GUARANTY TRUST BANK RWANDA Plc N’ABANDI v. COIMEX Ltd

# GUARANTY TRUST BANK RWANDA Plc N’ABANDI v. COIMEX Ltd

- Source: Amategeko - Section: Decisions (Judgements) - Date: 2025-01-29 - Case/document no.: RCOMAA 00019/2023/CA - Collection: Court of Appeal

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GUARANTY TRUST BANK RWANDA Plc N’ABANDI v. COIMEX Ltd [Rwanda URUKIKO RW’UBUJURIRE – RCOMAA 00019/2023/CA, (Rutazana, P.J.,) 29 Mutarama 2025] Amategeko agenga imitunganyirize y’imirimo y’amabanki – Ibarwa ry’inyungu ku nguzanyo – Inyungu ku nguzanyo banki ziha abakiriya bazo zikomeza kubarwa kugeza umwenda wose wishyuwe, icy’ingenzi akaba ari uko inyungu banki zishobora kwishyuza zitagomba kurenga umwenda shingiro wagaragajwe igihe inguzanyo yageraga mu rwego rwo kutishyurwa. Amategeko agenga ubwishingizi – Uburyozwe – Umwishingizi akomeza kuryozwa umwenda yishingiye igihe cyose utarishyurwa. Umuntu wese wemeye kwishingira undi aba yemeye kumusimbura mu nshingano ze afitiye abandi mu gihe we adashoboye kuzubahiriza, by’umwihariko ku bijyanye n’ubwishingire magirirane umwishingizi nta burenganzira aba afite bwo kubanza gusaba ko ubwishyu bubanza gushakwa mu mutungo w’uwishingiwe. Amasezerano – Ingwate – Amasezerano y’ubwishingire – Ubwishingire bw’umwenda bushingiye ku ngwate butandukanye n’ubwishingire magirirane (Joint surety/Caution solidaire) – Umwishingizi wishingiye inguzanyo mu buryo bwa magirirane akomeza kuryozwa iyo nguzanyo igihe cyose itararangira kwishyurwa nubwo aba yarishyuye uruhare rwe rungana n’agaciro k’ingwate. Incamake y’ikibazo: FINA BANK RWANDA Ltd (ubu yahindutse GUARANTY TRUST BANK RWANDA Plc) yagiranye na sosiyete COIMEX Ltd amasezerano y’inguzanyo, ihagarariwe n’abanyamigabane bayo, aribo Mabuye Joséph na Musekera Emmanuel, aba batanga ingwate igizwe n’umutungo utimukanwa. Nyuma yaho, ku bwumvikane y’impande zombi, hakorwa ivugurura (restructuring) ry’imyenda yose iyi sosiyete yari isanganywe muri iyo banki n’inyungu zayo, maze bumvikana ko igomba kwishyura umweda wose n’inyungu zawo mu gihe cy’amezi 48 uhereye ku wa 30/04/2013 kugeza ku wa 30/03/2017. Sosiyete yahawe inguzanyo ntiyabashije kwishyura nkuko impande zombi zabyumvikanye, maze GTBANK iyirega hamwe n’abanyamigabane bayo mu Rukiko rw’Ubucuruzi, ivuga ko iyi sosiyete itabashije kwishyura neza, kandi ko ingwate zagurishijwe ariko ko amafaranga yavuye muri cyamunara atabashije kwishyura inguzanyo yose, maze inyungu zikomeza kubarwa, bityo ikaba isaba uru Rukiko gutegeka abahawe inguzanyo kwishyura inyungu n’indishyi zitandukanye. Nyuma y’isesengura, uru Rukiko rwemeje ko Mabuye Joséph (umunyamigabane) ntacyo agomba kuryozwa ku giti cye kuko atigeze aba umwishingizi wa COIMEX Ltd (caution personnelle); rwemeza kandi ko Musekera Emmanuel (umunyamigabane ) agomba kwishyura GTBANK umwenda n’inyungu bikomoka ku nguzanyo yahawe sosiyete babereye abanyamigabane kuko yemeye kuyibera umwishingizi ku buryo bwa magirirane. Musekera Emmanuel hamwe na GUARANTY TRUST BANK RWANDA Plc bajuririye Urukiko Rukuru rw’Ubucuruzi, Musekera Emmanuel avuga ko Mabuye Joséph nawe agomba kuryozwa

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umwenda wasigaye kuko yabaye umwishingizi wa COIMEX Ltd ku giti cye; avuga kandi ko umwenda bishyuzwa wabazwe nabi kuko wikubye hafi inshuro enye mu gihe cy’amezi atatu gusa. GUARANTY TRUST BANK RWANDA Plc nayo yajuriye muri uru Rukiko ivuga ko rwemeje ko Mabuye Joséph atishingiye umwenda ku giti cye ngo kuko yasinye amasezerano y’ubwishingizi mu mwanya wa COIMEX Ltd, nyamara ibi atari ukuri kuko yayasinye ku giti cye. Urukiko Rukuru rw’Ubucuruzi rwemeje ko ubujurire bwa Musekera Emmanuel bufite ishingiro kuri bimwe naho ubwa GUARANTY TRUST BANK RWANDA Plc nta shingiro bufite. GUARANTY TRUST BANK RWANDA Plc yongeye kujuririra mu Rukiko rw’Ubujurire ivuga ko Urukiko Rukuru rw’Ubucuruzi rwakoze amakosa mu kwemeza ko Mabuye Joséph atagomba kuryozwa umwenda usigaye ngo kuko yarangije inshingano ze zo kwishyura, kandi atari ukuri, kuko ibarwa ry’inyungu ritagombaga guhagarara mu gihe cyose COIMEX Ltd yari itararangiza kwishyura umwenda. Musekera Emmanuel (umunyamigabane wa sosiyete COIMEX Ltd) avuga ko nta kosa Urukiko Rukuru rw’Ubucuruzi rwakoze kuko ubwo GUARANTY TRUST BANK RWANDA Plc yasesaga amasezerano yagaragaje ingano y’umwenda mbumbe yishyuzaga COIMEX Ltd habariwemo n’inyungu zawo zaba izisanzwe n'izubukererwe kimwe n’amafaranga ya commissions, bityo ko guhera icyo gihe hakaba nta zindi nyungu zari zikwiriye kubarwa kuko nta umwenda mushya banki yari yabahaye. Incamake y’icyemezo: 1. Inyungu ku nguzanyo banki ziha abakiriya bazo zikomeza kubarwa kugeza umwenda wose wishyuwe, icy’ingenzi akaba ari uko inyungu banki zishobora kwishyuza zitagomba kurenga umwenda shingiro wagaragajwe igihe inguzanyo yageraga mu rwego rwo kutishyurwa. 2.Umwishingizi akomeza kuryozwa umwenda yishingiye igihe cyose utarishyurwa. Umuntu wese wemeye kwishingira undi aba yemeye kumusimbura mu nshingano ze afitiye abandi mu gihe we adashoboye kuzubahiriza, by’umwihariko ku bijyanye n’ubwishingire magirirane umwishingizi nta burenganzira aba afite bwo kubanza gusaba ko ubwishyu bubanza gushakwa mu mutungo w’uwishingiwe. 3. Ubwishingire bw’umwenda bushingiye ku ngwate butandukanye n’ubwishingire magirirane (Joint surety/Caution solidaire). Umwishingizi wishingiye inguzanyo mu buryo bwa magirirane akomeza kuryozwa iyo nguzanyo igihe cyose itararangira kwishyurwa nubwo yaba yarishyuye uruhare rwe rungana n’agaciro k’ingwate. Ubujurire bwatanzwe na G T Bank Rwanda Plc bufite ishingiro kuri bimwe; Ubujurire bwuririye ku bundi bwatanzwe na Mabuye nta shingiro bufite; Ubujurire bwuririye ku bundi bwatanzwe na Musekera nta shingiro bufite. Amategeko yashingiweho: Itegeko Nº 47/2017 ryo ku wa 23/9/2017 rigena imitunganyirize y’imirimo y’amabanki, ingingo ya 112; Itegeko Nº45/2011 ryo ku wa 25/11/2011 rigenga amasezerano, ingingo ya 64

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Imanza zifashishijwe: Urubanza RS/INJUST/RCOM 00010/2022/SC rwa UNGUKA Bank Plc na Ndagijimana Théoneste, rwaciwe n’Urukiko rw’Ikirenga ku wa 15/12/2023; Urubanza RS/INJUST/RCOM 00008/2021/SC rwa SIMACO Ltd na I&M Bank Rwanda Plc (igika cya 47-50); rwaciwe n’Urukiko rw’Ikirenga ku wa 25/02/2022; Urubanza RS/INJUST/RCOM00010/2022/SC rwa UNGUKA BANK Plc na Ndagijimana Théoneste (igika cya 40); rwaciwe n’Urukiko rw’Ikirenga ku wa 15/12/2023; Urubanza RCOMAA 00002/2023/CA rwa Ndangizi John na UNGUKA BANK Plc (yahindutse LOLC UNGUKA Finance Plc); rwaciwe n’Urukiko rw’Ubujurire ku wa 26/03/2024; Urubanza RCOMAA 00021/2022/CA, rwa Nzatunga Ruvuguta Emmanuel n’undi na BPR Bank Rwanda Plc, rwaciwe n’Urukiko rw’Ubujurire ku wa 28/06/2024. Urubanza I. IMITERERE Y’URUBANZA [1] FINA BANK RWANDA Ltd (ubu yahindutse GUARANTY TRUST BANK RWANDA Plc) yagiranye na COIMEX Ltd amasezerano y’inguzanyo, impande zombi zumvikana ko hashingiwe ku biganiro zagiranye, hakorwa ivugurura (restructuring) ry’imyenda yose COIMEX Ltd yari isanganywe muri iyo banki n’inyungu zayo, igahindurwamo inguzanyo y’igihe kizwi (term loan); muri ayo masezerano impande zombi zumvikana ko umwenda uvuguruye COIMEX Ltd igomba kwishyura ungana na 168.132.037 Frw kandi ko uwo mwenda n’inyungu zawo bigomba kwishyurwa mu gihe cy’amezi 48 uhereye ku wa 30/04/2013 kugeza ku wa 30/03/2017. Mu masezerano kandi hateganyijwe ko COIMEX Ltd yiyemeje ko FINA BANK RWANDA Ltd (ubu yahindutse GUARANTY TRUST BANK RWANDA Plc) igumana ingwate yari yarahawe zigizwe n’imitungo itimukanwa iherereye mu kibanza N 15267 kiri ku Kimironko, ikibanza N 251 kiri ku Kimihurura n’ikibanza N 555 kiri ku Kacyiru. [2] Ku ruhande rwa COIMEX Ltd ayo masezerano yashyizweho umukono n’abari abanyamigabane bayo, aribo Mabuye Joséph wari Managing Director na Musekera Emmanuel wari Manager, ari nabo batanze ingwate z’imitungo itimukanwa yavuzwe mu gika kibanziriza iki. Abahagarariye GUARANTY TRUST BANK RWANDA Plc bavuga kandi ko hari kopi z’inyandiko yiswe “Act of joint surety” Mabuye Joséph na Musekera Emmanuel bashyizeho umukono buri wese ku giti cye zinemezwa na Noteri ku wa 17/04/2013, zigaragaza ko aba bombi bishingiye, mu buryo bwa magirirane (joint surety), uwo mwenda n’inyungu zawo. [3] Ku wa 12/06/2020 GUARANTY TRUST BANK RWANDA Plc yareze COIMEX Ltd na Musekera Emmanuel mu Rukiko rw’Ubucuruzi inagobokesha ku gahato Mabuye Joséph, isaba ko bategekwa kuyishyura umwenda ungana na 175.421.069Frw ukomoka ku nguzanyo yavuzwe haruguru, wabazwe by’agateganyo kugeza ku wa 01/05/2020, indishyi zitandukanye n’igihembo cya Avoka, urubanza ruburanishwa COIMEX Ltd idahagarariwe. [4] Mu kirego cyayo GUARANTY TRUST BANK RWANDA Plc yasobanuraga ko umwenda yishyuza ushingiye ku masezerano yavuzwe haruguru y’ivugururwa ry’indi myenda yari yarahaye COIMEX Ltd (loan restructuring) yaje gukomatanywa maze ihindurwamo umwenda umwe w’igihe kirekire ungana na 168.132.037 Frw, COIMEX Ltd ntiyashobora kuwishyura mu gihe

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cy’amezi 48 impande zombi zari zumvikanye mu masezerano, biba ngombwa ko banki yitabaza uburyo bwo kugurisha mu cyamunara ingwate yari yahawe ariko ntizashobora kuvamo amafaranga yose yagombaga kwishyurwa, kuko umwenda wose wanganaga na 164.763.796 Frw (ku wa 01/04/2018), nyamara muri cyamunara hakaba haravuyemo 54.657.739 Frw, hasigara umwenda ungana 113.017.638 Frw ari nawo wakomeje kubarirwa inyungu, kugeza ubwo ikirego cyatangwaga ukaba wari ugeze kuri 175.421.069 Frw. [5] Musekera Emmanuel yireguye avuga ko ikirego cyatanzwe nta shingiro gifite kuko ikibazo cy’uwo mwenda cyarangijwe n’ubwumvikane COIMEX Ltd yagiranye na GUARANTY TRUST BANK RWANDA Plc ku wa 25/11/2013 kuko banki yemeraga ko yamaze kwishyurwa. Musekera Emmanuel kandi yavugaga ko GUARANTY TRUST BANK RWANDA Plc itanagaragaza aho ishingira ivuga ko mu gihe cyo gukora amasezerano yo kuvugurura inguzanyo umwenda COIMEX Ltd yari ibereyemo wanganaga koko na 164.736.796 Frw, kandi ko no mu gihe haba hari umwenda usigaye na Mabuye Joséph agomba kuwuryozwa kuko ari uwa COIMEX Ltd kandi uyu akaba ari umunyamigabane wayo. Ku bijyanye no kuba COIMEX Ltd ititaba Urukiko ngo kuko iri mu gihombo Musekera Emmanuel avuga ko bidakwiriye ko urubanza ruburanishwa idahari kandi umuyobozi wayo ahari. [6] Mabuye Joséph we yireguye avuga ko atagombaga kuregwa muri uru rubanza kuko yarangije kwishyura uruhare rwe mu nguzanyo yahawe COIMEX Ltd, nk’uko yabyumvikanye na banki na Musekera Emmanuel ndetse akaba yaranasubijwe ingwate yari yaratije COIMEX Ltd. [7] Mu rubanza RCOM 00916/2020/TC rwaciwe n’Urukiko rw’Ubucuruzi kuwa 16/06/2021 rwemeje ko: - COIMEX Ltd yaburanishijwe idahari kandi ko ntacyo yaryozwa kuko urubanza RCOM 00682/15/TC/NYGE rwaciwe kuwa 21/07/2017 rwemeje ko yahombye kandi rwabaye ntakuka; - Mabuye Joséph ntacyo agomba kuryozwa ku giti cye kuko atigeze aba umwishingizi wa COIMEX Ltd (caution personnelle); - Musekera Emmanuel agomba kwishyura GUARANTY TRUST BANK RWANDA Plc 118.519.147 FRW y’umwenda n’inyungu akomoka ku nguzanyo ya COIMEX Ltd kuko yemeye kuyibera umwishingizi ku buryo bwa magirirane; - Musekera Emmanuel agomba kwishyura GUARANTY TRUST BANK RWANDA Plc 700.000 Frw y’igihembo cya Avoka, 100.000 Frw y’ikurikiranarubanza na 20.000 FRW y’ingwate y’amagarama yatanze irega; - GUARANTY TRUST BANK RWANDA Plc igomba kwishyura Mabuye Joséph 500.000 Frw y’igihembo cya avoka na 100.000 Frw y’ikurikiranarubanza. [8] Musekera Emmanuel na GUARANTY TRUST BANK RWANDA Plc bajuririye Urukiko Rukuru rw’Ubucuruzi, Musekera Emmanuel ashingiye ku mpamvu zikurikira: - kuba Urukiko rw’Ubucuruzi rwarahinduye icyo COIMEX Ltd yareze yari yasabye ko gisuzumwa, ahubwo rukayiburanisha idahari kandi rukayisonera ibyo yaregwaga; - kuba Musekera Emmanuel yaragaragaje inenge yabonaga muri raporo y’umuhanga washyizweho n’Urukiko akanasaba ko asimbuzwa ariko ntibihabwe ishingiro.

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- kuba Urukiko rwarabogamye ubwo rwageraga ku mwanzuro ku bireba Musekera Emmanuel mbere y’uko rukora isesengura; - kuba Mabuye Joséph nawe agomba kuryozwa umwenda wasigaye kuko yabaye umwishingizi wa COIMEX Ltd ku giti cye; - kuba umwenda warabazwe nabi kuko mu gihe cyo gukora amasezerano yo kuvugurura inguzanyo (loan restructuring) umwenda COIMEX Ltd yari isanganywe utari kuba wikubye hafi inshuro enye mu gihe cy’amezi atatu gusa. [9] GUARANTY TRUST BANK RWANDA Plc yo yajuriye ishingiye ku mpamvu zikurikira: - Kuba Urukiko rw’Ubucuruzi rwaremeje ko Mabuye Joséph atishingiye umwenda ku giti cye ngo kuko yasinye amasezerano y’ubwishingizi mu mwanya wa COIMEX Ltd, nyamara ibi atari ukuri kuko yayasinye ku giti cye; - kuba Urukiko rw’Ubucuruzi rwaremeje ko amafaranga yavuye muri cyamunara y’ingwate yatanzwe na Musekera Emmanuel atakuwe mu mwenda wose ugomba kwishyurwa nk’uko wagaragajwe muri raporo yakozwe n’umuhanga, nyamara ibi atari ukuri kuko yakuwemo nk’uko bigaragara ku rupapuro rwa 4 rw’iyo raporo. [10] Ku bijyanye n’ubujurire bwa Musekera Emmanel, uhagarariye GUARANTY TRUST BANK RWANDA Plc yireguye ivuga ko nta shingiro bufite kuko Urukiko rwasobanuye ko COIMEX Ltd itaryozwa umwenda mu gihe yashyizwe mu gihombo; kandi ko rutari rutegetswe gushyiraho undi muhanga mu gihe rwasangaga rwemeranya n’ibyakozwe n’uwo rwashyizeho; naho ku bijyanye n’ibarwa ry’umwenda avuga ko ryakozwe neza, ariko ko iyi mpamvu ari ubwa mbere Musekera Emmanuel ayiburanishije kuko yari yaburanye avuga ko yarangije kwishyura. [11] Mabuye Joséph nawe yireguye avuga ko mu rubanza rwajuririwe hatabayemo kwirengagiza amategeko cyangwa kubogama, kuko yarangije kwishyura umwenda wa GUARANTY TRUST BANK RWANDA Plc nk’uko bigaragazwa n’ibimenyetso yashyikirije urukiko, ahubwo akaba yarishyuye amafaranga menshi kuko yishyuye uruhare rungana na 65% mu gihe ariwe ari na Musekera Emmanuel bombi ari abanyamigabane ba COIMEX Ltd ku kigero cya 50%. [12] Ku bijyanye n’ubujurire bwa GUARANTY TRUST BANK RWANDA Plc, Musekera Emmanuel nawe yavuze ko Urukiko rw’Ubucuruzi rwabogamye kuko rutamufashe kimwe na Mabuye Joséph mu bijyanye no kwishyura umwenda wa COIMEX Ltd kandi bombi barasinye amasezerano yo kuyishingira mu buryo bwa magirirane (Act of joint surety); naho ku bijyanye n’ibarwa ry’umwenda asaba Urukiko kuzashyiraho undi muhanga cyangwa rukagendera kuri raporo iri muri dosiye yakozwe na GISCA Ltd. [13] Mu rubanza RCOMA 00506-00509/2021/HCC rwaciwe n’Urukiko Rukuru rw’ Ubucuruzi ku wa 13/01/2023, rwemeje ko ubujurire bwa Musekera Emmanuel bufite ishingiro kuri bimwe naho ubwa GUARANTY TRUST BANK RWANDA Plc nta shingiro bufite; ko imikirize y’urubanza RCOM 00916/2020/TC rwaciwe n’Urukiko rw’Ubucuruzi ku wa 16/06/2021 ihindutse ku bijyanye n’ingano y’umwenda ugomba kwishyurwa na Musekera Emmanuel; rutegeka Musekera Emmanuel kwishyura GUARANTY TRUST BANK RWANDA Plc 30.469.772 FRW y’umwenda aho kuba 118.519.147 Frw yagenewe mu rubanza rwajuririwe.

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[14] Ibyo Urukiko Rukuru rw’Ubucuruzi rwabyemeje rushingiye ku mpamvu zikurikira: - Kuba mu gukora amasezerano yo kuvugurura umwenda (loan restructuring) yavuzwe haruguru impande zayagiranye zari zemeye ko ibiyakubiyemo ari byo bigomba kubahirizwa; - Kuba Mabuye Joséph yararangije ishingano ze zijyanye no kwishyura umwenda wa COIMEX Ltd bityo akaba ataryozwa igice cyawo cyasigaye, kuko ku wa 23/07/2013 yasabye FINA BANK RWANDA Ltd (ubu yahindutse GUARANTY TRUST BANK RWANDA Plc) ko yakwishyura 65% by'umwenda wose wanganaga na 174.204.163 Frw icyo gihe hanyuma agasubizwa ingwate yatanze arabyemererwa ndetse na Musekera Emmanuel arabyemera, kandi bikaba byarakozwe binyuze mu bwishyu bwatanzwe na HJJS bungana na 117.641. 489 Frw (reba ibaruwa yo ku wa 23/07/2013 Mabuye Joséph yandikiye FINA BANK RWANDA Ltd n’ibaruwa Musekera Emmanuel yandikiye iyo banki ku wa 23/09/2013 avuga ko mu rwego rwo gushyira mu bikorwa ibyasabwe na mugenzi we Mabuye Joséph, yemereye banki ko igice gisigaye cy’umwenda wa COIMEX Ltd kingana na 35% gishyirwa kuri konti iri mu mazina ye). - Kuba ibaruwa11 yiswe “Demande de paiement et lettre de notification de non paiement d’une dette” FINA BANK RWANDA Ltd (ubu yahindutse GUARANTY TRUST BANK RWANDA Plc) yandikiye COIMEX Ltd kuwa 09/02/2015 igashyikirizwa Musekera Emmanuel, yaragize ingaruka yo gusesa amasezerano y’inguzanyo hagati y’impande zombi no guhagarika ibarwa ry’inyungu, bityo umwenda wagombaga kwishyurwa ukaba ungana na 85.127.510 Frw avugwa muri iyo baruwa kuko nta kigaragaza ko Musekera Emmanuel yaba yaranditse cyangwa ngo atange ikirego ahakana uwo mwenda kugeza ubwo ingwate yari yatanze igurishijwe mu cyamunara amafaranga avuyemo agakoreshwa mu kwishyura uwo mwenda; - Kuba umwenda wose usigaye ugomba kwishyurwa na Musekera Emmanuel ungana na 30.469.772 Frw, ni ukuvuga 85.127.510 Frw havanywemo 54.657.738 Frw yavuye muri cyamunara y’ingwate yatanze. [15] GUARANTY TRUST BANK RWANDA Plc yongeye kujuririra Urukiko rw’Ubujurire ishingiye ku mpamvu zikurikira: - Kuba Urukiko Rukuru rw’Ubucuruzi rwarakoze amakosa mu kwemeza ko Mabuye Joséph atagomba kuryozwa umwenda usigaye ngo kuko yarangije inshingano ze zo kwishyura, kandi ibi atari ukuri ku mpamvu y’uko yishingiye COIMEX Ltd mu buryo bwa magirirane (joint surety), amafaranga yishyuye akaba ajyanye n’ingwate yari yatanze, umwenda wasigaye udafite ingwate akaba agomba gufatanya na Musekera Emmanuel kuwishyura kuko yawishingiye ku giti cye; - Kuba Urukiko Rukuru rw’Ubucuruzi rwaremeje ko umwenda usigaye GUARANTY TRUST BANK RWANDA Plc igomba kwishyurwa ungana na 30.469.772 Frw rugendeye ku isesengura ritari ryo rwakoze, aho rwafashe ibaruwa y’integuza GUARANTY TRUST

1 Muri iyo baruwa FINA BANK (ubu yahindutse GUARANTY TRUST BANK RWANDA Plc) yaributsaga ko umwenda wa COIMEX Ltd wanganaga na 85.127.510 frw icyo gihe kandi ko wagombaga kwishyurwa mu gihe kitarenze iminsi 30, bitakorwa ingwate yatanzwe igizwe n’umutungo ubaruye kuri UPI:1/02/07/02/1246 igatezwa cyamunara.

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BANK RWANDA Plc yandikiye COIMEX Ltd ku wa 09/02/2015 iyimenyesha umwenda isigaje kwishyura n’igihe igomba kuba yawishyuriyemo nk’isesa amasezerano y’inguzanyo bikanagira ingaruka z’uko inyungu zihagarara kubarwa, mu gihe GUARANTY TRUST BANK RWANDA Plc yo isanga igihe cyose COIMEX Ltd yari igifite umwenda itarishyura nta cyari kubuza ko inyungu zawo zikomeza kubarwa; - Kuba kandi mu kubara umwenda ugomba kwishyurwa Urukiko Rukuru rw’Ubucuruzi rwaravanyemo amafaranga yavuye muri cyamaunara y’ingwate yatanzwe na Musekera Emmanuel kandi byari byakozwe. [16] GUARANTY TRUST BANK RWANDA Plc kandi yasabye Urukiko gutegeka Mabuye Joséph na Musekera Emmanuel gufatanya kuyishyura 3.000.000 Frw y’igihembo cya Avoka ku rwego rw’ubujurire, yiyongera kuyo yagenewe ku rwego rwa mbere. [17] Mbere yo kwiregura ku bujurire bwa GUARANTY TRUST BANK RWANDA Plc, Me Bangamwabo Octave uhagarariye Mabuye Joséph yatanze inzitizi y’iburabubasha bw’uru Rukiko ashingiye ku mpamvu y’uko mu nkiko zombi zabanje yatsinzwe hashingiwe ku mpamvu zimwe, naho ku bijyanye n’urubanza mu mizi avuga ko ubujurire bwa GUARANTY TRUST BANK RWANDA Plc nta shingiro bufite kuko we yarangije kwishyura uruhare rwe ku mwenda wa COIMEX Ltd yari abereye umunyamigabane, bityo akaba ntacyo akwiye kuba akibazwa. [18] Mabuye Joséph kandi yatanze ubujurire bwuririye ku bundi, avuga ko ubwo yishyuraga uruhare rwe ku mwenda wa COIMEX Ltd yarengeje amafaranga yagombaga kwishyura kuko yishyuye 65% by’umwenda mu gihe nk’abanyamigabane we na Musekera Emmanuel buri wese yari afite uruhare rungana na 50%, agasaba kuyasubizwa hamwe n’inyungu zayo ndetse n’indishyi z’akababaro ngo kuko banki iyamaranye imyaka igera ku munani; asaba no kugenerwa amafaranga y’ikurikiranarubanza n’igihembo cya Avoka yiyongera ku yo yagenewe ku rwego rwa mbere. [19] GUARANTY TRUST BANK RWANDA Plc yireguye ku nzitizi y’iburabubasha ivuga ko ku nzego zombi zabanje itatsinzwe ku mpamvu zimwe kuko hatarebwa icyo Urukiko rwavuze kuri buri muburanyi, ahubwo urubanza rureberwa hamwe, bityo iyo nzitizi ikaba nta shingiro ifite. [20] Musekera Emmanuel nawe avuga ko inzitizi y’iburabubasha yatanzwe na GUARANTY TRUST BANK RWANDA Plc nta shingiro ifite kuko gusuzuma niba umuburanyi yaratsinzwe mu nkiko zombi zabanje hashingiwe ku mpamvu zimwe bireberwa ku bisobanuro byatanzwe hafatwa icyemezo ku cyaregewe nyir’izina; ko n’ubwo inkiko zombi zabanje zemeje ko hari umwenda utarishyuwe, ingano y’amafaranga zemeje ko agomba kwishyura itandukanye. [21] Ku birebana n’urubanza mu mizi, Me Rwigema Vincent uhagarariye Musekera Emmanuel avuga ko ubujurire bwa GUARANTY TRUST BANK RWANDA Plc bufite ishingiro ku bijyanye no kuba amasezerano yo kwishingira umwenda (Act of Joint Surety) we na Mabuye Joséph barayasinyiye umunsi umwe, bityo bakaba badakwiriye gufatwa ku buryo butandukanye ku bijyanye no kwishyura umwenda wasigaye; naho ku bijyanye n’ibarwa ry’inyungu avuga ko ubujurire bwa GUARANTY TRUST BANK RWANDA Plc nta shingiro bufite kuko nk’uko byemejwe mu rubanza rwajuririwe, itari ikwiriye gukomeza kubara inyungu nyuma y’uko isheshe amasezerano y’inguzanyo.

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[22] Musekera Emmanuel kandi yatanze ubujurire bwuririye ku bundi agamije gusaba ko GUARANTY TRUST BANK RWANDA Plc imusubiza 31.936.338Frw avuga ko yagombaga gusaguka nyuma y’uko ingwate yari yatanze igurishijwe muri cyamunara hakishyurwa umwenda avuga ko ari wo wari usigaye icyo gihe ungana na 22.271.400 Frw, kandi agahabwa inyungu zayo zibariye kuri 18% ku mwaka guhera ku wa 18/04/2018 kugeza igihe azishyurirwa, akanagenerwa amafaranga y’ikurikiranarubanza n’igihembo cya Avoka kuko akomeje gushorwa mu manza. [23] Urukiko rwabanje gusuzuma ibijyanye n’inzitizi y’iburabubasha yatanzwe na Mabuye Joséph maze mu rubanza rubanziriza urundi rwaciwe ku wa 11/04/2024 rwemeza ko nta shingiro ifite. [24] Iburanisha ku ry’urubanza mu mizi ryabereye mu ruhame ku wa 16/04/2024 rikomeza na nyuma y’aho ku matariki atandukanye kubera impamvu zinyuranye, GUARANTY TRUST BANK RWANDA Plc ihagarariwe na Me Bimenyimana Eric, Me Mutuyimana Clémentine na Me Uwanyirigira Delphine, Mabuye Joséph ahagarariwe na Me Bangamwabo Octave, Musekera Emmanuel ahagarariwe na Me Rwigena Vincent naho COIMEX Ltd ititabye Urukiko; ku wa 10/05/2024 Urukiko rwemeza ko mbere yo gufata icyemezo ari ngombwa ko rushyiraho umuhanga wo kugaragaza ingano nyakuri y’umwenda n’inyungu zawo GUARANTY TRUST BANK RWANDA Plc igomba kwishyurwa niba bihari, mu cyemezo cyarwo cyo ku wa 26/06/2024 Urukiko rushyiraho KFV Partners Ltd nk’umuhanga runamuha inshingano. [25] Hashingiwe ku mpaka zagaragajwe haruguru, Urukiko rurasuzuma ibibazo bikurikira bigize urubanza: Kumenya niba nyuma y’uko ku wa 09/02/2015 GUARANTY TRUST BANK RWANDA Plc yandikiye COIMEX Ltd ibaruwa iyimenyesha umwenda isigaje kwishyura n’igihe igomba kuba yawishyuriyemo, ibarwa ry’inyungu ryaragombaga guhagarara. Kumenya niba hari umwenda ukomoka ku nguzanyo GUARANTY TRUST BANK RWANDA Plc yahaye COIMEX Ltd utarishyuwe n’ingano yawo. Kumenya niba Mabuye Joséph nawe agomba kuryozwa umwenda usigaye (mu gihe waba uhari). Kumenya niba ubujurire bwuririye ku bundi bwatanzwe na Musekera Emmanuel asaba gusubizwa amafaranga avuga ko yasagutse ku yavuye muri cyamunara y’ingwate yari yatanze n’inyungu zayo bufite ishingiro. Kumenya niba ubujurire bwuririye ku bundi batanzwe na Mabuye Joséph asaba gusubizwa amafaranga avuga arenga kuyo yagombaga kwishyura ku ruhare rwe ku nguzanyo ya COIMEX Ltd, n’inyungu zayo n’indishyi z’akababaro, bufite ishingiro. Kumenya niba amafaranga y’ikurikiranarubanza n’igihembo cya Avoka asabwa muri uru rubanza. II. ISESENGURA RY’IBIBAZO BIGIZE URUBANZA 1.Kumenya niba nyuma y’uko ku wa 09/02/2015 GUARANTY TRUST BANK RWANDA Plc yandikiye COIMEX Ltd ibaruwa iyimenyesha umwenda isigaje kwishyura n’igihe igomba kuba yawishyuriyemo, ibarwa ry’inyungu ryaragombaga guhagarara.

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[26] Me Bimenyimana Eric uhagarariye GUARANTY TRUST BANK RWANDA Plc avuga ko mu rubanza rwajuririwe Urukiko Rukuru rw’Ubucuruzi rwavuze ko ibaruwa yiswe Demande de paiement et lettre de notification pour non-paiement d’une dette GUARANTY TRUST BANK RWANDA Plc yandikiye COIMEX Ltd ku wa 09/02/2015 (igashyikirizwa Musekera Emanuel) yagize ingaruka yo gusesa amasezerano y’inguzanyo hagati y’impande zombi bityo n’ibarwa ry’inyungu rikaba ryaragombaga guhita rihagarara, rwirengagije ko uretse no kuba nta tegeko rwabishingiyeho, ibarwa ry’inyungu ritagombaga guhagarara mu gihe cyose COIMEX Ltd yari itararangiza kwishyura umwenda. [27] Me Rwigema Vincent uhagarariye Musekera Emmanuel avuga ko nta kosa Urukiko Rukuru rw’Ubucuruzi rwakoze kuko ubwo GUARANTY TRUST BANK RWANDA Plc yasesaga amasezerano yagaragaje ingano y'umwenda mbumbe yishyuzaga COIMEX Ltd habariwemo n’inyungu zawo zaba izisanzwe n'izubukererwe kimwe n’amafaranga ya commissions, bityo rero guhera icyo gihe hakaba nta zindi nyungu zari zikwiriye kubarwa kuko nta umwenda mushya banki yari itanze, uretse amafaranga akomoka ku gutinda kwishuyrwa kandi nayo akabarwa hashingiwe ku mbumbe y’umwenda remezo wari usigaye kwishyurwa aho kuba ku mbumbe y'amafaranga yose yishyuzwaga icyo gihe. [28] Me Bangamwabo Octave avuga ko nk’uko yakomeje kubigaragaza mu miburanire ye, Mabuye Joséph ahagarariye ntacyo agomba kuryozwa, kandi ko nta nenge GUARANTY TRUST BANK RWANDA Plc igaragaza mu byategetswe n’Urukiko mu rubanza rwajuririwe. UKO URUKIKO RUBIBONA [29] Ipfundo ry’ikibazo kuri iyi ngingo rishingiye ku kumenya niba nyuma y’uko ku wa 09/02/2015 GUARANTY TRUST BANK RWANDA Plc yandikiye COIMEX Ltd ibaruwa y’integuza iyimenyesha umwenda isigaje kwishyura n’igihe igomba kuba yawishyuriyemo, ibarwa ry’inyungu ryaragombaga guhagarara. [30] Ikibazo gisa n’ikimaze kuvugwa cyasuzumwe mu rubanza RS/INJUST/RCOM 00010/2022/SC rwaciwe n’Urukiko rw’Ikirenga ku wa 15/12/2023 haburana UNGUKA Bank Plc na Ndagijimana Théoneste, aho Urukiko rw’Ikirenga rushingiye ku ngingo ya 72, igika cya kabiri n’ingingo ya 243, igika cya kabiri, z’Amabwiriza Rusange N° 12/2017 yo ku wa 23/11/2017 ku ishyirwa mu byiciro ry’imyenda no guteganya ingoboka, n’ingingo ya 112, 2° y’Itegeko Nº 47/2017 ryo ku wa 23/9/2017 rigena imitunganyirize y’imirimo y’amabanki ryubahirizwaga urubanza rucibwa4, rwasanze ibiteganyijwe muri izo ngingo iyo bihurijwe hamwe byumvikanisha

2 Ingingo ya 7, igika cya kabiri, y’Amabwiriza Rusange N° 12/2017 yo ku wa 23/11/2017 ku ishyirwa mu byiciro ry’imyenda no guteganya ingoboka amaze kuvugwa, iteganya ko inyungu zose ku myenda itishyurwa neza zabariwe mbere mu mutungo ariko ntizakirwe zigomba guhindurwa kandi zikandikwa kuri konti y’inyungu zahagaze kugeza igihe zishyuriwe n’uwasabye umwenda.

3 Ingingo ya 24, igika cya kabiri, y’Amabwiriza yavuzwe haruguru iteganya ko Banki ishobora gutangiza inzira (zo kwishyuza) zabamo no kugurisha ingwate igihe umwenda utangiye kutishyurwa neza.

4 Ingingo ya 112,2° y’Itegeko Nº 47/2017 ryo ku wa 23/9/2017 rigena imitunganyirize y’imirimo y’amabanki ryakurikizwaga icyo gihe, yateganyaga ko inyungu amabanki yishyuza ku nguzanyo zitishyuwe zitagomba kurenza umwenda shingiro utarishyuwe igihe inguzanyo yageraga mu rwego rwo kutishyurwa. Ibyo iyi ngingo yateganyaga

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ko inyungu ku nguzanyo banki ziha abakiriya bazo zikomeza kubarwa kugeza umwenda wose wishyuwe, icy’ingenzi akaba ari uko inyungu banki zishobora kwishyuza zitagomba kurenga umwenda shingiro wagaragajwe igihe inguzanyo yageraga mu rwego rwo kutishyurwa; ko nta ngingo y’itegeko n’imwe ivuga ko iyo umukiriya atishyuye mu gihe runaka inyungu zihagarara kubarwa hakagurishwa ingwate55. [31] Muri urwo rubanza, Urukiko rw’Ikirenga rushingiye kuri ibyo bisobanuro rwasanze nta cyari kubuza UNGUKA Bank Plc gukomeza kubara inyungu nk’uko amasezerano yari yagiranye na Ndagijimana Théoneste abiteganya igihe cyose yari atararangiza kwishyura umwenda ayibereyemo, icya ngombwa akaba ari uko izo nyungu zitarenga umwenda shingiro utarishyuwe igihe inguzanyo yageraga mu rwego rwo kutishyurwa, nk’uko biteganyijwe mu ngingo ya 112,2° y’Itegeko ryavuzwe haruguru rigena imitunganyirize y’imirimo y’amabanki (ryakurikizwaga icyo gihe). [32] Urukiko rw’Ubujurire rushingiye ku byasobanuwe muri urwo rubanza rwaciwe n’Urukiko rw’Ikirenga, rusanga no ku bireba umwenda COIMEX Ltd yahawe na GUARANTY TRUST BANK RWANDA Plc, nta kibuza ko ukomeza kubarirwa inyungu nk’uko amasezerano impande zombi zagiranye yabiteganyaga na nyuma y’uko yandikiwe yihanangirizwa bwa nyuma ndetse n’ingwate yatanzwe na Musekera Emmanuel ikagurishwa, igihe cyose umwenda wose utararangiza kwishyurwa; zipfa gusa kutarenga umwenda shingiro wagaragajwe igihe inguzanyo yageraga mu rwego rwo kutishyurwa nk’uko byasobanuwe haruguru; bityo kuri iyi ngingo, ubujurire bwa GUARANTY TRUST BANK RWANDA Plc bukaba bufite ishingiro. 2.Kumenya niba hari umwenda ukomoka ku nguzanyo GUARANTY TRUST BANK RWANDA Plc yahaye COIMEX Ltd utarishyuwe n’ingano yawo [33] Mu myanzuro ye y’ubujurire Me Bimenyimana Eric yavugaga ko GUARANTY TRUST BANK RWANDA Plc ahagarariye yajuriye kuko itemera uburyo Urukiko Rukuru rw’Ubucuruzi rwabazemo umwenda usigaye igomba kwishyurwa, kuko rwemeje ko mu kuwubara umuhanga wari washyizweho n’Urukiko rw’Ubucuruzi atakuyemo amafaranga yavuye muri cyamuna y’ingwate yatanzwe na Musekera Emmanuel kandi atari ukuri. Asobanura ko nk’uko raporo yakozwe n’uwo muhanga ibigaragaza neza ku rupapuro rwayo rwa kane, kuwa 31/03/2018 umwenda wari usigaye kwishyurwa wanganaga na 164.763.796 FRW hanyuma ingwate yatanzwe na Musekera Emmanuel imaze kugurishwa muri cyamunara amafaranga yavuyemo angana na 54.657.738 FRW ashyirwa kuri konte ya COIMEX Ltd, umwenda uragabanuka usigara ungana na 113.017.638 FRW, ari nawo wakomeje kwiyongera kubera ibarwa ry’inyungu, uza kuba 173.976.886 FRW nk’uko bigaragara ku rupapuro rwa gatanu (5) rw’iyo raporo y’umuhanga.

ubu buteganyijwe mu ngingo ya 20 y’Itegeko Nº 017/2021 ryo ku wa 03/03/2021 ryerekeye kurengera umuguzi wa serivisi y’imari yavuzwe mu gika cya 8 cy’uru rubanza.

5 Ibyasobanuwe mu rubanza RS/INJUST/RCOM 00010/2022/SC binahura n’ibyasobanuwe mu rubanza RS/INJUST/RCOM 00008/2021/SC SIMACO Ltd yaburanye na I&M Bank Rwanda Plc rwaciwe ku itariki ya 25/02/2022, aho Urukiko rw’Ikirenga rwifashishije inyandiko z’abahanga mu mategeko, rwasobanuye ko gusesa amasezerano y’inguzanyo bidakuraho inshingano yateganyaga ku ruhande rw’uwahawe inguzanyo (igika cya 42 kugeza ku cya 46); byanagarutsweho n’Urukiko rw’Ubujurire mu rubanza RCOMAA 00002/2023/CA rwaciwe ku wa 26/03/2024 haburana NDANGIZI John na UNGUKA BANK Plc.

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[34] Nyuma y’uko uru Rukiko rw’Ubujurire rusanze rukeneye gushyiraho umuhanga warufasha kubara umwenda usigaye kwishyurwa muri raporo ye akagaragaza ko ashingiye ku masezerano yavuzwe haruguru yo kuvugurura inguzanyo (loan restructuring) no kuri historiques za konte ya COIMEX Ltd muri GUARANTY TRUST BANK RWANDA Plc, hari umwenda utarishyurwa ungana na 66.441.607 FRW (umwenda remezo n’inyungu zibazwe kugeza ku wa 31/03/2017), uhagarariye GUARANTY TRUST BANK RWANDA Plc yabwiye Urukiko ko bemeranya n’ingano y’umwenda wagaragajwe n’uwo muhanga muri raporo ye, bakaba ari wo bishyuza abaregwa aho kuba 175.421.069 FRW yari yaregewe ku rwego rwa mbere. [35] Me Rwigema Vincent uhagarariye Musekera Emmanuel yiregura avuga ko ku bijyanye n’ingano y’umwenda wishyuzwa, nk’uko babigaragarije Urukiko Rukuru rw’Ubucuruzi bashingiye kuri contre expertise bikoreye, batemera uburyo wabazwe. Asobanura ko bashingiye ku bikubiye muri iyo nyandiko ya contre expertise basanga ubwo hakorwaga amasezerano yo kuvugurura inguzanyo ya COIMEX Ltd (loan restructuring) itabazwe neza, kuko harebwe inguzanyo COIMEX Ltd yari yarahawe mbere n’amafaranga yari imaze kwishyura, inguzanyo ivuguruye yagombaga kungana na 145.711.758 FRW aho kuba 164.164.121 FRW yashyizwe mu masezerano; ko rero ibyo bivuze ko harimo ikinyuranyo cya 18.452.363 FRW COIMEX Ltd yagombaga gusigarana kuri konti yayo ikayifashisha mu kwishyura umwenda. [36] Me Rwigema Vincent akomeza asobanura ko hitawe kuri icyo kinyuranyo cya 18.452.363 FRW, hitawe no kuri 23.449.792 FRW COIMEX Lt yari imaze kwishyura guhera tariki 18/04/2013 ndetse no kuri 120.418.000 FRW yishyuwe na HJJS ku wa 25/11/2013, umwenda COIMEX Ltd yari isigaranye kuri iyo tariki ya 25/11/2013 wagombaga kuba ungana na 17.161.533 FRW, naho kugeza tariki ya 29/05/2015 ubwo hemezwaga igihombo cya COIMEX Ltd ari nabwo inyungu zagombaga guhagarikwa kubarwa umwenda wari usigaye ukaba waragombaga kuba ungana na 22.271.400 FRW, kandi ko uwo mwenda ari wo wagombaga kuvanwa muri 54.657.738 FRW yavuye muri cyamunara y’ingwate yari yaratanzwe na Musekera Emmanuel; avuga ko rero nyuma y’iyo cyamunara nta mwenda COIMEX Ltd yari kuba isigayemo GUARANTY TRUST BANK RWANDA Plc ahubwo iyi ariyo yagombaga gusubiza Musekera Emmanuel ikinyuranyo kingana na 31.936.338Frw yasigaye ku yavuye muri cyamunara y’umutungo we. [37] Ku bijyanye na raporo yakozwe n’umuhanga washyizweho n’uru Rukiko, Me Rwigema Vincent uhagarariye Musekera Emmanuel avuga ko atemera ibiyikubiyemo, ashingiye ku mpamvu y’uko uwo muhanga yabaze umwenda usigaye ahereye ku nguzanyo ivugwa mu masezerano yo kuvugurura inguzanyo (loan restructuring) kandi we asanga atari ukuri hashingiwe ku byo basobanuye haruguru bikubiye mu nyandiko ya contre expertise. Avuga kandi ko n’inyungu zabazwe nabi kuko zabariwe ku gipimo cya 30.5% umuhanga atagaragaza aho yagikuye, kandi azibarira ku mwenda wose aho kuba umwenda wakerewe kwishyurwa. UKO URUKIKO RUBIBONA [38] Impaka kuri iki kibazo zishingiye ku kumenya niba hari umwenda ukomoka ku nguzanyo GUARANTY TRUST BANK RWANDA Plc yahaye COIMEX Ltd ukaba utarishyuwe, n’ingano yawo mu gihe waba uhari.

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[39] Ingingo ya 64 y’Itegeko Nº45/2011 ryo ku wa 25/11/2011 rigenga amasezerano iteganya ibi bikurikira:” Amasezerano akozwe ku buryo bukurikije amategeko aba itegeko ku bayagiranye. Ashobora guseswa ari uko babyumvikanyeho cyangwa ku mpamvu zemewe n’amategeko. Agomba kubahirizwa nta buriganya”. [40] Dosiye y’uru rubanza igaragaramo, ku mugereka wa 6, amasezerano y’inguzanyo COIMEX Ltd yagiranye na GUARANTY TRUST BANK Ltd (agaragaza ko ari ayo ku wa 04/03/2013) impande zombi zumvikana ko hashingiwe ku biganiro zagiranye, hakorwa ivugurura (restructuring) ry’imyenda yose COIMEX Ltd yari isanganywe muri iyo banki n’inyungu zayo, igahindurwamo inguzanyo y’igihe kizwi (term loan) ingana na 168.132.037 FRW ikazishyurwa hamwe n’inyungu zayo mu gihe cy’amezi 48 uhereye ku wa 30/04/2013 kugeza ku wa 30/03/2017, buri kwezi hakishyurwa 5.071.636 FRW. [41] Ayo masezerano agaragaza ko ku ruhande rwa COIMEX Ltd yemejwe (read and approved for acceptance) akanashyirwaho umukono n’abari abanyamigabane bayo aribo Mabuye Joséph nka Managing Director na Musekera Emmanuel nka Manager, aba bombi bakaba ari nabo batanze ingwate zigizwe n’imitungo itimukanwa zo kwishingira iyo nguzanyo. [42] Dosiye kandi igaragaramo kopi z’amasezerano y’ubwishingire (Act of joint surety) MABUYE Joséph na Musekera Emmanuel bashyizeho umukono, buri wese ku giti cye, nka “guarantor” imbere ya Noteri ku wa 17/04/2013 (reba umugereka 4 ku bireba Mabuye Joséph n’mugereka wa 5 ku bireba Musekera Emmanuel), bishingira umwenda wa COIMEX Ltd kugeza kuri 163.254.641 FRW, biyemeza kuzishyura uwo mwenda hiyongereyeho inyungu zawo, amafaranga ya commissions kimwe n’andi mafaranga yose banki izatanga mu rwego rwo gukurikirana uwo mwenda. [43] Muri Raporo yakozwe n’umuhanga washyizweho n’uru Rukiko, yagaragaje ko hashingiwe kuri historiques za konti ya COIMEX Ltd muri GUARANTY TRUST BANK Plc, kugeza ku wa 25/11/2013 umwenda wari umaze kungana na 190.577.024 FRW, kuri iyo tariki 25/11/2013 hishyurwa 120.418.000 FRW umwenda usigara ungana na 71.283.490 FRW, ukomeza gukura kubera ibarwa ry’inyungu zaba izisanzwe kimwe n’iz’ubukererwe ku buryo ku wa 14/09/2014 wanganaga na 87.305.874 FRW, kuri iyo tariki hishyurwa 54.657.738 FRW yavuye muri cyamunara y’ingwate yatanzwe na Musekera Emmanuel, umwenda usigara ungana na 33.171.400 FRW; kuva icyo gihe ntihagira andi mafaranga yishyurwa kugeza ubwo inguzanyo yahanagurwaga mu bitabo bya banki mu mwaka wa 2017. [44] Muri iyo raporo kandi umuhanga yagaragaje ko hagendewe ku byo GUARANTY TRUST BANK RWANDA Plc yumvikanye na COIMEX Ltd mu masezerano yavuzwe haruguru yo kuvugurura inguzanyo (loan restructuring), hagendewe kandi ku buryo inguzanyo COIMEX Ltd yahawe nk’uko igaragara muri ayo masezerano yagiye yishyurwamo nk’uko bigaragazwa na historiques za konte yayo muri GUARANTY TRUST BANK RWANDA Plc, umwenda usigaye iyi banki igomba kwishyurwa wose hamwe ubaze kugera ku wa 31/03/2017 (igihe COIMEX Ltd yagombaga kurangirizaho kwishyura) ungana na 66.441.607 FRW (umwenda remezo n’inyungu). [45] Nk’uko bigaragara mu gika cya 32 cy’urubanza rujuririrwa, Musekera Emmanuel yari yajuririye Urukiko Rukuru rw’Ubucuruzi agamije kugaragaza ko atemera uburyo umwenda wa COIMEX Ltd wabazwe mu gihe cyo gukora amasezerano yavuzwe haruguru yo kuvugurura

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inguzanyo, ashingiye ku mpamvu y’uko bitumvikana uburyo inguzanyo ya 48.000.000 FRW COIMEX Ltd yari yarahawe yari kuba yikubye hafi inshuro enye mu gihe cy’amezi atatu gusa kandi hari amafaranga COIMEX Ltd yagiye yishyura, ari naho ahera avuga ko umwenda wishyuzwa wabazwe nabi, akanasaba ko hasubirwamo imibare ku bijyanye n’ubwishyu bwakozwe nyuma yo kuvugurura inguzanyo. [46] Nk’uko bigaragara kandi mu gika cya 36 cy’urubanza rujuririrwa, Urukiko Rukuru rw’Ubucuruzi rwasobanuye ko n’ubwo imikoranire ya COIMEX Ltd na GUARANTY TRUST BANK RWANDA Plc yatangiye mu mwaka wa 2011, bigeze mu mwaka wa mu mwaka wa 2013 impande zombi zemeranyije gukora amasezerano mashya y’inguzanyo (loan restructuring) imyenda yose COIMEX Ltd yari ifitiye iyo banki ishyirwa hamwe ihinduka umwenda umwe w’igihe kizwi (term loan) ungana na 168.132.037 FRW; maze rusanga hashingiwe ku biteganywa mu ngingo ya 64 y’Itegeko rigena amasezerano ibikubiye muri ayo masezerano, ari nayo Urukiko rwaregewe, ari byo bigomba kubahirizwa. [47] Mu miburanire yayo haba mu nkiko zabanje haba no kuri uru rwego, GUARANTY TRUST BANK RWANDA Plc ari nayo yajuriye, isaba kwishyurwa umwenda ivuga ko ukomoka ku masezerano yavuzwe haruguru yagiranye na COIMEX Ltd agamije kuvugurura inguzanyo (loan restructuring), kuko utishyuwe uko byari biteganyijwe kandi mu rubanza rujuririrwa ukaba utarabazwe neza, igasaba ko uwo mwenda ubarwa hashingiwe ku biteganyijwe muri ayo masezerano, ikishyurwa hashingiwe ku byagaragajwe muri raporo y’umuhanga washyizweho n’uru Rukiko nk’uko byagarutsweho mu gika cya 43 n’icya 44 bu’uru rubanza. [48] Urukiko rw’Ubujurire rurasanga mu myiregurire ye kuri uru rwego, Me Rwigema Vincent uhagarariye Musekera Emmanuel n’ubundi akomeza kuvuga ko atemera uburyo umwenda wabazwemo mu gihe cyo gukora amasezerano yo kuvugurura inguzanyo (loan restructuring), ko rero atanemera ingano y’umwenda washyizwe muri ayo masezerano kuko idahuye n’ukuri harebwe inguzanyo COIMEX Ltd yari yarahawe n’amafaranga yari imaze kwishyura icyo gihe; ariko akaba ntacyo avuga ku mpamvu yashingiweho n’Urukiko y’uko ibikubiye muri ayo masezerano bigomba kubahirizwa kuko impande zayagiranye zabyemeranyijweho, ngo agaragaze icyo anenga ibisobanuro byatanzwe n’Urukiko cyangwa ikosa rwakoze mu kubyemeza rutyo, n’uburyo rigomba gukosorwa hashingiwe ku byabaye no ku mategeko. [49] Urukiko rw’Ubujurire narwo ruremeranya n’iyo mpamvu yashingiweho n’Urukiko Rukuru rw’Ubucuruzi, kuko ayo masezerano agaragaza ko yakozwe nyuma y’ibiganiro impande zayakoranye zagiranye, kandi ziyashyiraho umukono, COIMEX Ltd ihagarariwe na Mabuye Joséph na Musekera Emmanuel, bemera kandi bemeranywa na GUARANTY TRUST BANK RWANDA Plc ku biyakubiyemo harimo n’ingano y’umwenda uvuguruye n’igipimo inyungu zizabarirwaho. Nk’uko Urukiko Rukuru rw’Ubucuruzi rwanabisobanuye kandi mu gika cya 41 cy’urubanza rujuririrwa, Musekera Emmanuel akaba atagaragaza ko ayo masezerano yaba yararegewe cyangwa yarateshejwe agaciro ku mpamvu y’uko yakozwe mu buryo bunyuranyije n’amategeko, byaba bikozwe nawe cyangwa na mugenzi we Mabuye Joséph. [50] Urukiko rw’Ubujurire rurasanga ahubwo ikirugaragarira ari uko ibikubiye muri ayo masezerano byakomeje kugenderwaho n’impande zombi zayagiranye, haba mu kugaragaza ingano y’umwenda usigaye no mu mishyikirano yo gushaka uko wakwishyurwa (reba nk’ibaruwa Mabuye Joséph yandikiye umukozi wa FINA BANK/Head of Business ku wa 23/07/2013 asaba

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kwemererwa kwishyura igice cy’umwenda COIMEX Ltd yari igezemo icyo gihe ungana na 174.204.163 FRW, ni ukuvuga 65% yawo avuga ko bingana n’agaciro k’inzu ebyiri yari yatanzeho ingwate, kugira ngo banki irekure izo ngwate; ibaruwa yo ku wa 23/09/2013 Musekera Emmanuel yandikiye FINA BANK RWANDA Ltd yemera ibyasabwe na mugenzi we Mabuye Joséph anavuga ko igice cy’umwenda gisigaye kingana na 35% kijya mu mazina ye; n’ibaruwa yo ku wa 27/09/2013 Mabuye Joséph na Musekera Emmanuel bombi bafatanyije bandikiye FINA BANK RWANDA Ltd noneho bavuga ko igice cy’umwenda gisigaye kingana na 35% gishyirwa kuri COIMEX Ltd kikazishyurwa mu gihe kirekire). [51] Urukiko rw’Ubujurire rushingiye ku bisobanuro byose bimaze gutangwa mu bika bibanziriza iki (ibika bya 40-50), rurasanga amasezerano yavuzwe haruguru yo kuvuguura inguzanyo COIMEX Ltd yagiranye na GUARANTY TRUST BANK RWANDA Plc agomba kubahirizwa, kuko ibiyateganyijwemo impande zombi zayagiranye zabyemeye kandi zikabyemeranyaho. [52] Urukiko rw’Ubujurire rurasanga Raporo yakozwe n’umuhanga rwashyizeho igaragaza ko inguzanyo COIMEX Ltd yahawe hashingiwe ku masezerano yavuzwe haruguru (loan restructuring) itishyuwe uko byari biteganyijwe, ibi bikaba ari nabyo GUARANTY TRUST BANK RWANDA Plc yaregeye isaba kwishyurwa umwenda wasigaye; abaregwa bakaba batagaragaza ko yishyuwe koko, kuko imiburanire ya Mabuye Joséph igamije kugaragaza ko we yarangije kwishyura uruhare rwe kuri iyo nguzanyo bityo akaba nyacyo akwiriye kuryozwa, naho Musekera Emmanuel akaburana avuga umwenda wishyuzwa wabazwe nabi ashingiye ku mpamvu y’uko atemera uburyo inguzanyo ushingiyeho yabazwemo ubwo hakorwaga amasezerano ya loan restructuring, kandi nk’uko byasobanuwe iyi miburanire ye ikaba nta shingiro ifite; naho ibyo avuga ko amafaranga yishyuwe kimwe n’inyungu byabazwe nabi nabyo nta shingiro byahabwa kuko nta kimenyetso yatanze kivuguruza ibyo umuhanga yashingiyeho; bityo rero ibyagaragajwe muri raporo y’umuhanga bikaba ari byo bigomba gushingirwaho hagenwa umwenda GUARANTY TRUST BANK RWANDA Plc igomba kwishyurwa, kuko abaregwa batashoboye kugaragaza ikiyuvuguruza. [53] Urukiko rurasanga hagendewe ku mibare igaragara muri Raporo y’umuhanga ku rupapuro rwa12 (mu Mbonerahamwe igaragaza uko umwenda wabazwe) kugeza ku wa 31/03/2017 umwenda wose waranganaga na 66.441.136 FRW harimo umwenda remezo wanganaga na 32.648.136 FRW, ni ukuvuga ko inyungu zanganaga na 33.793.471 FRW. Hashingiwe ku murongo watanzwe mu manza zinyuranye zaciwe n’Urukiko rw’Ikirenga n’Urukiko rw’Ubujurire ku bijyanye n’ibarwa ry’inyungu zicibwa umukiriya wa banki wahawe umwenda akarenza igihe cyo kuwishyura6, aho izo nkiko zishingiye ku biteganywa mu ngingo ya 112 - 2° y’Itegeko Nº 47/2017 ryo ku wa 23/9/20177 rigena imitunganyirize y’imirimo y’amabanki ryakurikizwaga ubwo

6 Hari urubanza RS/INJUST/RCOM 00008/2021/SC rwaciwe n’Urukiko rw’Ikirenga ku wa 25/02/2022, haburana SIMACO Ltd na I&M Bank Rwanda Plc (igika cya 47-50); urubanza RS/INJUST/RCOM00010/2022/SC rwaciwe n’Urukiko rw’Ikirenga ku wa 15/12/2023 haburana UNGUKA BANK Plc na Ndagijimana Théoneste (igika cya 40); urubanza RCOMAA 00002/2023/CA rwaciwe n’Urukiko rw’Ubujurire ku wa 26/03/2024 haburana Ndangizi John na UNGUKA BANK Plc (yahindutse LOLC UNGUKA Finance Plc) mu gika cya 42); urubanza RCOMAA 00021/2022/CA rwaciwe n’Urukiko rw’Ubujurire ku wa 28/06/2024, Nzatunga Ruvuguta Emmanuel n’undi baburana na BPR Bank Rwanda Plc (igika cya 33).

7 Iyo ngingo ya 112 - 2° y’Itegeko Nº 47/2017 ryo ku wa 23/09/2017 yateganyaga ko inyungu zishyuzwa na banki zidashobora kurenza umwenda shingiro igihe inguzanyo yageraga mu rwego rwo kutishyurwa hakurikijwe

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zacibwaga, zemeje ko inyungu (harimo n’inyungu z’ubukererwe) banki zishobora kwishyuza abakiriya bazo zishingiye ku nguzanyo zabahaye zitagomba kurenga umwenda shingiro wagaragajwe igihe inguzanyo yageraga mu rwego rwo kutishyurwa, inyungu GUARANTY TRUST BANK RWANDA Plc igomba kwishyurwa nazo zikaba zigomba kugabanywa, zikagezwa ku kigero cy’umwenda remezo wishyuzwa. [54] Urukiko rw’Ubujurire rushingiye ku byasobanuwe byose, rurasanga umwenda GUARANTY TRUST BANK RWANDA Plc igomba kwishyurwa ungana na 65.296.272 FRW, ugizwe n’umwenda remezo ungana na 32.648.136 FRW n’inyungu zingana na 32.648.136 FRW. [55] Urukiko rw’Ubujurire rurasanga kandi ibisobanuro bitanzwe kuri iki kibazo binasubiza ubujurire bwuririye ku bundi bwatanzwe na Musekera Emmaunel, bukaba rero nta shingiro bufite kuko bugamije gusaba gusubizwa 31.936.338 FRW avuga ko yagombaga gusaguka nyuma y’uko ingwate yari yatanze igurishijwe muri cyamunara, n’inyungu zayo, nyamara nk’uko byasobanuwe amafaranga yavuye muri iyo cyamunara akaba atarashoboye kwishyura umwenda wose, kandi nk’uko byemejwe mu rubanza rwajuririwe Musekera Emmaunel akaba agomba kuwishyura mu gihe cyose COIMEX Ltd itabishoboye kuko yayishingiye.

3.Kumenya niba Mabuye Joséph nawe agomba kuryozwa umwenda usigaye GUARANTY TRUST BANK RWANDA Plc igomba kwishyurwa. [56] Abahagarariye GUARANTY TRUST BANK RWANDA Plc bavuga ko mu rubanza rujuririrwa Urukiko Rukuru rw’Ubucuruzi rwitiranyije ingwate n’ubwishingire (caution personnelle et réelle) bituma rwemeza ko Mabuye Joséph atagomba kuryozwa umwenda usigaye rushingiye ku mpamvu y’uko yari yararangije inshingano ze zo kwishyura nyamara atariko bimeze. Basobanura ko nyuma y’uko hishyuwe igice cy’umwenda kingana na 65%, banki yarekuye ingwate zigizwe n’imitungo itimukanwa zari zatanzwe na Mabuye Joséph dore ko ari nabyo yasabye banki mu ibaruwa ye yakiriwe ku wa 25/07/2013, ariko ibi bikaba bitavanaho ko umwenda wasigaye nawo yagombaga kuwuryozwa kuko yari yari yaranishingiye inguzanyo ku giti cye mu buryo bwa magirirane (joint surety), Urukiko rukaba ntaho rwari guhera rutesha agaciro ayo masezerano; basoza basaba uru Rukiko kwemeza ko Mabuye Joséph afatanya na Musekera Emmanuel kwishyura umwenda usigaye. [57] Me Bangamwabo Octave avuga ko iyi mpamvu y’ubujurire nta shingiro ifite kuko Mabuye Joséph ahagarariye yishyuye uruhare rwe ku nguzanyo rungana na 65% nyuma yo kubyumvikanaho na banki ndetse bamusubiza imitungo ye yari yaratanzeho ingwate, bityo akaba ntacyo akwiriye kuba akibazwa. [58] Me Rwigema Vincent uhagarariye Musekera Emmanuel avuga ko yemeranya na GUARANTY TRUST BANK Plc kuri iyi mpamvu y’ubujurire kuko Mabuye Joséph na Musekera Emmanuel bombi bishingiye COIMEX Ltd nk’uko bigaragazwa n’inyandiko yiswe Act of Joint Surety buri wese yasinyiye imbere ya Noteri kuwa 17/04/2013, bityo rero bikaba bigomba kubagiraho ingaruka zimwe ku bijyanye no kuryozwa umwenda wa COIMEX Ltd.

amasezerano banki ifitanye n’iyifitiye umwenda. Ibyari biteganyijwe muri iyi ngingo binateganyijwe mu ngingo ya 20 y’Itegeko Nº 017/2021 ryo ku wa 03/03/2021 ryerekeye kurengera umuguzi wa serivisi z’imari rikurikizwa ubu.

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UKO URUKIKO RUBIBONA [59] Impaka kuri iki kibazo zishingiye ku kumenya niba Mabuye Joséph yarishingiye ku giti cye inguzanyo yahawe COIMEX Ltd ku buryo agomba gutegekwa kwishyura umwenda usigaye. [60] Ibijyanye n’amasezerano y’ubwishingire (Joint surety/Acte de cautionnement) byasobanuwe mu rubanza RS/INJUST/RCOM 00002/2019/SC rwaciwe n’Urukiko rw’Ikirenga ku wa 15/11/2019, rushingiye ku byasobanuwe n’abahanga mu mategeko bavuga ku muri rusange umuntu wese wemeye kwishingira undi aba yemeye kumusimbura mu nshingano ze afitiye abandi mu gihe we adashoboye kuzubahiriza (Denis Philippe na Delphine Dehasse, Code Civil, 5 ème edition, Bruylant, 2007, page 287); ko by’umwihariko ku bijyanye n’ubwishingire magirirane umwishingizi nta n’uburenganzira aba afite bwo kubanza gusaba ko ubwishyu bubanza gushakwa mu mutungo w’uwishingiwe (Jérôme François, Droit civil, les sûretés personnelles, Tome VIII, Economica, Paris, 2004, page 33). [61] Ibimaze kuvugwa mu gika kibanziriza iki byumvikanisha neza ko uwemeye kuba umwishingizi aba yiyemeje ko uwo yishingiye nadashobora kuzuza inshingano ze afitiye abandi, azazimusimburamo akaba ari we uzibazwa. [62] Nk’uko byagarutsweho mu gika cya 42 cy’uru rubanza, muri dosiye hagaragaramo kopi y’amasezerano y’ubwishingire yiswe Act of joint surety ni ukuvuga Acte de caution solidaire Mabuye Joséph yashyizeho umukono nka “guarantor” imbere ya Noteri ku wa 17/04/2013 (reba umugereka 4), na Mabuye Joséph akaba atayahakana; muri ayo masezerano hakaba bavugwamo ko yishingiye umwenda wa COIMEX Ltd kugeza kuri 163.254.641 FRW, kandi yiyemeje kuzawishyura hiyongereyeho inyungu zawo, amafaranga ya commissions kimwe n’andi mafaranga yose banki izatanga mu rwego rwo gukurikirana uwo mwenda. [63] Hashingiwe ku byasobanuwe haruguru, Urukiko rurasanga ibikubiye muri ayo masezerano byumvikanisha ko Mabuye Joséph yiyemeje ko COIMEX Ltd nidashobora kwishyura iyo nguzanyo, azayisimbura muri izo nshingano akaba ari we uyishyura. [64] Urukiko rurasanga ibivugwa na Mabuye Joséph ko yari yarangije kwishyura uruhare rwe ubwo yishyuraga igice cy’inguzanyo kingana na 65% bidakuraho ko yari yishingiye inguzanyo ya COIMEX Ltd mu buryo bwa magirirane (joint surety/caution solidaire) kandi ko mu gihe iyo nguzanyo itishyuwe Mabuye Joséph yagombaga kuyishyura, kuko nk’uko bigaragara mu ibaruwa yavuzwe haruguru yandikiye GUARANTY TRUST BANK Plc asaba kwemererwa kwishyura icyo gice cy’umwenda kingana na 65%, icyo yari agamije ari ukugombora ingwate yatanze dore ko anasobanura ko igice cy’umwenda yishyuye kingana n’agaciro k’izo ngwate, bikaba rero byumvikana ko ayo mafaranga yishyuye yari ajyanye n’ubwishingire bw’umwenda bushingiye ku ngwate kandi bukaba butandukanye n’ubwishingire magirirane (Joint surety/Caution solidaire) bwasobanuwe haruguru. [65] Hashingiwe ku byasobanuwe byose, Mabuye Joséph nawe akaba agomba kuryozwa umwenda wagaragajwe haruguru wasigaye COIMEX Ltd itishyuye GUARANTY TRUST BANK RWANDA Plc kuko yari yarawishingiye mu buryo bwa magirirane; ibi bikaba binashimangirwa n’ibaruwa yo ku wa 27/09/2013 we ubwe na Musekera Emmanuel bafatanyije, bandikiye FINA BANK RWANDA Ltd bavuga ko igice cy’umwenda gisigaye kingana na 35% gishyirwa kuri

## Page 17

COIMEX Ltd kikazishyurwa mu gihe kirekire; kuba rero COIMEX Ltd itarawishyuye, abayishingiye, na Mabuye Joséph arimo, bakaba ari bo bagomba kuwubazwa. [66] Urukiko rurasanga kandi ibisobanuro bitanzwe kuri iki kibazo binasubiza ubujurire bwuririye ku bundi bwatanzwe na Mabuye Joséph, bukaba rero nta shingiro bufite kuko bugamije gusaba gusubizwa amafaranga avuga ko ari ay’umurengera yishyuriye COIMEX Ltd ubwo yishyuraga 65% by’umwenda wayo mu gihe nk’umunyamigabaye uruhare rwe rwanganaga na 50%, inyungu zayo ndetse n’indishyi z’akababaro kubera igihe banki iyamaranye; nyamara nk’uko byasobanuwe hakaba hari umweda wasigaye utishyuwe, akaba rero agomba kukiryozwa mu gihe cyose COIMEX Ltd itashoboye kucyishyura kuko yayishingiye. 4.Kumenya niba amafaranga y’ikurikiranarubanza n’igihembo cya Avoka asabwa muri uru rubanza afite ishingiro. [67] Abahagarariye GUARANTY TRUST BANK RWANDA Plc basaba Urukiko gutegeka abaregwa kuyishyura 3.000.000 y’igihembo cya Avoka ku nzego zose z’iburanisha. [68] Me Bangamwabo Octave uhagarariye Mabuye Joséph avuga ko ibisabwa na GUARANTY TRUST BANK RWANDA Plc nta shingiro bifite kuko ariyo ibashora mu manza. Ahubwo agasaba ko uwo ahagarariye ari we ukwiriye kugenerwa 3.000.000 FRW y’igihembo cya Avoka na 1.000.000 Frw y’ikurikiranarubanza kuri uru rwego rw’ubujurire no ku rwego rw’Urukiko Rukuru rw’Ubcuruzi kuko rwemeje ko ubujurire bwe bufite ishingiro ariko ntiruyamugenere. [69] Uhagarariye Musekera Emmanuel nawe asaba Urukiko gutegeka GUARANTY TRUST BANK RWANDA Plc kumwishyura 1.000.000 FRW y'igihembo cy'Avoka na 500.000 Frw y'ikurikiranarubanza kuko ikomeje kumuzana mu manza. UKO URUKIKO RUBIBONA [70] 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 ko ikirego cy’amafaranga y’ikurikiranarubanza ari ikirego gishamikira ku kirego cy’iremezo kigamije kwishyuza ibyakoreshejwe mu rubanza, kikaburanishirizwa rimwe n’ikirego cy’iremezo. [71] Urukiko rurasanga GUARANTY TRUST BANK RWANDA Plc ari yo yajuriye, kandi nk’uko byasobanuwe ikaba itsinze urubanza, bityo amafaranga y’igihembo cya Avoka isaba ikaba ikwiriye kuyahabwa; hashingiwe ku ngingo ya 111 yavuzwe haruguru ikaba igenewe 2.100.000 FRW y’igihembo cya Avoka ku nzego zose. Naho asabwa na Mabuye Joséph na Musekera Emmanuel akaba nta shingiro afite kuko batsinzwe urubanza. III. ICYEMEZO CY’URUKIKO [72] Rwemeje ko ubujurire bwatanzwe na GUARANTY TRUST BANK RWANDA Plc bufite ishingiro kuri bimwe. [73] Rwemeje ko ubujurire bwuririye ku bundi bwatanzwe na Mabuye Joséph nta shingiro bufite.

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[74] Rwemeje ko ubujurire bwuririye ku bundi bwatanzwe na Musekera Emmanuel nta shingiro bufite. [75] Rwemeje ko Mabuye Joséph na Musekera Emmanuel bafatanya mu buryo bungana kwishyura GUARANTY TRUST BANK RWANDA Plc amafaranga y’u Rwanda miliyoni mirongo itandatu n’eshanu n’ibihumbi magana abiri na mirongo cyenda na bitandatu n’amafaranga magana abiri na mirongo irindwi n’abiri (65.296.272 Frw) y’umwenda. [76] Rutegetse Mabuye Joséph na Musekera Emmanuel kwishyura mu buryo bungana GUARANTY TRUST BANK RWANDA Plc amafaranga y’u Rwanda miliyoni mirongo itandatu n’eshanu n’ibihumbi magana abiri na mirongo cyenda na bitandatu n’amafaranga magana abiri na mirongo irindwi n’abiri (65.296.272 Frw) y’umwenda. [77] Rutegetse Mabuye Joséph na Musekera Emmanuel kwishyura mu buryo bungana GUARANTY TRUST BANK RWANDA Plc amafaranga y’u Rwanda miliyoni ebyiri n’ibihumbi ijana (2.100.000 FRW) y’igihembo cya Avoka ku nzego zose z’iburanisha.