GUARANTY TRUST BANK RWANDA Plc (GT BANK RWANDA Plc) v. KCB BANK RWANDA Plc yahindutse BPR Plc.

# GUARANTY TRUST BANK RWANDA Plc (GT BANK RWANDA Plc) v. KCB BANK RWANDA Plc yahindutse BPR Plc.

- Source: Amategeko - Section: Decisions (Judgements) - Date: 2023-02-27 - Case/document no.: RCOMA 00058/2021/CA - Collection: Court of Appeal

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GUARANTY TRUST BANK RWANDA Plc (GT BANK RWANDA Plc) v. KCB BANK RWANDA Plc yahindutse BPR Plc. [Rwanda URUKIKO RW’UBUJURIRE – RCOMA 00058/2021/CA (Rukundakuvuga, P.J., Mukamurenzi na Ngagi, J.) 27 Gashyantare 2023] Amategeko agenga imanza imiburanishirize y’imanza – Kwandika ikirego mu bwanditsi bw’urukiko – Icyemezo cy’umwanditsi w’urukiko – Icyemezo cy’Umwanditsi w’urukiko cyo kutandika ikirego aba ari icyemezo cy’agateganyo (provisoire) mu gihe cyose uwatanze ikirego aba agifite igihe cyo kugitakambira – Perezida w’urukiko niwe wemeza ko ikirego cyandikwa cyangwa nticyandikwe kuko icyemezo yafashe kiba cyabaye itegeko – Itegeko N°22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza mbonezamubano iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, ingingo ya 22. Incamake y’ikibazo: GT BANK RWANDA Plc ivuga ko yahaye sosiyete Kigali Ceramica & Furniture Ltd umwenda, impande zombi zikorana amasezerano y’inguzanyo zumvikanye uburyo umwenda uzishyurwa. Kigali Ceramica & Furniture Ltd yaje kunanirwa kwishyura uwo mwenda, maze ihabwa integuza ya nyuma iyisaba kwishyura. GT BANK RWANDA Plc yaje kumenya ko aho kwishyura, Kigali Ceramica & Furniture Ltd yagiye icisha amafaranga yayo mu yandi mabanki, maze banki ishaka Umuhesha w’inkiko, imuha inshingano zo gufatira imitungo y’uwagurijwe ungana na 211.625.679Frw yari kuri konti N°4400077381 iri muri KCB BANK RWANDA Plc yaje guhinduka BPR Plc. Nyuma y’ifatira GT BANK RWANDA Plc yareze Kigali Ceramica & Furniture Ltd mu Rukiko rw’Ubucuruzi, maze Ubwanditsi bw’Urukiko ntibwandika ikirego cyayo ku mpamvu z’uko imyirondoro y’uregwa itari yuzuye. Kigali Ceramica & Furniture Ltd yitwaje kutandikwa kw’ikirego bikozwe n’Umwanditsi w’urukiko imenyesha KCB BANK RWANDA Plc ko nta mpamvu yo gukomeza gufatira amafaranga yayo maze ihita irekura amafaranga yari yafatiriwe, ahabwa nyirayo. GT BANK RWANDA Plc yatakambiye Perezida w’Urukiko rw’Ubucuruzi isaba ko ikirego yarezemo Kigali Ceramica & Furniture Ltd cyakwandikwa, ibyo biremezwa, Urukiko rutegeka uwahawe umwenda kwishyura. Mu gihe banki yari igiye kurangirisha urubanza isanga ifatira ryakuweho n’amafaranga yari kuri iyo konti y’uwahawe umwenda yarayakuyeho. GT BANK RWANDA Plc yareze KCB BANK RWANDA Plc mu Rukiko rw’Ubucuruzi irusaba kuyitegeka kuyiha 211.625.679 Frw yakuye kuri konti N 4400077381 mu gihe iyo konti ⁰ yari yafatiriwe n’Umuhesha w’inkiko w’umwuga. KCB BANK RWANDA Plc yo yireguye ivuga ko yahawe ikimenyetso na Kigali Ceramica & Furniture Ltd cy’uko ikirego yari irezwemo na GT BANK kitanditswe, bityo ko nta mpamvu yari gukomeza gufatira konti yayo kuko byaba binyuranyije n’amategeko. Urukiko rw’Ubucuruzi rwemeje ko ikirego rwashyikirijwe na GT BANK RWANDA Plc gifite ishingiro kuri bimwe, rutegeka KCB BANK RWANDA Plc kwishyura GT BANK RWANDA

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Plc 211.625.679 Frw yakuye kuri konti ya Kigali Ceramica & Furniture Ltd iri muri KCB RWANDA Plc mu gihe iyo konti yari yarafatiriwe n’Umuhesha w’inkiko w’umwuga. KCB BANK RWANDA Plc ntiyishimiye imikirize y’urubanza iyijuririra mu Rukiko Rukuru rw’Ubucuruzi isaba ko hasuzumwa niba Urukiko rwarirengagije kamere y’ikiburanwa bigatuma rugera ku mwanzuro utari wo. GT BANK RWANDA Plc nayo yatanze ubujurire bwuririye ku bundi, isaba indishyi zo gushorwa mu manza. Urukiko Rukuru rw’Ubucuruzi rwaciye urubanza rwemeza ko ubujurire bwatanzwe na KCB BANK RWANDA Plc bufite ishingiro, bityo ko imikirize y’urubanza rwaciwe n’Urukiko rw’Ubucuruzi ihindutse kuri byose, ibi bivuze itagomba kuryozwa amafaranga yarekuriye Kigali Ceramica& Furniture Ltd kandi yari yafatiriwe n’Umuhesha w’Inkiko w’Umwuga. GT BANK RWANDA Plc ntiyishimiye imikirize y’urwo rubanza maze irujurira mu Rukiko rw’Ubujurire, ivuga ko Urukiko Rukuru rw’Ubucuruzi rwirengagije nkana ko KCB BANK RWANDA Plc yarekuye amafaranga nta kimenyetso igaragarijwe cyerekana ko ikirego kitakiriwe. BPR Plc nayo yiregura ivuga kandi ko ikirego cya GT BANK RWANDA Plc mu Rukiko rw’Ubujurire nta mpamvu gifite nukuvuga sans objet. KCB BANK RWANDA Ltd nayo yiregura ivuga ko GT BANK RWANDA Plc itashoboye kugaragaza igihombo yagize mu kurangiza urubanza. Incamake y’icyemezo: 1. Icyemezo cy’Umwanditsi w’urukiko cyo kutandika ikirego aba ari icyemezo cy’agateganyo (provisoire) mu gihe cyose uwatanze ikirego aba agifite igihe cyo kugitakambira – Perezida w’urukiko niwe wemeza ko ikirego cyandikwa cyangwa nticyandikwe kuko cyemezo yafashe kiba cyabaye itegeko. 2. Umutungo wafatiriwe ntiwarekurwa hadashingiwe ku cyemezo cy’urukiko, bityo uwarekuye umutungo wafatiriwe mu buryo budakurikije amategeko yirengera ingaruka yabyo maze akabiryozwa. Ubujurire bufite ishingiro; Amagarama y’urubanza aherereye ku warezwe. Amategeko yashingiweho: Itegeko N°22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza mbonezamubano iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, ingingo ya 22. Nta manza zifashishijwe. Urubanza I. IMITERERE Y’URUBANZA

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[1] GT BANK RWANDA Plc yahaye Kigali Ceramica & Furniture Ltd umwenda wa 857.248.731 Frw, mu masezerano y’inguzanyo impande zombi zagiranye zumvikanye uburyo umwenda uzishyurwa. Kigali Ceramica & Furniture Ltd yaje kunanirwa kwishyura uwo mwenda, ku wa 29/08/2016 ihabwa integuza ya nyuma iyisaba kwishyura. Aho kugira ngo yishyure, Kigali Ceramica & Furniture Ltd yagiye icisha amafaranga yayo mu yandi mabanki, GT BANK RWANDA Plc imaze kubimenya, yashatse Umuhesha w’inkiko kugira ngo hafatirwe imitungo ya Kigali Ceramica & Furniture Ltd. Ku wa 12/12/2018, Umuhesha w’inkiko w’umwuga witwa Munyantwari S. Willy yafatiriye umutungo wa Kigali Ceramica & Furniture Ltd ungana na 211.625.679 Frw wari kuri konti n°4400077381 iri muri KCB BANK RWANDA Plc/ BPR Plc, nyuma y’ifatira GT BANK RWANDA Plc yakoze ibiteganywa n’amategeko, irega Kigali Ceramica & Furniture Ltd mu Rukiko rw’Ubucuruzi, ikirego gihabwa nomero y’agateganyo ya PST/RCOM 01785/2018/TC/NYGE, maze Ubwanditsi bw’Urukiko ntibwandika ikirego cyayo ku mpamvu z’uko imyirondoro y’uregwa itari yuzuye. Kigali Ceramica & Furniture Ltd yitwaje kutandikwa kw’ikirego bikozwe n’Umwanditsi w’urukiko imenyesha KCB BANK RWANDA Plc ko nta mpamvu yo gukomeza gufatira amafaranga yayo, KCB BANK RWANDA ihita irekura amafaranga yari yafatiriwe. [2] GT BANK RWANDA Plc yaje gutakambira Perezida w’Urukiko rw’Ubucuruzi isaba ko ikirego PST/RCOM 01785/2018/TC/NYGE cyakwandikwa, Perezida w’urwo Rukiko yemeza ko ikirego cyandikwa, urwo rubanza ruraburanishwa, Urukiko rutegeka ko Kigali Ceramica & Furnitures Ltd igomba kwishyura, mu gihe GT BANK RWANDA Plc igiye kurangirisha urubanza isanga ifatira ryakuweho n’amafaranga yari kuri iyo konti Kigali Ceramica Furniture Ltd yarayakuyeho. [3] GT BANK RWANDA Plc yareze KCB BANK RWANDA Plc mu Rukiko rw’Ubucuruzi irusaba kuyitegeka KCB BANK RWANDA Plc kuyiha 211.625.679 Frw, yakuye kuri konti n⁰ 4400077381 iri muri KCB RWANDA Plc, mu gihe iyo konti yari yafatiriwe n’Umuhesha w’inkiko w’umwuga. [4] KCB BANK RWANDA Plc yo yireguye ivuga ko yahawe ikimenyetso na Kigali Ceramica & Furniture Ltd cy’uko ikirego PST/RCOM 01785/2018/TC/NYGE kitanditswe, bityo ko nta mpamvu yari gukomeza gufatira konti yayo kuko byaba binyuranyije n’amategeko. [5] Mu rubanza RCOM 02562/2019/TC rwaciwe n’Urukiko rw’Ubucuruzi ku wa 20/02/2020, urwo Rukiko rwemeje ko ikirego rwashyikirijwe na GT BANK RWANDA Plc gifite ishingiro kuri bimwe, rutegeka KCB BANK RWANDA Plc kwishyura GT BANK RWANDA Plc 211.625.679 Frw yakuye kuri konti n°4400077381 ya Kigali Ceramica & Furniture Ltd iri muri KCB RWANDA Plc mu gihe iyo konti yari yarafatiriwe n’Umuhesha w’inkiko w’umwuga, rutegeka KCB BANK RWANDA Plc kwishyura GT BANK RWANDA Plc 200.000 Frw y’ikurikiranarubanza, 500.000 Frw y’igihembo cya Avoka, no kuyisubiza ingwate y’amagarama ihwanye na 20.000 Frw. [6] KCB BANK RWANDA Plc ntiyishimiye imikirize y’urubanza iyijuririra mu Rukiko Rukuru rw’Ubucuruzi isaba ko hasuzumwa niba Urukiko rwarirengagije kamere y’ikiburanwa bigatuma rugera ku mwanzuro utari wo, niba Urukiko rwaraciye urubanza ku mwenda utaraba itegeko, no gusuzuma ibyerekeranye n’indishyi zitandukanye zatanzwe mu rubanza Nº RCOM

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02562/2019/TC rwaciwe n’Urukiko rw’Ubucuruzi. GT BANK RWANDA Plc nayo yatanze ubujurire bwuririye ku bundi, isaba indishyi zo gushorwa mu manza. [7] Ku wa 12/07/2020, Urukiko Rukuru rw’Ubucuruzi rwaciye urubanza rwemeza ko ubujurire bwatanzwe na KCB BANK RWANDA Plc bufite ishingiro, rwemeza ko imikirize y’urubanza RCOM 02562/2019/TC rwaciwe n’Urukiko rw’Ubucuruzi ku wa 20/02/2020 ihindutse kuri byose. [8] GT BANK RWANDA Plc ntiyishimiye imikirize y’urwo rubanza irujurira muri uru Rukiko, ubujurire bwayo bwandikwa kuri RCOMAA 00058/2021/CA, iburanisha rishyirwa ku wa 08/02/2023; uwo munsi ugeze ababuranyi bose baritaba, GT BANK RWANDA Plc ihagarariwe na Me Rusanganwa Jean Bosco, naho KCB BANK RWANDA Plc ihagarariwe na Me Rukangira Emmanuel afatanije na Me BuzayirE Angele. [9] GT BANK RWANDA PLC ivuga ko Urukiko Rukuru rw’Ubucuruzi rwirengagije nkana amategeko, imiburanire n’ibimenyetso bya GT BANK RWANDA Plc bituma rufata umwanzuro uyirenganya naho BPR Plc ikavuga ko Urukiko Rukuru rw’Ubucuruzi mu guca urubanza Nº RCOMA 00274/2020/HCC rujuririrwa rwashingiye ku bimenyetso byose rwashyikirishjwe n’ababuranyi ndetse n’amategeko ajyanye na kamere y’ikiburanywa, ivuga kandi ko ikirego cya GT BANK RWANDA Plc mu Rukiko rw’Ubujurire nta mpamvu gifite “sans objet”. Impande zombi zisaba kandi amafaranga y’ikurikiranarubanza n’igihembo cya Avoka. [10] Urukiko rusanga ibibazo bigomba gusuzumwa ari ibi bikurikira: a.Kumenya niba ikirego cya GT BANK RWANDA Plc mu Rukiko rw’Ubujurire nta mpamvu gifite “sans objet”; b.Kumenya niba Urukiko Rukuru rw’Ubucuruzi rwarirengagije amategeko, mu kwemeza ko KCB yari yemerewe kurekura amafaranga yari yarafatiriwe n’Umuhesha w’inkiko w’umwuga; c.Ibyerekeye amafaranga y’ikurikiranarubanza n’igihembo cya Avoka .

II.IBIBAZO BIGIZE URUBANZA N’ISESENGURA RYABYO

1. Kumenya niba ikirego cya GT BANK RWANDA Plc mu Rukiko rw’Ubujurire nta mpamvu gifite “sans objet” [11] Abahagarariye BPR Plc bavuga ko bashingiye ku ngingo ya 64, igika cya 2, y’Itegeko N° 30/2018 ryo ku wa 02/06/2018 rigena ububasha bw’inkiko iteganya ko iyo Perezida w’Urukiko rw’Ikirenga yemeje ko urubanza rwongera kuburanishwa ku mpamvu z’akarengane ariko rutararangizwa, irangizwa ryarwo rihita rihagarara kabone n’iyo imihango yo kururangiza yaba yaratangiye, basanga ikirego cya GT BANK RWANDA Plc mu Rukiko rw’Ubujurire nta mpamvu ki gifite (sans objet). Basobanura ko ibyo babishingira ku kuba ikirego mu karengane cyatumye imihango yose yo kurangiza urubanza iba ihagaritswe, bakaba basanga impamvu y’ifatira ari nayo shingiro yo kujurira kwa GT BANK RWANDA Plc aho ivuga ko KCB BANK RWANDA Plc yayisubiza amafaranga yari yarafatiriye mu buryo bunyuranyije n’amategeko,

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niyo iryo fatira ryari kuba rihari ryari guteshwa agaciro n’icyemezo cya Perezida w’Urukiko rw’Ikirenga, kuko itegeko riteganya ko imihango yose yo kurangiza urubanza ihagarara iyo Perezida w’Urukiko rw’Ikirenga yemeje ko urubanza rusubirwamo ku mpamvu z’akarengane. Basanga niba rero, GT BANK RWANDA Plc yarajuriye mu bihe Perezida w’Urukiko rw’Ikirenga yaramaze kwemeza ko urubanza rwaciwe n’Urukiko rw’Ubujurire rusubirishwamo ku mpamvu z’akarengane mu rubanza GT BANK RWANDA Plc yaregagamo umwenda, impamvu y’ikirego cy’Ubujurire mu Rukiko rw’Ubujurire yari itakiriho, kubera ko icyemezo cya Perezida w’Urukiko rw’Ikirenga cyavuze hejuru, cyari kirangije imihango yose yo kurangiza urubanza; bika byumvikanisha ko icyari impamvu y’ikirego cya GT BANK RWANDA Plc, yasabaga ko KCB BANK RWANDA Plc yayiha amafaranga yari ibikiye Kigali Ceramica & Furniture Ltd (créancier wayo), bitari bigifite agaciro kuko nta rubanza rwari ruhari rwo kurangizwa. [12] Uhagarariye GT BANK RWANDA Plc avuga ko impamvu igaragazwa na BPR Plc nta shingiro ifite. Asabanura ko ikirego cy’umwenda Kigali Ceramica & Furniture Ltd ibereyemo GT BANK RWANDA Plc cyanditswe kuri No RCOM 02762/TC, urubanza rucibwa ku wa 11/02/2019, rurajuririrwa, maze mu Rukiko Rukuru rw’Ubucuruzi, urubanza No RCOMA 00156/2019/CHC/HCC rucibwa ku wa 04/04/2019, rujuririrwa mu Rukiko rw’Ubujurire kuri No RCOMAA 00049/2019/CA, rucibwa ku wa 23/08/2019; uru akaba ari rwo rwabaye itegeko, rushyirwaho kashempuruza, rutangira kurangizwa ku wa 07/11/2019 nk’uko bigaragazwa n’inyandiko y’Umuhesha w’inkiko w’umwuga yerekeranye n’ifatira bwishyu. Avuga ko imbarutso y’ikibazo yabaye ubwo ku wa 18/11/2019, KCB BANK RWANDA Plc yandikiraga Umuhesha w’inkiko imumenyesha ko nta mafaranga ahagije ari kuri konti ya Kigali Ceramica & Furniture Ltd, bituma GT BANK RWANDA Plc irega KCB BANK RWANDA Plc isaba ko iyiha 211.625.679 Frw yakuye kuri konti 04400077381 yari yarafatiriwe n’Umuhesha w’inkiko w’umwuga. Akomeza avuga ko ikiregerwa gifite aho gishingiye kuko igihe ikirego cyatangwaga hagombaga gusuzumwa niba KCB BANK RWANDA Plc yararekuye amafaranga yafatiriwe mu buryo budakurikije amategeko no gutegeka ko iyishyura GT BANK RWANDA Plc. [13] Avuga na none ko kuba ku wa 05/12/2019, hari icyemezo No 210/CJ/2019 cyafashwe na Perezida w’Urukiko rw’Ikirenga cyemezaga ko urubanza RCOMAA 00049/2019/CA rwemeje ko Kigali Ceramica & Furniture Ltd ifitiye umwenda GT BANK RWANDA Plc rusubirishwamo ku mpamvu z’akarengane bitari gukuraho no guhagarika imihango yo gusuzuma ikibazo kijyanye n’ifatira ryayo mafaranga yavuzwe haruguru. UKO URUKIKO RUBIBONA [14] Ingingo ya 64, igika cya mbere, y’Itegeko N°30/2018 ryo ku wa 02/06/2018 rigena ububasha bw’inkiko iteganya ibikurikura:” Gusaba ko urubanza rwaciwe ku rwego rwa nyuma rusubirwamo ku mpamvu z’akarengane ntibihagarika irangiza ry’urubanza”. Igika cya kabiri ari nacyo cyifashishwa mu by’umwihariko muri uru rubanza, gitanga irengayobora ku cya mbere mu buryo bukurikira: “Icyakora, iyo Perezida w’Urukiko rw’Ikirenga yemeje ko urubanza rwongera kuburanishwa ku mpamvu z’akarengane ariko rutararangizwa, irangizwa ryarwo rihita rihagarara kabone n’iyo imihango yo kururangiza yaba yaratangiye”.

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[15] Isesengura ry’ingingo ya 64 y’Itegeko N° 30/2018 ryo ku wa 02/06/2018 rimaze kuvugwa haruguru rigaragaza ko gusubirashamo urubanza ku mpamvu z’akarangane bitandukanye n’ubujurire busanzwe, kuko ubujurire busanzwe buhagarika irangiza ry’urubanza kugeza urwo rubanza rubaye itegeko. Mu miburanishirize yo gusubirishamo urubanza ku mpamvu z’akarengane ni uko bidahagarika irangiza ry’urubunza. Icyakora mu gika cya 2 cy’ingingo ya 64 y’Itegeko N° 30/2018 ryo ku wa 02/06/2018 itegeko riteganya irengayobora (exception), ko iyo Perezida w’Urukiko rw’Ikirenga yemeje ko urubanza rwongera kuburanishwa ku mpamvu z’akarengane ariko rutararangizwa, irangizwa ryarwo rihita rihagarara kabone n’iyo imihango yo kururangiza yaba yaratangiye. Bivuze ko ikigamijwe ari ukwirinda kwihutira gukomeza imihango yo kurangiza urubanza kandi bishoboka ko urubanza mu karengane rushobora guhinduka. [16] Ku bijyanye n’uru rubanza, Urukiko rurasanga ibyo BPR Plc ivuga ko ikirego cy’ubujurire ku mpaka zo kumenya niba Urukiko Rukuru rw’Ubucuruzi rutaragomba kwemeza ko icyemezo cyo kuvanaho itambama ryakozwe kuri 211.625.679 Frw yari kuri konti n° 4400077381 ya Kigali Ceramica & Furniture Ltd iri muri KCB BANK RWANDA Plc cyari gikurikije amategeko, nta mpamvu yacyo (sans objet), nta shingiro byahabwa, kuko ingingo ya 64, igika cya 2, y’Itegeko N°30/2018 yavuzwe haruguru idateganya ko irangizwa ry’urubanza rivanwaho n’icyemezo cya Perezida w’Urukiko rw’Ikirenga cyemeza ko urubanza rwongera kuburanishwa ku mpamvu z’akarengane, ahubwo icyo ivuga ni uko riba rihagaze kugeza ubwo urubanza rusubirishwamo ku mpamvu z’akarengane ruciriwe. Ibi bikaba byumvikanisha ko iyo ku mpamvu z’akarengane urubanza rwongeye kuburanishwa hanyuma ntiruhinduke cyangwa rugahinduka kuri bimwe, irangizwa ryarwo rikomeza, ariko rwaba ruhindutse kuri byose, ni ukuvuga uwari watsinzwe mu rubanza rusubirwamo ku mpamvu z’akarengane yatsinze, irangizwa ryarwo rikavanwaho n’uko yatsinze. [17] Urukiko rurasanga kuba mu rubanza RCOMAA 00049/2019/CA rwaciwe n’Urukiko rw’Ubujurire, Kigali Ceramica & Furnitures Ltd yaratsinzwe ikanategekwa kwishyura GT BANK RWANDA Plc, hanyuma igasubirishamo urwo rubanza ku mpamvu z’akarengane, hanyuma na none mu rubanza RS/INJUST/RCOM 00005/2029/SC rwaciwe n’Urukiko rw’Ikirenga ku wa 30/11/2022, urwo Rukiko rukemeza ko Kigali Ceramica & Furniture Ltd igomba kwishyura GT BANK RWANDA Plc 793.153.387 Frw, byumvikana ko ibyo abahagarariye BPR Plc bavuga ko iki kirego kidafite impamvu (sans objet) nta shingiro bifite, kuko ikirego cyari kuba nta mpamvu gifite, iyo mu rubanza RS/INJUST/RCOM 00005/2029/SC rwibukijwe haruguru, urwo Rukiko ruza kwemeza ko nta mwenda Kigali Ceramica & Furniture Ltd ibereyemo GT BANK RWANDA Plc, kuko icyo igihe nta bwishyu GT BANK RWANDA Plc yari kuba igikurikanye kuri Kigali Ceramica & Furniture Ltd; bityo akaba nta n’icyo yari kuba irega BPR Plc. 2. Kumenya niba Urukiko Rukuru rw’Ubucuruzi rwarirengagije amategeko, mu kwemeza ko BPR Plc yari yemerewe kurekura amafaranga yari yarafatiriwe n’Umuhesha w’inkiko [18] Uhagarariye GT BANK RWANDA Plc avuga ko Urukiko Rukuru rw’Ubucuruzi mu gufata icyemezo rwirengagije nkana amategeko, imiburanire n’ibimenyetso bya GT BANK RWANDA Plc, ndetse ko rwivuguruje mu misesengurire yarwo bituma rugera ku mwanzuro uyirenganya. Avuga ko atemeranya n’ibyo Urukiko Rukuru rw’Ubucuruzi rwavuze mu gika cya 16 cy’urubanza rujuririrwa, kuko asanga KCB BANK RWANDA Plc mbere yo kurekura ayo

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mafaranga yaragombaga kubanza kubaza GT BANK RWANDA Plc niba koko ifatira yakoze ryateshejwe agaciro, niba ikirego kitarakiriwe, cyangwa se ikabaza Umuhesha w’inkiko wakoze ifatira niba koko ryataye agaciro, aho kugendera ku byo Kigali Ceramica & Furniture Ltd yayibwiye, ari na byo byatumye ikora amakosa yo kuyarekura. [19] Asobanura ko ashingiye ku ngingo ya 21 y’Itegeko N°22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza mbonezamubano iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, iteganya impamvu zituma Umwanditsi w’urukiko atandika ikirego no ku ngingo ya 22 y’iryo tegeko, iteganya ko: ″Umuburanyi utishimiye icyemezo cy’umwanditsi w’urukiko atakamba kwa Perezida w’urukiko mu nyandiko isobanura uburyo yarenganyijwe mu gihe kitarengeje iminsi itanu (5) uhereye igihe yamenyeye icyo cyemezo. Perezida w’urukiko afata icyemezo mu gihe kitarenze iminsi itanu (5) uhereye igihe ashyikirijwe uko gutakamba. Icyemezo cya Perezida ntikijurirwa. Icyakora, ashobora kugihindura igihe cyose agaragarijwe ko yibeshye″, asanga izi ngingo zumvikanisha neza ko Perezida w’urukiko iyo amaze gutakambirwa ku cyemezo cyo kutandika ikirego, ari we ufata icyemezo cyo kucyandika cyangwa kutacyandika, ko iyo amaze gufata icyemezo cyo kutacyandika ari bwo hemezwa ko kitanditswe, ibyakorwa byose bigashingira ku cyemezo cya Perezida, aho gushingira ku cyemezo cy’Umwanditsi w’urukiko. Kuba rero Umwanditsi yarasubije inyuma ikirego (reject) ntibivuga ko ibyo kutandika icyo kirego byari birangiye, ku buryo KCB BANK RWANDA Plc yagombaga kubishingiraho irekura amafaranga yafatiriwe, ahubwo yagombaga gushingira ku cyemezo cya Perezida cyemeza ko ikirego cyandikwa cyangwa kitandikwa. Kuba rero KCB BANK RWANDA Plc itarbikoze, igomba kwirengera amakosa yakoze yo kurekura amafaranga GT BANK RWANDA Plc yari yafatiriye yari kuri konti 4400077381. [20] Asobanura kandi ko Urukiko Rukuru rw’Ubucuruzi rwaranzwe no kwivuguruza, aho nyuma yo kwemeza ko KCB BANK RWANDA Plc yagombaga kurekura amafaranga ari uko ibonye icyemezo cy’Urukiko cyo kutakira ikirego, rwavuze ko KCB BANK RWANDA Plc nta makosa yakoze ndetse ko nta mategeko yishe kuko ibyo yasabwaga byagombaga guherekezwa n’icyemezo cy’Urukiko cyagaragaje ko urubanza rutakiriwe, kandi nta cyemezo cyo kutakira ikirego cyabayeho, kuko icyo Umwanditsi w’Urukiko yakoze muri iecms ari ugusubiza inyuma ikirego, aho kuba icyemezo cy’urukiko ku buryo KCB BANK RWANDA Plc yari kugishingiraho ifata icyemezo cyo gukuraho ifatira ikarekura amafaranga. [21] Akomeza asobanura ko Urukiko Rukuru rw’Ubucuruzi rwirengagije nkana ko KCB BANK RWANDA Plc yarekuye amafaranga nta kimenyetso igaragarijwe cyerekana ko ikirego kitakiriwe, kuko rwagombaga kubona ko icyagaragajwe na Kigali Ceramica & Furniture Ltd atari cyo kimenyetso simusiga ku buryo KCB BANK RWANDA Plc yagombaga kugishingiraho irekura amafaranga, kuko narwo ubwarwo rwiyemerera ko hagombaga gushingirwa ku cyemezo cy’Urukiko gusa. [22] Avuga kandi ko icyaburanwaga ari ugutegeka KCB BANK RWANDA Plc kwishyura amafaranga yarekuye mu buryo butubahirije amategeko, ko kuba Urukiko rwarasesenguye ibirebana n’impamvu zatumye KCB RWANDA Plc irekura amafaranga ndetse n’uburyo ifatira ryakozwe, ko ari uguca urubanza ku kitarasabwe, bikaba binyuranyije n’amategeko, ndetse ko ibirebana n’ifatira n’uburyo ryakozwe byo bitagombaga kugibwaho impaka kuko byasuzumwe kandi bigafatwa ho icyemezo mu gika cya 15 cy’urubanza Nº RCOM 02762/2018/TC, no mu gika cya 33 n’icya 34 by’urubanza RCOMAA 00049/2019/CA.

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[23] Akomeza avuga ko ubusesenguzi Urukiko Rukuru rw’Ubucuruzi rwakoze mu gika cya 17 cy’urubanza rujuririrwa, aho rwavuze ko GT BANK RWANDA Plc itagaragaje ko yashakishije ubwishyu mu mitungo ya Kigali Ceramica & Furniture Ltd yose bukabura, ko asanga ibyo ari ukwirengagiza ko KCB BANK RWANDA Plc yari ifite inshingano ihabwa n’itegeko mu gihe ifatira rikurikije amategeko kandi rigaragarizwa ibimenyetso, kandi ko nta shingiro byagombaga guhabwa mu gihe KCB BANK RWANDA Plc itagaragaza ko Kigali Ceramica & Furniture Ltd yamaze kwishyura GT BANK RWANDA Plc umwenda iyibereyemo. [24] Abahagarariye KCB BANK RWANDA Plc biregura kuri iyi ngingo y’ubujurire bavuga ko Urukiko Rukuru rw’Ubucuruzi mu guca urubanza RCOMA 00274/2020/HCC rujuririrwa rwashingiye ku bimenyetso byose rwashyikirijwe n’ababuranyi ndetse n’amategeko ajyanye na kamere y’ikiburanwa, nk’uko bigaragara mu isesengura rwakoze mu gika cya 16 cyarwo, aho rwasobanuye ko «Uwari ufite inshingano zo kumenyesha KCB BANK RWANDA Plc imigendekere y’urubanza PST RCOM 01785/2018/TC/NYGE ari umwe mu baburanyi, ariko ko cyane cyane byarebaga GT BANK RWANDA Plc kuko ari yo yari yafatiriye ayo mafaranga, maze mu bika bya 26-27, rukemeza ko ubujurire bwatanzwe na KCB BANK RWANDA Plc bufite ishingiro, ndetse ko urubanza RCOM 02562/2019/TC rwaciwe n’Urukiko rw’Ubucuruzi ku wa 20/02/2020 ruhindutse kuri byose. Ko kuba rero Kigali Ceramica & Furniture Ltd yaramenye ayo makuru y’uko ikirego kitakiriwe, ikayamenyesha KCB BANK RWANDA Plc, igahita irekura amafaranga yari ibikijwe, nta mategeko yishwe, cyane ko yubahirije inshingano zayo, kuko yafatiriye ayo mafaranga ishyira mu bikorwa ibyo yasabwaga n’umuhesha w’inkiko, Urukiko rukaba rwarabifasheho icyemezo ko ikirego kitakiriwe, rushingiye ku bimenyetso birimo ikimenyetso KCB BANK RWANDA Plc yarushyikirije kigaragara kuri attachment ya 6 y’urwo rubanza kigizwe n’inyandiko zo muri IECMS zigaragaza ko ikirego cyari cyatanzwe na GT BANK RWANDA Plc mu rubanza RCOM 01785/2018/TC kitakiriwe kubera ko kitujuje ibiteganywa n’amategeko (case rejection). [25] Avuga kandi ko GT BANK RWANDA Plc itabasha kuvuguruza ibyo Ururiko Rukuru rw’Ubucuruzi rwashingiyeho mu gufata icyo cyemezo bigaragara mu gika cya 16 cy’urubanza rujuririrwa, ikaba itabasha no kugaragaza ko KCB BANK RWANDA Plc yari umuburanyi mu rubanza PST RCOM 01785/2018/TC rwasibwe, ko amakuru KCB BANK RWANDA Plc yahawe na Kigali Ceramica & Furnitures Ltd ko ikirego cyari cyatanzwe na GT BANK RWANDA Plc cyahawe N PST RCOM 01785/2018/TC kitakiriwe n’Urukiko kubera ko ⁰ kitujuje ibyo amategeko ateganya (case rejection) atari ay’ukuri, ko itabasha kugaragaza ikimenyetso kidashidikanywaho kigizwe n’ibaruwa GT BANK RWANDA Plc yaba yarandikiye KCB BANK RWANDA Plc iyimenyesha ko n’ubwo ikirego yatanze kitakiriwe iri mu nzira zo kukijuririra, ikaba itanagaragaza ingingo y’Itegeko KCB BANK RWANDA Plc yirengagije igihe yarekuraga amafaranga yari yafatiriwe cyangwa ingingo y’Itegeko yari gushingiraho ikomeza gufatira amafaranya ya Kigali Ceramica & Furniture Ltd mu gihe ikirego cyari cyatanzwe kijyanye n’ifatira ry’umwenda w’ubucuruzi (commercial seizure) nk’uko biteganywa mu ingingo ya 232 y’Itegeko N 22/2018 ryo ku wa 29/04/2018, ryibukijwe haruguru kitari ⁰ cyakiriwe. [26] Asobanura kandi ko nk’uko byasobanuwe mu gika cya 17 cy’urubanza RCOMA 00274/2020/HCC rujuririrwa, GT BANK RWANDA Plc itashoboye kugaragaza igihombo yagize mu kurangiza urubanza RCOMAA 00049/2019/CA rwaciwe ku wa 23/08/2019, kuko icyo gihe itigeze ibigaragaza. Ko aha icyo Urukiko rwashatse gusobanura ari uko igihombo

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kigomba kuba kiri mu buryo bw’imibare isobanutse (justifiable), kandi gishimangirwa na raporo za audit, ndetse na balance sheet yerekana ko koko igihombo yagize yagitewe n’impamvu isobanutse (specific). Ko ariko kugeza ubu GT BANK RWANDA Plc idashobora kugaragaza niba koko ibyo bimenyetso yarabigaragaje Urukiko Rukuru rw’Ubucuruzi rukabyirengagiza. UKO URUKIKO RUBIBONA [27] Impaka kuri iyi ngingo zishingiye ku kumenya niba icyemezo cy’Umwanditsi w’Urukiko cyanga kwandika ikirego gishobora guhita gishyirwa mu bikorwa mu gihe iminsi itanu iteganywa n’itegeko ngo utacyishimiye asabe ko gikurwaho itararangira. [28] Ingingo ya 21 y’itegeko N° 22/2018 ryo ku wa 29/04/2018 ryibukijwe haruguru iteganya impamvu Umwanditsi w’Urukiko ashingiraho yanga kwandika ikirego. Ingingo ya 22 y’iryo Tegeko iteganya ko umuburanyi utishimiye icyemezo cy’Umwanditsi w’urukiko atakamba kwa Perezida w’Urukiko mu nyandiko isobanura uburyo yarenganyijwe mu gihe kitarengeje iminsi itanu (5) uhereye igihe yamenyeye icyo cyemezo. Perezida w’urukiko afata icyemezo mu gihe kitarenze iminsi itanu (5) uhereye igihe ashyikirijwe uko gutakamba. Icyemezo cya Perezida ntikijurirwa. Icyakora, ashobora kugihindura igihe cyose agaragarijwe ko yibeshye. [29] Urukiko rusesenguye ingingo zivuzwe haruguru rurasanga zumvikanisha ko icyemezo cy’Umwanditsi w’urukiko cyo kutandika ikirego kiba ndakuka (définitive) mu gihe kitatakambiwe kwa Perezida w’Urukiko mu minsi itanu (5) ibarwa uhereye igihe uwareze yakimenyeye, ko iyo icyo cyemezo cyatakambiwe, icyemezo cyafashwe na Perezida w’Urukiko kuri iryo takamba ari cyo kiba itegeko, kuko kitajuririrwa. Mu yandi magambo icyemezo cy’Umwanditsi w’urukiko cyo kutandika ikirego aba ari icyemezo cy’agateganyo (provisoire) mu gihe cyose uwatanze ikirego aba agifite igihe cyo kugitakambira. Ibyo bivuze ko muri icyo gihe kiba kidashobora gushingirwaho nk’icyabaye itegeko kuko kiba gishobora gutakambirwa kigahindurwa. Gihinduka itegeko ahubwo iyo icyo gihe kirangiye nta takamba ribayeho, cyangwa se iyo ribaye Perezida w’Urukiko akemeza ko kidahindutse. [30] Dosiye y’urubanza igaragaza ko ifatira rishingiye ku mwenda w’ubucuruzi Kigali Ceramica & Furniture Ltd ifitiye GT BANK RWANDA Plc ryakozwe ku wa 12/12/2018 n’Umuhesha w’Inkiko w’umwuga Me Munyantwali S. Willy mu maboko ya KCB BANK RWANDA Plc umutungo wimukanwa wa Kigali Ceramica & Furniture Ltd, ugizwe n’amafaranga yayo abitse kuri konti N° 4400077381 kugira ngo atarigiswa. Dosiye igaragaza na none ko ku wa 13/12/2018, GT BANK RWANDA Plc yatanze ikirego cyihutirwa mu Rukiko rw’Ubucuruzi gishingiye ku ngingo ya 232, agace ka 4°, y’Itegeko N° 22/2018 ryo ku wa 29/04/2018 ryibukijwe haruguru kigamije gusaba urukiko kwemeza ko Kigali Ceramica & Furniture Ltd ibereyemo GT BANK RWANDA Plc umwenda uhwanye na 797.601.959 Frw, icyo kirego cyanditswe kuri RCOM 02762/2018/TC. Nk’uko sisitemu ya iecms ibigaragaza, icyo kirego cyatanzwe ku wa 13/12/2018 saa tanu n’iminota ibiri bya nijoro (23:02), maze ku wa 14/12/2018, saa moya n’iminota mirongo itanu n’umwe (07:51), Umwanditsi w’urukiko amenyesha ababuranyi ko icyo kirego kitakiriwe. [31] Sisitemu ya IECMS igaragaza kandi, ko ku wa 16/12/2018, (15:58), GT BANK RWANDA Plc yajuririye icyo cyemezo kwa Perezida w’Urukiko, ku wa 17/12/2018, Perezida w’urukiko ategeka ko ikirego cyayo cyandikwa; kuri yo tariki, Umwanditsi w’urukiko

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aracyakira, gihabwa RCOM 02762/2018/TC ari nacyo cyaje kujuririrwa kugeza mu Rukiko rw’Ubujurire, ruca urubanza RCOMAA 00049/2019/CA ku wa 23/08/2019. [32] Dosiye igaragaza na none ko ku wa 07/11/2018, Umuhesha w’inkiko w’umwuga Me Munyaneza Valerien abisabwe na GT BANK RWANDA Plc yandikira KCB BANK RWANDA Plc ayimenyesha ko afatiriye 211.625.679 Frw angana n’ayari ari kuri konti N° 4400077381 ya Kigali Ceramica & Furniture Ltd ku munsi w’ifatira wa 12/12/2018 anayibwira ko ayo mafaranga agomba gushyirwa kuri konti No 211/236901/1/5106/0 ya Munyaneza Valerien iri muri GT BANK RWANDA Plc kugira ngo nawe ayashyikirize GT BANK RWANDA Plc yatsinze urubanza. [33] Dosiye y’urubanza igaragaza na none ibaruwa yo ku wa 21/02/2019, KCB BANK RWANDA Plc yandikiye Bwana Munyantwali S. Willy imumenyesha ko konti yariho 211.625.679 Frw nk’uko abibona kuri historique bancaire, kandi nk’uko yari yabiyisabye mu ifatira ryo ku wa 12/12/2018, iyo konti yari igifatiriwe kugeza ku wa 14/12/2018, iza kurekurwa KCB BANK RWANDA Plc imaze kubona ko ikirego yasabwaga gutanga mu masaha 48 kitakiriwe. [34] Urukiko rurasanga ibyo KCB BANK RWANDA Plc ivuga ko yarekuye amafaranga yari yarafatiriwe kuri konti ya Kigali Ceramica & Furniture Ltd ishingiye ku kimenyetso iyi Kigali Ceramica & Furniture Ltd yayishyikirije cy’uko ikirego cya GT BANK RWANDA Plc isaba kwemeza umwenda kitakiriwe nta shingiro bifite, kuko icyemezo cy’Umwanditsi w’urukiko atari cyo KCB BANK RWANDA Plc yarigushingiraho ngo irekure amafaranga yari yafatiriwe, mu gihe yabonaga neza ko igihe cyo gutakambira Perezida giteganywa n’Itegeko cyari kitararangira nk’uko byasobanuwe mu gika cya 29 cy’uru rubanza. [35] Urukiko rurasanga rero ibyo BPR Plc ivuga ko GT BANK RWANDA Plc yagombaga kuyibwira ko itagomba kurekura ayo amafaranga nta shingiro byahabwa, ahubwo, nk’umunyamwuga kandi inafite abanyamategeko bayigira inama nta burenganzira cyangwa urwitwazo yagira bwo guhita irekura amafaranga yafatiriwe itabanje kugenzura ko icyemezo cy’umwanditsi yashingiyeho cyabaye itegeko cyangwa se ngo ibe yarabanje kuvugana na GT BANK RWANDA Plc mbere yo kuyarekura. [36] Hashingiwe ku bisobanuro bimaze gutangwa, Urukiko rusanga BPR Plc igomba kwirengera ingaruka z’iyo mikorere yo kutabanza gushishoza ngo ibaze abo byarebaga cyangwa ngo itegereze ko igihe cyo gutakambira Perezida w’Urukiko kirangira kugira ngo imenye amerekezo y’ikirego cyatanzwe na GT BANK RWANDA Plc; bityo ikaba igomba kuryozwa igihombo yateje GT BANK RWANDA Plc, kuko byatumye itabona ubwishyu ku mwenda Kigali Ceramica & Furnitures Ltd iyifitiye. [37] Uru Rukiko rurasanga rero icyemezo cyafashwe n’Urukiko Rukuru rw’Ubucuruzi cyemeza ko nta kosa KCB BANK RWANDA Plc yakoze irekura 211.625.679 Frw yari yafatiriwe kugira ngo GT BANK RWANDA Plc izabone ubwishyu kigomba guhinduka. 2. Ibyerekeye amafaranga y’ikurikiranarubanza n’igihembo cya Avoka

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[38] Uhagarariye GT BANK RWANDA Plc ashingiye ku ngingo ya 111 y’Itegeko n° 22/2018 ryo ku wa 29/04/2018 ryibukijwe haruguru asaba Urukiko rw’Ubujurire gutegeka BPR Plc guha GT BANK RWANDA Plc 2.000.000 Frw y’ikurikiranarubanza n’igihembo cya Avoka yo ku rwego rw’Urukiko Rukuru rw’Ubucuruzi n’Urukiko rw’Ubujurire, yiyongera ku yategetswe n’Urukiko rw’Ubucuruzi, kubera ko yakoze amakosa yo kurekura amafaranga yari kuri konti ya Kigali Ceramica & Furnitures yari muri iyo Banki kandi GT BANK RWANDA Plc yari yarayashyizeho ifatira mu buryo bukurikije amategeko, kugira ngo azavemo ubwishyu bw’umwenda Kigali Ceramica & Furniture yari iyibereyemo. [39] Abahagarariye KCB BANK RWANDA Plc biregura ku mafaranga y’ikurikiranarubanza n’igihembo cya Avoka GT BANK RWANDA Plc isaba bavuga ko nta shingiro afite kubera ko n’ikirego cyayo nta shingiro gifite. [40] Bavuga kandi ko KCB BANK RWANDA Plc ishingiye ku ngingo ya 52 y'Itegeko N⁰ 22/2018 ryo ku wa 29/04/2018 ryavuzwe haruguru, itanga ubujurire bwuririye ku bundi isaba Urukiko rw’Ubujurire gutegeka GT BANK RWANDA Plc kuyiha 5.000.000 Frw y’indishyi zo gushorwa mu manza ndetse na 2.000.000 Frw y'igihembo cya Avoka. [41] Uhagarariye GT BANK RWANDA Plc yiregura kuri izi ndishyi KCB BANK RWANDA Plc isaba avuga ko nta shingiro zifite, kuko ubujurire bwa GT BANK RWANDA Plc bufite ishingiro. UKO URUKIKO RUBIBONA [42] Ingingo ya 111 y’Itegeko N° 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z‘imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi iteganya ibikurikira: “Ikirego cy’amafaranga y’ikurikiranarubanza ni ikirego gishamikira ku kirego cy’iremezo kigamije kwishyuza ibyakoreshejwe mu rubanza. Ikirego cy’amafaranga y’ikurikiranarubanza kiburanishirizwa rimwe n’ikirego cy’iremezo. Gishobora kandi kwakirwa kikanaburanishwa n’iyo ikirego cy’iremezo cyaba kitakiriwe”. [43] Urukiko rurasanga amafaranga y’igihembo cya Avoka n’ay’ikurikiranarubanza GT BANK RWANDA Plc isaba ikwiye kuyahabwa, kuko byabaye ngombwa ko ishaka Avoka wo kuyiburanira, bityo rukaba ruyigeneye mu bushishozi bwarwo 1.400.000 Frw y’ikurikiranarubanza n’igihembo cya Avoka ku rwego rw’Urukiko Rukuru rw’Ubucuruzi no kuri uru rwego, yiyongera kuri 700.000 Frw yari yategetswe ni Urukiko rw’ubucuruzi, yose hamwe akaba 2.100.000 Frw. Rurasanga ayo BPR Plc isaba idakwiye kuyahabwa kuko ariyo yatsinzwe muri uru rubanza. III.ICYEMEZO CY’URUKIKO [44] Rwemeje ko ubujurire bwa GT BANK RWANDA Plc bufite ishingiro. [45] Rwemeje ko ubujurire bwuririye ku bundi bwa BPR Plc nta shingiro bufite.

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[46] Rwemeje ko urubanza RCOMA 00274/2020/HCC rwaciwe n’Urukiko Rukuru rw’Ubucuruzi ku wa 12/07/2021 ruhindutse. [47] Rwemeje ko ifatira ryakozwe kuri 211.625.679 Frw yari muri KCB BANK RWANDA Plc/ BPR Plc rigumanye agaciro karyo. [48] Rutegetse BPR Plc kwishyura GT BANK RWANDA Plc 211.625.679 Frw yarekuye mu buryo budakurije amategeko. [49] Rutegetse BPR Plc kwishyura GT BANK RWANDA Plc 1.400.000 Frw y’ikurikiranarubanza n’igihembo cya Avoka ku rwego rw’Urukiko Rukuru rw’Ubucuruzi no kuri uru rwego, yiyongera kuri 700.000 Frw yari yategetswe n‘Urukiko rw’ubucuruzi, yose hamwe akaba 2.100.000 Frw. [50] Rutegetse BPR Plc gusubiza 50.000 Frw GT BANK RWANDA Plc y’amagarama yatanze ijurira kuri uru rwego.