gusuzuma agaciro kahabwa ifatira ry’imigabane ya Xxxxx xxxx SCA Ltd, gusuzuma niba indishyi zari guhwanywa zitaremezwa ingano yazo. Asoza asaba ko uwaburanira yahabwa indishyi z’igihembo cya avoka n’ikurikiranarubanza.

6. Muri izi manza hakaba hagomba gusuzumwa niba inama ya SCA Ltd yateranye kuwa 09/09/2015 yarateranye bikurikije amategeko, gusuzuma niba XXXXX Xxxxx yahagarikwa nk’umunyamigabane wa SCA Ltd, gusuzuma niba urukiko rwakwemeza ifatira ry’imigabane ya XXXXX Xxxxx afite muri SCA Ltd, gusuzuma niba urukiko rwarasuzumye ibyo rwaregewe byose, gusuzuma niba haragombaga kubaho ihwanywa kw’indishyi no gusuzuma niba indishyi zisabwa na buri ruhande zifite ishingiro.

II. ISESENGURA RY’IBIBAZO

A. Ku birebana no gusuzuma niba inama ya SCA Ltd yateranye kuwa 09/09/2015 yarateranye bikurikije amategeko

29. Me XXXXXXX Xxxxxxx asobanura ko mu gace ka 15 k’urubanza rujuririrwa, Urukiko rwemeje ko inama rusange ya SCA Ltd yo kuwa 09/09/2015 yahamana agaciro kayo, ngo rukabishingira kubyo rwemeje mu gce ka 11 bijyanye no kuba yarakurikije amategeko ngo kuko « ubwiganze busanzwe bw’amajwi butari gushoboka ku ruhande rumwe rw’umunyamigabane wari usigaye, nk’uko n’uyu munsi XXXXX Xxxxx nawe atabubona mu nama yaterana kugirango avaneho icyemezo cya mugenzi we. Kubera ko umwe mubanyamigabane yari afunzwe,

akaba atari kwitabira xxxxx, xxxxx akaba yari yarasezeye, byafatwa nkaho yeguriye ubuyobozi mugenzi we UWANYIRIGIRA Xxxxxx xxxx bafatanije sosiyete, ko yamuhaye n’ububasha cyangwa amajwi ye kuko yari azi ko ubuyobozi yandikiye busigaye bugizwe na 50% y’amajwi y’abanyamigabane ariko abusaba gufata icyemezo ku iyegura rye».

30. Akomeza avuga ko ibyemejwe n’ Urukiko rugaragaza ko rwabishingiye ku ngingo ya 141 y’Itegeko No 07/2009 ryo kuwa 27/04/2009 ryerekeye amasosiyete y’ubucuruzi.

31. XXXXX Xxxxx xxx akaba atemeranya n’urukiko, ngo kuko asanga icyabaye kuwa 09/09/2015 kitanakwiye kwitwa inama rusange ya SCA Ltd, ahubwo ari inyandiko bwite ya UWANYIRIGIRA Regine na NYIRABASINGA Xxxxxxxx xxxxxxxx ku nyungu zabo bakayitirira SCA Ltd ubundi bashaka uburyo bayihesha umugisha w’ubuyobozi kugirango ibe yakwitirirwa Sosiyete.

32. Impamvu ngo ashingiraho abivuga akaba xxx xxx uko kugirango inama rusange isanzwe iterane igomba kubanza gutumizwa, kandi ubifitiye ububasha bwo kuyitumiza xxx Xxxxxxxx wayo nk’uko ingingo ya 14 ya Sitati za sosiyete ibiteganya, bigashimangirwa n’ingingo ya 155 y’Itegeko rigenga amasosiyete. UWANYIRIGIRA Xxxxxx xxx usibye no kuba nta nama yigeze atumiza, nta nubwo yari kugira ububasha bwo gutumiza inama rusange isanzwe kuko atari perezida wayo. Icyo yari afitiye ububasha xxx xx’umunyamigabane usanzwe, ngo xxxxx xxx ugutumiza inama rusange idasanzwe nk’uko iyo ngingo ikomeza ibivuga, kimwe n’ingingo ya 154 y’Itegeko rigenga amasosiyete. Ibyo kuvuga ngo ko XXXXX Xxxxx yari yarasezeye, Urukiko ngo rwirengagije ibiteganywa mu ngingo ya 182 y’itegeko ry’amasosiyete iteganya ko ukwegura kwemezwa n’inama y’abanyamigabane, kukagira agaciro guhera itariki yateraniye. Kuba kuva xxx xxx XXXXX Xxxxx yandikiye yegura ku buyobozi nta nama y’abanyamigabane yateranye ngo yemeze ubwegure bwe ishyireho n’ugomba kumusimbura, ngo bisobanura ko yakomeje kuba umuyobozi wa Sosiyete. Kuvuga ko ibaruwa ya XXXXX Xxxxx yegura byafatwa nko kuba yareguriye ubuyobozi, mugenzi we UWANYIRIGIRA Regine akamuha n’ububasha n’amajwi bye, xxx xxxxxx atariko

bikwiye kumvikana, kuko hakwiye gutandukanywa urwego rwa sosiyete n’umuntu ku xxxx xxx.

33. Akomeza avuga ngo ko XXXXX Xxxxx yandikiye ubuyobozi bwa SCA Ltd, kandi urwego rukuru rwayo rukaba xxx xxx Inteko Rusange y’abanyamigabane, ari narwo rufite ububasha bwo gushyiraho umuyobozi wa sosiyite (Directeur Associé) rukanamukuraho, nkuko biteganywa mu ngingo ya 10 niya 17 za sosiyete, bikanashimangirwa n’ingigo ya 182 y’Itegeko ry’amasosiyete yavuzwe haruguru. Gukeka ko yandikiye UWANYIRIGIRA Regine akanamwegurira ubuyobozi, ububasha n’amajwi bye, ngo byaba ari ukuvuga ko yanamuhaye n’imigabane ye kuko ijwi rishingira ku mugabane, ibyo ngo akaba ataribyo kuko ibyoyanditse nta rujijo rubirimo.

34. Na none avuga ko mu gace ka 9 na 10 tw’urubanza rujuririrwa Urukiko ngo rwasobanuye ko XXXXX Xxxxx yanditse yegura, nyuma akaza no gufungwa ntabashe gukurikirana imirimo ya buri munsi ya sosiyete, bityo hakaba hari impamvu zumvikana z’isimburwa rye. Ibyo kuba xxx xxxx impamvu zumvikana zari gutuma asimburwa akaba ngo ataribyo Urukiko rwari rwaregewe, ahubwo rwari rwasabwe kureba niba yarasimbujwe mu uburyo bukurikije amategeko.

35. Ibyo kuba ngo uburyo bwakoreshejwe butarakurikije amategeko ngo bikaba ngo akaba hakongeraho ko yanasimbujwe umuntu udateganywa muri sitati, kuko ingingo ya 10 yayo iteganya ko ubuyobozi bwa sosiyete bukorwa na Directeur Associé ushyirwaho n’Inama rusange, naho NYIRABASINGA Xxxxxxxx xxxxx yariswe Umuyobozi Mukuru (Directeur Général) ashyirwaho na UWANYIRIGIRA Regine ashingiye k’ububasha ahabwa n’ingingo ya 12 ya sitati nka Directeur Associé. Iyo ngingo iteganya ko Directeur Associé ashobora gukora recrutement y’abandi bakozi abiherewe uburenganzira n’Inama rusange. Aha ngo hakwibazwa niba UWANYIRIGIRA Regine yarigeze atorwa kugirango abashe kwitwa Directeur Associé nk’uko ingingo ya 10 ya sitati ibiteganya, ngo hakanibazwa niba xxxx xxxxx rusange yamuhaye uburenganzira bwo xxxxxxx xxxxxxx, hakanarebwa niba NYIRABASINGA Xxxxxxxx yarabaye xxxx akazi (recrutée) nk’uko sitati ibiteganya cyangwa niba yaratowe nk’uko inyandikomvugo y’xxxxx xxxx yabyemeje mu gice cyayo ya III.2.

36. Avuga na none ko ngo hakurikijwe inshingano zihabwa Directeur Associé zivugwa mu ngingo ya 11 ya sitati asanga ari nazo uwagizwe Umuyobozi Mukuru yahawe, ngo yibaza UWANYIRIGIRA Regine uvuga ko yasigaye ari Directeur Associé icyo ashinzwe. Mu gace ka 12 k’urubanza rujuririrwa, Urukiko ngo rwemeje ko ibyemezo byafashwe m’uburyo bukurikije amategeko, nyamara rwirengagiza ko ingingo ya 19 in fine ya sitati iteganya ko kugirango ibyemezo bifatwe mu buryo bwemewe n’amategeko, abanyamigabane bagomba guterana xxx xxx bujuje ¾ by’imigabane yose. Ngo bivuze ko mu bagize SCA Ltd umunyamiganbane umwe adashobora gukora inama ngo ifate ibyemezo, kuko atagira ubwo bwiganze bushingiye ku migabane, nk’uko n’Urukiko rwabigaragaje mu gace ka 11 k’urubanza rujuririrwa.

37. Asoza avuga ko kubijyanye nibyo urukiko rwemeje mu gace ka 13 k’urubanza rujuririrwa, xxx xxx ruvuga ko XXXXX Xxxxx yamenye inama y’inteko rusange ngo akanayemera, kuko yatanze uburenganzira (procuration) kuwa 28/09/2015 kugirango ahagararirwe, ngo akaba asanga ibyo ataribyo kuko ubutumwa buri muri procuration ngo ntabwo arubwo guhagararirwa mu nama y’inteko rusange, kandi bukaba bwaratanzwe nyuma yuko iyo nama ibaho kuko bavuga ko yabaye kuwa 09/09/2015, ibyo bikaba bigaragaza ko XXXXX Xxxxx atari azi ibyayo.

38. Me XXXXX Xxxx mu kwisobanura kuri iyi ngingo avuga ko kuvuga ko UWANYIRIGIRA Regine yayoboye inama rusange mu buryo bunyuranyije n’ingingo ya 15 ya Sitati za SCA Ltd, ngo ibyo ataribyo kuko xxx xx’uko babisobanuriye Urukiko rwa mbere, kuko XXXXX Xxxxx yari afunze, byongeye kandi imigabane ye yari yarafatiriwe, UWANYIRIGIRA Regine ajya gufata icyemezo cyo kuyobora inama rusange akaba xxx xxx uko XXXXX Xxxxx yari yareguye ku mirimo ye, ngo yaranamusabye gushaka undi muntu ugomba gukomeza imirimo nk’umuyobozi mushya ngo byumvikane ko nta kindi UWANYIRIGIRA Xxxxxx xxxx gukora uretse guhita afata inshingano za directrice associée , akanakoresha inama rusange kugira ngo ashyireho umuyobozi mushya ukurikirana ibikorwa bya sosiyete umunsi ku wundi yamumvikanagaho na XXXXX Xxxxx.

39. Akomeza avuga ko ngo nubwo XXXXX Xxxxx ahakana ibyakozwe ubu nyamara yigiza nkana ngo kuko igihe byakorwa yabyemeye nk’uko bigaragazwa n’ibaruwa yo kuwa 15/10/2015, yandikiye UWANYIRIGIRA Regine agira ati ʽʽ kandi mboneyeho gusaba rapporo directrice ukurikirana imirimo ya sosiyete umunsi ku wundi yo kuva mu kwa mbere 2015 kugeza kwa cyenda 2016 na none ngo bigaragazwa n’ibaruwa yandikiye UNDP resident representative yo kuwa 01/03/2015 xxx xxxxxx ati ʽʽ…..This is to inform you and all UN agencies that I am not longer the Managing Director of Smart Clearing Agency Ltd and have been replaced by Xxxxxxxx Xxxxxxxxxxxx, currenly Director mobile: 00 00 00 00 00 please address all communication and correspandances to her starting March 1st 2015……ʼʼ, ngo ibyo byose bigaragaraza ko ibyakozwe yari abizi kandi abishyigikiye.

40. Akomeza avuga ko ngo hashingiwe ku hame riteganya ko ntawe ushobora kwitwaza amayeri ye cyangwa amakosa ye ʽʽ…..Nemo auditor propriam turpitudinem allegeans cyangwa nul ne peut se prevaloir de sa propre turpitude……ʼʼ xxx xxxxxx ntaho yahera avuga ko ibyakozwe binyuranyije n’ingingo ya 15 ya sitati za SCA Ltd, ngo byongeye kandi mu gihe yari yeguye akabyemererwa ngo byumvikane ko n’icyemezo cya RDB cyangombaga guhinduka, cyane cyane ko yari yarabaye n’Umuyobozi w’iyindi company yitwa Blue Channel Logistic Ltd itanga service zimwe nkiza Smart Clearing Agency Ltd, nk’uko bigaragazwa n’icyemezo cya RDB (Certificate of domestic company registration) kigaragaza ko sosiyete yanditswe kuwa 22/20/2014.

41. Ku bijyanye n’ifungurwa rya konti nshya ngo xxxxx xxx burenganzira n’inshingano za Directeur Assocé, ngo cyane cyane ko ingingo ya 11 ya sitati za SCA Ltd imuha ububasha xxx iteganya ko ʽʽ le directeur associé a tous les pouvoirs pour tous les actes d’administrtation engageant la sociétéʼʼ. Akomeza asobanura ko ngo UWANYIRIGIRA Regine yayifunguranye na NYIRABASINGA Xxxxxxxx wasimbuye XXXXX Xxxxx kuri byose nka Managing Director harimo no gusinya kuri konti za Smart Clearing Agency Ltd. Ngo akaba atabona ikosa UWANYIRIGIRA Regine yakoze, kuko Banki zigira amategeko zigendera kugirango umuntu afungure konti,

xxx XX Bank yasabye Uwanyirigira Regine inyandiko arazitanga n’uko ifungura konti ya SCA Ltd.

42. Avuga ko ngo haba muri sitati, haba muri migenzereze y’imiyoborere ya za sosiyete zigenzweho (coutumes za management des sociétés modernes) ngo nta hantu herekana ko buri munyamigabane agomba gusinya kuri konti za sosiyete. Imiterere y’imiyoborere (structure organizationnelle) ngo akaba ariyo iha uburenganzira (mandat) abagomba gusinya kuri konti.

43. Asoza avuga ko XXXXX Xxxxx xxx avuga ko yagabayaga inyungu na mugenzi we ariko ubu ngo bikaba bitakiba, ibyo ngo nta shingiro byahabwa kuko bitigeze biburanywa, ikindi kuva ngo sosiyete ishingwa nta nyungu (dividendes) zigeze zitangwa, ngo kuko zitangwa hagaragajwe états financiers.

UKO URUKIKO RUBIBONA

44. Ingingo ya 155 y’itegeko N°07/2009 ryo kuwa 27/04/2009 ryerekeye amasosiyete y’ubucuruzi iteganya ko ‘’Uburyo inama y’inteko rusange y’abanyamigabane ikorwamo bukurikiza amabwiriza ashyirwaho n’Umwanditsi Mukuru keretse mu bihe byateganyijwe ukundi n’amategeko-shingiro agenga isosiyete’’ Naho ingingo ya 58 y’iryo tegeko igateganya ko ‘’ Amategeko shingiro agenga isosiyete agira agaciro nk’ak’amasezerano: 1° hagati y’’iyo sosiyete na buri wese mu bayifitemo imigabane; 2° hagati y’’abanyamigabane ubwabo.’’

45. Ingingo ya 14 ya sitati ya SCA Ltd iteganya ko ‘’l’Assamblée générale est composée de tous les associés et se réunit en session ordinaire que fois par an sur convocation de son président, et en session extra- ordinaire chaque fois que de besoin, sur demande d’au moins un associé. Le Directeur Associé peut convoquer des assemblées générales extraordinaires autant de fois que l’intéret de la société l’exige’’

46. Urukiko rusanga ibivugwa na Me NKUSI Xxxx xx xxxxx rusange ya SCA Ltd yo kuwa 09/09/2015 yateranye bikurikije amategeko ngo kuko yakozwe XXXXX Xxxxx afunze, ndetse ngo n’ imigabane ye yari yarafatiriwe n’umuhesha w’inkiko, ko kandi UWANYIRIGIRA Regine ajya gufata icyemezo cyo kuyobora iyo inama rusange ari xxx xxx XXXXX Xxxxx yari yareguye ku mirimo ye yanamusabye

gushaka undi muntu ugomba gukomeza imirimo nk’umuyobozi mushya, ngo byumvikane ko nta kindi UWANYIRIGIRA Xxxxxx xxxx gukora uretse guhita afata inshingano za directeur associé, ndetse akanakoresha inama rusange kugira ngo ashyireho umuyobozi mushya ukurikirana ibikorwa bya sosiyete, xxxxxxxxx xxxxxxxxx xxxx;

47. Kuba XXXXX Xxxxx kuwa 5/12/2014 yarasezeye ku mwanya wa Directeur Associé, hashingiwe ku ngingo ya 10 ya sitati ya SCA Ltd, biha UWANYIRIGIRA Regine uburenganzira bwo kumusimbura kuri uwo mwanya xxxxx xxxxx aribyo yakoze nk’uko bigaragazwa n’ibarwa yamwandikiye yemera ubwegure bwe kuwa 07/01/2015, bishatse kuvuga ko ibyakozwe na UWANYIRIGIRA Regine kuyobora sosiyete nka Directeur Associé nta makosa yakoze;

48. Kuba ariko mu gukoresha inama rusange isanzwe ya SCA Ltd, kuwa 09/09/2015, UWANYIRIGIRA Regine atarayitumiyemo XXXXX Xxxxx nk’uko biteganywa n’ingingo ya 14 ya sitati ya SCA Ltd, akaba atakwitwaza ko XXXXX Xxxxx yari afunzwe kuko gufungwa bitamubuza uburenganzira bwo gutumizwa mu nama rusange ya sosiyete abereye umunyamiganane, akaba yaragombaga kumutumira noneho we wenyine akavuga ko atazaboneka cyangwa akaba yashaka umuhagararira muri iyo nama kuko ingingo ya 16 ya sitati ya SCA Ltd yemera ko umunyamigabane ashobora guha udi muntu ashaka uburenganzira (mandate) akoresheje procuration bwo kumuhagararira mu nama rusange isanzwe (tout associé, moyennant procuration, peut xxxxxx mandate à une autre personne de son choix pour le représenter a l’Assamblée Générale);

49. Na none UWANYIRIGIRA Xxxxxx xxxxx atakwitwaza ko imigabane ya XXXXX Xxxxx yari yafatiriwe n’umuhesha w’inkiko ngo yange kumutumira mu nama rusange kuko, kuba imigabane yari yafatiriwe bitavuze ko atari ikiri umunyamigabane wa SCA Ltd na cyane ko batari barigeze xxxxxx xxxxx igaragaza imigabane ya buri wese uko ihagaze muri sosiyete.

50. Urukiko rusanga XXXXX Xxxxx yaragombaga gutumirwa muri iyo nama, byaba ngombwa hakigwa no kuri icyo kibazo cy’imigabane yafatiriwe kandi abanyamigabane bataraterana ngo barebere hamwe imigabane ya buri wese uko ihagaze, kuko ya buri umwe imenyekane cyangwa se amafaranga afite muri SCA

Ltd, abanyamigabane bagombaga guhura bakarebera hamwe état financier ya sosiyete, kuba rero uburanira UWANYIRIGIRA Regine nawe avuga ko kugeza uyu munsi nta état financier ya SCA Ltd izwi, ifatirwa ry’iyo migabane rikaba ritafatwa nkaho XXXXX Xxxxx atakiri umunyamigabane wa SCA Ltd.

51. Urukiko rusanga hashingiwe ku bisobanuro bimaze gutangwa, kuba inama rusange ya SCA Ltd yateranye kuwa 09/09/2015 Directeur Associé atarigeze atumira undi munyamigabane, iyi nama ikaba yarateranye binyuranye n’ingingo ya 58 n’iya 155 y’itegeko N°07/2009 ryo kuwa 27/04/2009 ryavuzwe haruguru ndetse n’iya 14 ya sitati za SCA Ltd, xxxxx xxxxxx imyanzuro yayifatiwemo isheshwe.

B. Ku birebana no gusuzuma niba XXXXX Xxxxx yahagarikwa nk’umunyamigabane wa SCA Ltd

52. Me XXXXX Xxxx asobanura ko UWANYIRIGIRA Regine kugira ngo asabe Urukiko ko rwahagarika XXXXX Xxxxx nk’umunyamigabane xxx xxx yari afite ibimenyetso bihagije, kandi bifatika. Mu Rukiko rwa mbere ngo bagaragaje ko UWANYIRIGIRA Regine na XXXXX Xxxxx bashinze sosiyete yitwa SMART CLEARING AGENCY Ltd, buri wese nk’umunyamigabane afite imigabane ingana na 25 ni kuvuga 50% nk’imigabane nk’uko bigaragazwa na sitati ya SCA Ltd hamwe na Certificate of domestic company registration yo kuwa 07/10/2015.

53. Ikimara gushingwa, XXXXX Xxxxx xxx akaba yarayibereye Directeur Associé imyaka 6 kugeza mu mpera za 2014, muri uwo mwaka tariki ya 5 y’Ukuboza ngo niho yeguye ku mirimo yari ashinzwe nka Directeur Associé, icyo gihe Xxxxx ayobora iyo sosiyete mugenzi we ngo yamuhaye amahoro, ngo bakaba baragaragarije Urukiko ko Regine afata ubuyobozi bwa SCA Ltd, XXXXX Xxxxx xxx yagiye amunaniza.

54. Urugero rwatanzwe mu Rukiko rwa mbere ngo xxxxx xxx ukuba XXXXX Xxxxx akimara kwegura ku buyobozi bwa SCA Ltd yanze gutanga états financiers z’igihe cyose yari Directeur associé wa SCA Ltd nk’uko amategeko abiteganya mu ngingo ya 21 ya statut yayo, ndetse kugeza ubu ngo akaba nta états financiers nta

n’inyandiko mvugo y’ihererekanya bubasha yigeze akora kandi ibyo mugenzi we yarabimusabye.

55. Na none sasobanurako ngo ko yanze gusinya sheki za sosiyete kuko yari afite uburenganzira bwo gusinya nka signataire yitwaje ko ngo konti zifunze, ko hari confusion kuri konti, ko yambuwe uburenganzira bwo gusinya xxxxx xxx ntabwo azi situation za konti, kugeza ubu ngo akaba yaranze gusinya sheki zitandukanye, ku buryo SCA Ltd yaciwe xxxxxx xx RRA xxxxxx kwishyura imisoro itinze, bitewe ni uko XXXXX Xxxxx yanze gusinya amasheke atandukanye.

56. Asoza avuga ko kugira ngo abakozi bahembwe no gutanga decompte finaux z’abakozi basezerewe ku buryo sosiyete yashoboraga kujya mu manza xxxxxx xxxxxx gusinya sheki, ayo mananiza ngo akaba yarabaye kenshi, xxxxx XXXXX Xxxxx abikora abishaka, kugira ngo ananize mugenzi we, ku buryo ibyo bikorwa bya XXXXX Xxxxx akora bimaze guhagarika ubuzima bwa SCA Ltd, ndetse binayiteza igihombo. Ikindi akaba xxx xxx uko XXXXX Xxxxx agenda afungisha amakonti ya SCA Ltd atabanje kuteguza mugenzi we, ku buryo ibyo bikorwa binaniza ubuzima bwa buri munsi bwayo, ngo ibyo byose byeretswe Urukiko, ariko rwanga ngo ntirwabiha agaciro.

57. Me XXXXXXX Xxxxxxx asobanura ko ibimenyetso bifatika by’amananiza ya XXXXX Xxxxx, UWANYIRIGIRA Regine avuga ko yeretse Urukiko ntabyo agaragaza, ngo cyane ko yatekereje gutanga ikirego nyuma yo kubona ko XXXXX Xxxxx yamaze kuregera urukiko asaba ko rwamurenganura. Akomeza avuga ko muricyo gihe, XXXXX Xxxxx nta gikorwa na kimwe yabashaga gukora muri sosiyete, n’uburenganzira yagiraga bwo gusinya kuri konti bwari bwaramaze guhagarikwa n’uwagizwe umuyobozi mushya wa Sosiyete ariwe NYIRABASINGA Béatrice mw’ibaruwa ye yo kuwa 13/10/2015.

58. Ibyo kuba ngo mu gihe XXXXX Xxxxx yari afunzwe atarabashije gusinya kuri sheki, ngo bikaba byaraturutse ku mategeko ya gereza atarabimwemereraga, xxxxx xxx akaba yarifuje kubikemura atanga ubutumwa (procuration) k’umugore we ngo amuhagararire muri sosiyete bityo habashe kubaho inama yatuma hafatwa icyemezo cyo gucyemura icyo kibazo.

59. UWANYIRIGIRA Xxxxxx xxx akaba yaranze kwemera intumwa ya XXXXX Xxxxx. Xxxx xxx xxxx konti zakorewe zahagaritswe (opposition) na XXXXX Xxxxx, xxx bikaba byaratewe nuko yari yamenye amakuru ko UWANYIRIGIRA Regine yamwambuye uburenganzira bwe yari afite muri sosiyete mu gihe yari afunzwe, ngo akaba yarasabye amabanki kuba yitondeye kwemera ibikuzwa ry’amafaranga kuri ayo ma konti kugeza ikibazo cy’imiyoborere ya sosiyete n’abagomba kuyihagararira kibonewe umuti.

60. Akomeza avuga ko ku bivugwa ko mu gihe cy’ubuyobozi bwa XXXXX Xxxxx nta états financiers zakorwaga, ibyo akaba ngo nta ukuri kurimo, kuko SCA Ltd ari umusoreshwa ukora ibaruramari (régime réel), ngo bikaba bidashoboka ko umusoreshwa nk’uwo akora imenyesha musoro (déclaration) mu kigo gishinzwe kwinjiza imisoro n’amahoro aterekanye izo états finaciers. Niba muriyo myaka yose rero SCA Ltd yarasoraga buri gihe, ngo ntaho Régine yahera avuga ko nta états financiers zakorwaga.

61. Na none asobanura ko kubera ko UWANYIRIGIRA Xxxxxx xxx yihaye ubuyobozi, akigabiza ibiro bya SCA Ltd n’ibikoresho byose byari birimo, ngo izo nyandiko zose ariwe uzifite, ariko akiyererutsa azisaba XXXXX Xxxxx ashakisha uburyo yamusiga icyasha, kuko mbere hose icyo kibazo nta kigeze kibazwa mugihe cyose bari bamaranye ineza Xxxxx xxx umuyobozi. Ingingo ya 222 y’Itegeko rigenga amasosiyete y’ubucuruzi iteganya ko urukiko rubisabwe n’ababifitiye ububasha, rushobora gufata icyemezo gihagarika uwo ariwe wese ubangamira ibikorwa bya sosiyete.

62. Asoza avuga ko usibye no kuba kugeza ubu nta gikorwa cya XXXXX Xxxxx kibangamiye ibikorwa bya SCA Ltd nta nubwo iyi ngingo ivuga kubijyanye no kwirukana umunyamigabane muri sosiyete, ahubwo ivuga kw’ihagarikwa ry’igikorwa cy’uwariwe wese cyaba kibangamiye sosiyete.

UKO URUKIKO RUBIBONA

63. Urukiko rusanga ibisabwa na Me NKUSI Xxxx xx XXXXX Xxxxx yahagarikwa nk’umunyamigabane wa SCA Ltd bitahabwa ishingiro, kuko nk’uko byasobanuwe mu

rubanza kuba nta état financier ya SCA Ltd yigeze ikorwa ngo hamenyekane amafaranga buri munyamigabane yaba afite muri sosiyete, kumuhagarika cyangwa kumukuramo hagendewe kukuba imigabane ye yarafatiriwe bishobora kumutera akarengane, bityo abanyamigabane bombi ba SCA Ltd bakaba bakwiye guhura bakarebera hamwe ubuzima bwa sosiyete kuva ishinzwe kugira bamenye uruhare rwa buri wese.

C. Ku birebana no gusuzuma niba urukiko rwakwemeza ifatira ry’imigabane ya XXXXX Xxxxx afite muri SCA Ltd

64. Me XXXXX Xxxx asobanura ko ikindi cyatumye bagaragaza ko XXXXX Xxxxx agomba guhagarikwa nk’umunyamigabane ni uko Kuwa 1/09/2015, habayeho ifatira ry’imigabane ya XXXXX Xxxxx iri muri SMART CLEARING AGENCY Ltd kugira ngo hishyurwe amafaranga angana na 11,302,247 Frw, kubera imanza RCOM 0101/11/HCC na RCOMA 0008/12/CS yatsinzwemo na GAPCO Rwanda Ltd, nk’uko bigaragazwa n’inyandiko y’ifatira ry’imigabane rikozwe n’umuhesha w’Inkiko w’umwaga hamwe nizo manza zavuzwe haruguru.

65. Kuwa 29/02/2016, habayeho kurangiza imanza zavuzwe haruguru hashingiwe ku ifatira ry’imigabane n’uko hishyurwa amafaranga angana na 6,902,247Frw, angana n’imigabane ya XXXXX Xxxxx.

66. Kugeza ubu XXXXX Xxxxx akaba xxx nta migabane afite kubera iryo rangiza ry’imanza ku migabane ye akaba yaranze no kongeramo imigabane isimbura iyo yari afite. Bakaba ngo basanga atakomeza kwitwa umunyamigabane wa SMART CLEARING AGENCY Ltd, mu gihe nta migabane asigaranye muri sosiyete.

67. Kuba Urukiko rwaravuze ko imigabane ya XXXXX Xxxxx, itagurishijijwe, ibyo akaba ngo ataribyo kuko batanze ikimenyetso kigaragaza ko iyo migabane yafatiriwe, ndetse n’ikindi kimenyetso kigaragaza ko abafatiriye iyo migabane bishyuwe nk’uko sheki ibigaragaza.

68. Kuba Urukiko rwaravuze ko XXXXX XXXXX atasabwe gusimbura imigabane ye ngo yange kuyisimbuza, ibyo nabyo akaba ngo ataribyo ari ukwirengagiza ukuri, imanza zarangijwe XXXXX Xxxxx arazizi n’imanza zabaye itegeko kuva 2012, kuba

Umuhesha w’Inkiko yarafatiriye imigabane ye yo muri SCA ndetse na SCA ikaba yarishyuye ibyo bizwi na XXXXX Xxxxx, kuko ntashobora kuvuga ko izo manza zitabayeho.

69. Ahubwo hakaba ngo hakwibazwa ko niba imigabane yarafatiriwe, SCA ikaba yaramaze no kwishyura uwari xxxxx imigabane yabikora iki. Xxxxxxxxx na none niba kuba SCA yarishyuye mu rwego rwo kubahiriza ibyemezo by’Inkiko yakoze amakosa. Hakanibazwa uwagombaga kumenyesha Xxxxx hagati ya SCA n’umuhesha w’inkiko ko imigabane ye yafatiriwe ni SCA.

70. Ibyo urukiko rukaba ngo rwagiyemo nta kamaro kabyo, ibyo Urukiko rwagombaga kureba, ni ukureba niba XXXXX Xxxxx agifite imigabane muri SCA, bakaba ngo basaba ko Urukiko rwajuririwe rukosora amakosa yabaye ku rwego rwa mbere, rukemeza ko XXXXX Xxxxx yahagarikwa nk’umunyamigabane, kuko nta migabane agifite muri SCA Ltd.

71. Me XXXXXXX Xxxxxxx asobanura ko hashingiwe ku nyandiko mvugo y’Inama Rusange ya SCA Ltd yo kuwa 09/09/2015 no kuri Certicat d’Enregistrement muri RDB ya SCA Ltd yo kuwa 07/10/2015, izo nyandiko zombi zigaragaza XXXXX Xxxxx nk’umunyamigabane wa SCA Ltd, kandi ibyo bikaba byarabaye nyuma y’ifatira bavuga ko ryakozwe kuwa 01/09/2015.

72. Akomeza avuga ko ashingiye ku biteganywa mu ngingo ya 84 y’Itegeko N°07/2009 ryo kuwa 27/04/2009 ryerekeye amasosiyete y’ubucuruzi nk’uko ryahinduwe kugeza ubu, kuba byonyine XXXXX Xxxxx avugwa nk’umunyamigabane mu nyandiko isaba iyandikwa rya SCA Ltd yo kuwa 07/10/2015, bihagije kugirango afatwe nk’umunyamigabane wayo (Presomption légale).

73. Ashingiye ku biteganywa n’ingingo ya 107 al.1 y’itegeko No 15/2004 ryo kuwa 12/06/2004 ryerekeye ibimenyetso mu manza n’itangwa ryabyo, uwo ikimeyetso gicukumbuwe n’Itegeko gifitiye akamaro, ntahatirwa gutanga ikindi kimeyetso.

74. Xxxx Xxxxxx byonyine xxxxx xxxxx ko XXXXX Xxxxx yakwirukanwa muri Sosiyete, ni ikigaragaza nawe ko yemera ko ari umunyamigabane. Kongera kuvuga ko atakiri umunyamigabane byaba xxx xxxxxxxxxxxx. - Ifatira rivugwa naryo nta gaciro rifite, kuberako ritakurikije amategeko, kuko ritamenyeshejwe Xxxxxxxxx

wa SCA Ltd igihe ryakorwaga nkuko biteganywa n’ingingo ya 276 CPCCSA, kandi rikaba ritubahirije ibiteganywa mu ngingo za 233; 234 na 272 z’iryo tegeko. Byongeye nta rwego rubifitiye ububasha rwa SCA Ltd rwigeze rugira icyo rwemeza kuri icyo kibazo, bityo ibyo Régine yakoze kuri icyo kibazo, bikaba ariwe ku xxxx xxx bireba, cyane ko amategeko shingiro ya SCA Ltd atabimwemerera.

75. Ikindi kandi, XXXXX Xxxxx afite imigabane ifite agaciro kangana na 250.000frw, kuva SCA Ltd yashingwa, buri mwaka abanyamigabane bagabanaga resultats (dividendes) nta nama y’abanyamigabane iremeza réaffectation du resultat. Ntitubona xxx Xxxxxx yakuye agaciro ka miliyoni esheshatu ku migabane ya Xxxxx xxxxx nta audit nibura yakozwe ngo hagaragazwe agaciro ka sosiyeti muricyo gihe.

76. Ahubwo dushingiye ku mibare igaragazwa n’ikigo gishinzwe kwinjiza imisoro ‘amahoro mu Rwanda (RRA), bigaragara ko SCA Ltd yungutse 59,912,038 mu mwaka wa 2015, umuntu akibaza impamvu Regine avuga ko SCA Ltd yikuyeho imigabane ya XXXXX Xxxxx, mu gihe uyu sosiyete yamugombaga dividendes zingana na 29.956019frw.

77. Kuba Urukiko rwaravuze ko imigabane ya Xxxxx itigeze igurishwa, asanga bifite ishingiro kuko Régine nta cyemezo cya sosiyete agaragaza gihamya ko iyo migabane yavanywe kuri Xxxxx, n’inzira byaba byaranyujijwemo.

UKO URUKIKO RUBIBONA

78. Urukiko rusanga ibisabwa na Me NKUSI Xxxx xx rwakwemeza ifatira ry’imigabane ya XXXXX Xxxxx ry’imigabane ye yo muri SCA Ltd bitagomba gusuzumwa muri uru rubanza kuko, kuba umuhesha w’inkiko mu gufatira iyo mitungo yararashyiraga mu bikorwa ibyemejwe n’inkiko, ibi bikaba bitakabaye biba ikibazo k’uwundi munyamigabane wa SCA Ltd mu gihe xxxxx imigabane yafatiriwe ariwe XXXXX Xxxxx nta kibazo abifiteho.

D. Gusuzuma niba Urukiko rwarasubije ibyo rwasabwe byose

79. Me XXXXXXX Xxxxxxx asobanura ko mu kirego cya XXXXX Xxxxx, yari yasabye urukiko ko ruzategeka ifungwa rya konti No 01241002592-83 SCA Ltd yafunguje muri AB Bank Rwanda Ltd, rukanategeka ko amafaranga ayiriho ashyirwa kuri imwe mu ma konti iyo sosiyete isangwanywe mu yandi ma banki, ihuriweho n’abanyamigabane bombi mukuyikoresha. Iki ni nacyo cyari cyatumye SCA Ltd nka xxxxx konti iregwa, hanasabwa ko na AB BANK RWANDA Ltd yagobokeshwa, ariko byose ntacyo icyemezo cy’urukiko cyabivuzeho, tukaba dusanga binyuranije n’ingingo za 7 na 147 CPCCSA.

80. Me XXXXX Xxxx asobanura ko kuri iyi ngingo ngo yayobewe icyo XXXXX Xxxxx ashaka kuvuga kuko konti iri muri AB Bank xxx xxx iya sosisyete SCA Ltd, xxxxx xx nta kintu kibi Bank yakoze ko kandi mu gufungura iyo konti, ibyakozwe bikurikije amategeko nk’uko ngingo ya 11 ya Statuts ya SCA ibimwemerera ivuga ko ʽʽ…. Directeur Associee a tous les pouvoirs pour tous les actes d’administration engageant la societe ……. ʼʼharimo no gufungura konti xxx ariho hose.

UKO URUKIKO RUBIBONA

81. Ingingo ya 11 ya sitati za SCA Ltd iteganya ko ‘’ le Directeur Associé a tous les pouvoirs pour tous les actes administratifs engageant la société…’’

82. Urukiko rusanga ibisabwa na Me XXXXXXX Xxxxxxx ko urukiko rwategeka ifungwa rya konti No 01241002592-83 SCA Ltd yafunguje muri AB Bank Rwanda Ltd, rukanategeka ko amafaranga ayiriho ashyirwa kuri imwe mu ma konti iyo sosiyete isangwanywe mu yandi ma banki, ihuriweho n’abanyamigabane bombi mukuyikoresha bitahabwa ishingiro kuko, xxxx xxxxx yaho XXXXX Xxxxx asezereye kuba Directeur Associé wa SCA Ltd, ubu buyobozi bugafatwa na UWANYIRIGIRA Régine nk’uko byasobanuwe mu rubanza mu bika bibanziriza iki, nka Directeur Associé wa SCA Ltd, UWANYIRIGIRA Régine ingingo ya 11 ya sitati ikaba imuha uburenganzira n’inshingano bwo gucunga ( administrer) SCA Ltd, kuba rero mu gushyira mu bikorwa inshingano ze yarafunguye izindi konti akaba nta makosa yakoze mu rwego rw’imicungire ya sosiyete.

E. Ku birebana no gusuzuma niba haragombaga kubaho ihwanywa kw’indishyi

83. Me XXXXXXX Xxxxxxx asobanura ko mu gece ka 24 k’urubanza, Urukiko rwemeje ko ababuranyi bombi bagombana indishyi, rutegeka ko zihwanywa rutabanje kugenga ingano xxxx xxx harebwe ko izo umwe yagombaga undi zingana koko.

84. Me XXXXX Xxxx asobanura ko ibyo ababuranyi basaba Urukiko arirwo rusuzuma niba koko ibyo basaba bagomba kubihabwa, niba Urukiko rwabibonye ukundi, nta kosa urukiko rwakoze, cyane cyane XXXXX Xxxxx niwe yagombaga gucibwa indishyi kubera gushora bagenzi be mu manza nta mpamvu.

UKO URUKIKO RUBIBONA

85. Urukiko rusanga ibivugwa na Me XXXXXXX Xxxxxxx ko urukiko rubanza rwakoze amakosa rutegeka ko indishyi zihwanywa rutabanje kugenga ingano xxxx xxx harebwe ko izo umwe yagombaga undi zingana koko bitahabwa ishingiro kuko, kuba urukiko nyuma yo kugaragaza mu gika cya 18 cy’urubanza indishyi zisabwa na buri ruhande, mu gika cya 19 cy’urwo rubanza nyuma yo gusesengura urubanza rwarasanze impande zombi zarakoze amakosa rugafata icyemezo mu bushishozi bwarwo ko nta ruhande ruha urundi indishyi, rukaba nta makosa rwakoze kuko rwasobanuye ibyo rwashingiyeho mu guhwanya izo ndishyi.

F. Ku birebana n’indishyi zisabwa na UWANYIRIRIGIRA Régine

86. Me XXXXX Xxxx asobanura ngo ko ukwinangira kwa XXXXX Xxxxx byatumye UWANYIRIGIRA Régine agomba gushaka umufasha kugana Inkiko, bimutwara umwanya n’amafaranga. Akaba ngo asaba Urukiko kumugenera miliyoni eshatu z’amafaranga y’u Rwanda (6.000.000 Frws yikubiyemo amafaranga y’ikurikirarubanza, indishyi z’akababaro kubera gushora Regine mu manza nta mpamvu, n’igihembo cy a avoka) harimo penalities zishyuwe RRA zirenze 700,000 Frw.

87. Uburanira XXXXX Xxxxx akaba ntacyo yavuze kuri izi ndishyi.

UKO URUKIKO RUBIBONA

88. Urukiko rusanga rutakwirirwa rusuzuma izi ndishyi kuko uzisaba urubanza rumutsinda.

G. Ku birebana no gusuzuma niba indishyi zisabwa XXXXX Xxxxx

89. Me XXXXXXX Xxxxxxx asobanura ko xxx xxxx abaregwa bakomeje kuba intandaro yo gutuma XXXXX Xxxxx agira ibyo atakaza mu manza, abisabira indishyi z'ikurikiranarubanza zingana na 1,000,000 Frw n'igihembo cya avoka kingana na 1,000,000 Frw bagafatanya kuyamwishyura.

90. Me XXXXX Xxxx asobanura ko indishyi XXXXX Xxxxx asaba abaregwa mu bujurire z’amafaranga y’ikurikiranarubanza n’igihembo cy’avoka byose binganana

2.000.000 Frw nta shingiro zifite, kuko ngo abaregwa ataribo bamushoye mu manza, ko ariwe wazishoyemo, bityo agomba kwirengera yiregere n’ingaruka zayo.

UKO URUKIKO RUBIBONA

91. Ingingo ya 258 y’itegeko ryo kuwa 30 Nyakanga 1888 ryerekeye urwunge rw'amategeko y'imbonezamubano, igitabo cya gatatu ibyerekeye imirimo nshinganwa cyangwa amasezerano iteganya ko ‘’igikorwa cyose cy’umuntu cyangirije undi gitegeka nyirugukora ikosa rigikomokaho kuriha ibyangiritse’.

92. Urukiko rusanga indishyi z’ikurikiranarubanza n’igihembo cya avoka zisabwa zifite ishingiro, ariko iz’igihembo cya avoka zikaba zigomba kubarirwa mu iz’ikurikiranarubanza kandi zigatangwa hashingiwe ku ngingo ya 258 y’itegeko ryo kuwa 30 Nyakanga 1888 ryavuzwe haruguru, kuko kuba UWANYIRIGIRA Régine yarakoresheje inama ya SCA Ltd mu buryo bunyuranye n’amategeko bigatuma XXXXX Xxxxx aregera inkiko ndetse agashaka n’umuburanira, ibyo yatakaje byose bikaba bigomba gusubizwa na UWANYIRIGIRA Régine kuko ariwe wamuteje icyo gihombo, ariko kubera ko indishyi zisabwa zikabije kuba nyinshi

akaba agomba kumwishyura indishyi z’ikurikiranarubanza zingana n’amafaranga 600,000 zigenwe mu bushishozi bw’urukiko.

III. ICYEMEZO CY’URUKIKO

93. Rwemeye kwakira ubujurire bwa UWANYIRIGIRA Régine kuko bwatanzwe bikurikije amategeko, ariko rubusuzumye rusanga nta shingiro bufite.

94. Rwemeye kwakira ubujurire bwa XXXXX Xxxxx kuko bwatanzwe bikurikije amategeko, rubusuzumye rusanga bufite ishingiro kuri bimwe.

95. Rwemeje ko imikirize y’imanza RCom 00134/2016/TC/NYGE na X.xxx 00375/2016/TC/NYGE ihindutse kuri byose.

96. Rwemeje kandi rutegetse ko imyanzuro y’inama rusange ya SCA Ltd yateranye kuwa 09/09/2015 iteshejwe agaciro.

97. Rwemeje kandi rutegetse ko UWANYIRIGIRA Régine yishyura XXXXX Xxxxx indishyi z’ikurikiranarubanza z’amafaranga 600,000.

98. Rutegetse UWANYIRIGIRA Régine kwishyura XXXXX Xxxxx amafaranga 75,000 y’amagarama yatanze ajurira.

RUKIJIJWE RUTYO KANDI RUSOMEWE MU RUHAME N’UMUCAMANZA Xxxxxxxxx XXXXXXXX MUNYAMBANZA HARI N’UMWANDITSI X’XXXXXXX XXXXXXXXXXXX

Xxxxxxxx

UMUCAMANZA UMWANDITSI

Xxxxxxxxx XXXXXXXX MUNYAMBANZA XXXXXXXXXXXX Xxxxxxxx

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