LETA Y’U RWANDA (MINAGRI) v. ECOBANK RWANDA Plc

# LETA Y’U RWANDA (MINAGRI) v. ECOBANK RWANDA Plc

- Source: Amategeko - Section: Decisions (Judgements) - Date: 2024-12-20 - Case/document no.: RCOMAA00036/2022/CA - Collection: Court of Appeal

## Text

## Page 1

LETA Y’U RWANDA (MINAGRI) v. ECOBANK RWANDA Plc [Rwanda URUKIKO RW’UBUJURIRE – RCOMAA00036/2022/CA (Kamere, P.J.) 20 Ukuboza 2024] Amategeko agenga ububasha bw’inkiko – Urukiko rw’Ubujurire – Ubujurire bwa kabiri – Isuzuma ry’ububasha bw’urukiko bushingiye ku ndishyi – Agaciro umuburanyi yagennye we ubwe atanga ikirego ntabwo ari ko gashingirwaho ububasha bw’Urukiko rw’Ubujurire ku rwego rwa kabiri, ahubwo hashingirwa ku ndishyi zagenwe n’Urukiko nyuma y’uko ababuranyi bazigiyeho impaka. Incamake y’ikibazo: Leta y’u Rwanda/MINAGRI yatanze isoko ryo gutunganya igishanga cya Gashora, ryegukanwa na “Joint Venture” igizwe na Thomas et Piron Grands Lacs Ltd (TPGL) na AN-Kaplan, maze bagirana amasezerano. ECOBANK yishingiye uwo mushinga, yiyemeza ko izishyura mu gihe TPGL na AN-Kaplan zizaba zitarangije neza iyo mirimo. Nyuma y’uko TPGL na AN-Kaplan zituzuje inshingano zazo zo gutunganya igishanga cya Gashora, MINAGRI yaseshe ayo masezerano maze isaba ECOBANK, nk’umwishingizi kwishyura ingwate ya “advance payment na performance guarantee”, ariko ntiyahita ibyubahiriza ahubwo ibanza gusaba Leta y’u Rwanda/MINAGRI kubahiriza ibyo yari yasabwe mu masezerano. MINAGRI yatanze ikirego mu Rukiko rw’Ubucuruzi isaba guhatira ECOBANK kwishyura iyo ngwate hamwe n’inyungu zayo. Yagobokesheje TPGL na AN-Kaplan kuko aribo bakoze iryo soko. ECOBANK yireguye ivuga ko itanze gutanga ingwate yemeye mu masezerano bagiranye ahubwo ni Leta y’u Rwanda/MINAGRI yanze kugaragaza inyandiko zemeza ko JV TPGL-AN Kaplan itubahirije amasezerano, cyangwa niba yarakoresheje avansi ku bitari biteganyijwe. Nago Abagobokeshejwe bo bavuze ko batari bakwiye kugobokeshwa kuko batigeze basinya ku mazeserano aburanwa. Urukiko rw’Ubucuruzi rwaciye urubanza rwemeza ko ECOBANK itanze kwishyura ingwate, ko ikirego cya MINAGRI nta shingiro gifite, maze itegekwa kubanza kuzuza ibisabwa nk’uko biteganyijwe mu masezerano kugira ngo yishyurwe, rwemeza ko inyungu n’indishyi yasabye itazihabwa, ko ahubwo yishyura ECOBANK n’Abagobokeshejwe amafaranga y’igihembo cy’Avoka. Leta y’u Rwanda yajuririye mu Rukiko Rukuru rw’Ubucuruzi, inenga icyo cyemezo cyafashwe mu rubanza rujuririrwa. Mbere y’uko urukiko rufata icyemezo, hari ibyo MINAGRI yabanje kumvikanaho na ECOBANK maze zigirana amasezerano yiswe “Settlement Agreement” ziyashyiraho umukono. Ingingo yasigaye zitumvikanyeho ni ijyanye no kumenya uruhande rutubahirije inshingano zarwo kugira ngo “Performance guarantee na Advance Payment Guarantees” zishyurwe ku gihe. Mu rubanza RCOMA 0160/2017/CHC/HCC, Urukiko Rukuru rwemeje ibyumvikanweho hagati ya Leta y’u Rwanda/MINAGRI na ECOBANK mu mwanzuro w’ubuhuza, “Memorandum of Agreement in Mediation” wo kuwa 20/05/2019 hamwe n’amasezerano yabo y’ubwumvikane, “Settlement Agreement” yo ku wa 29/03/202, maze rutegeka ko nta ndishyi z’ubukererwe zigomba gutangwa izo arizo zose zasabwaga, kuko nta gukererwa kwishyura kwabayeho. Leta y’u Rwanda/MINAGRI yajuririye muri uru Rukiko rw’Ubujurire isaba ko rusuzuma niba ECOBANK idakwiye gucibwa indishyi z’ubukererwe kubera kutishyura ingwate ku gihe n’uburyo zabarwa, zo guhera muri 2014 kugeza muri 2021, ni ukuvuga iminsi 2.563. Naho ECOBANK yatanze inziti ebyiri (2) z’iburabubasha ry’uru Rukiko, ko nta ndishyi zingana na 75.000,000Frw zagenwemo no kuba umuburanyi wayo yaratsinzwe mu Nkiko zombi zabanje hashingiwe ku mpamvu zimwe. Bityo, ubu bujurire bukaba butagomba kwakirwa, kuko butari mu bubasha bw’uru Rukiko. Muri uru rubanza, Urukiko rw’Ubujurire rwasuzumye inzitizi ya mbere yo kumenya niba ubujurire bwa Leta y’u Rwanda/MINAGRI buri mu bubasha bwarwo hashingiwe ku gaciro k’ikiburanwa. Urega yajuriye ashingiye ku gaciro k’ikiburanwa, ngo kuko karengeje 75,000,000Frw, akaba asaba ko ubujurire bwe bukwiye kwakirwa, bugasuzumwa maze bugafatwaho icyemezo. Ariko, ECOBANK yo ivuga ko

## Page 2

indishyi z’ubukererwe Urega yaregeye zidafite agaciro kageze kuri 75,000,000Frw n’ubwo zitemejwe n’Urukiko. Incamake y’icyemezo: Agaciro umuburanyi yagennye we ubwe atanga ikirego ntabwo ari ko gashingirwaho ububasha bw’Urukiko rw’Ubujurire ku rwego rwa kabiri, ahubwo hashingirwa ku ndishyi zagenwe n’Urukiko nyuma y’uko ababuranyi bazigiyeho impaka. Bityo, ubujurire bwa kabiri bwatanzwe na Leta y’u Rwanda/MINAGRI ntibukwiye kwakirwa kuko mu ndishyi zaregerwaga nta zagenwe mu Nkiko zabanje zigera nibura kuri 75.000.000Frw ziteganywa n’itegeko. Ubujurire bwa kabiri, ntibwakiriwe. Amagarama aherera ku isanduku ya Leta. Amategeko yashingiweho: Itegeko N°62/2018 ryo ku wa 25/08/2018 rigenga Amasoko ya Leta yerekeranye n’ifatirwa ry’ingwate yo kurangiza isoko neza, ingingo ya 64. Itegeko Nº 30/2018 ryo ku wa 02/06/2018 rigena ububasha bw’Inkiko, ingingo ya 52. Itegeko N° 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, ingingo ya 111 n’iya 152. Imanza zifashishijwe: RCOMAA00035/2022/CA, Akarere ka Gicumbi na Woord Group Ltd, rwaciwe n’Urukiko rw’Ubujurire ku wa 13/06/2022. Urubanza I. IMITERERE Y’URUBANZA [1] Leta y’u Rwanda/MINAGRI yakoresheje ipiganwa ku isoko ryo gutunganya igishanga cya Gashora, iryo soko ryegukanwa na “Joint Venture” igizwe na Thomas et Piron Grands Lacs Ltd (TPGL) na AN-Kaplan, ku wa 15/10/ 2012 impande zombi zigirana amasezerano, iryo soko rikaba ryari rifite agaciro ka 37.584.297.470Frw. [2] Ecobank yishingiye uwo mushinga nk’uko bigaragazwa n’amasezerano yo ku wa 15/10/2013 ya “advance payemenent guarantee no ECOCRW562/2013” ingana na 225,497.848Frw, na “advance payement guarantee no ECOCRW564/2013” ingana n'amadolari 869.565,9 USD; mu nyandiko ya “performance guarantee NOECOCRW 414/2013”, Ecobank yiyemeje kuzishyura 375.829.747Frw mu gihe TPGL & AN-Kaplan zizaba zitarangije neza iyo mirimo. [3] Leta y’u Rwanda/MINAGRI ivuga ko TPGL & AN Kaplan zaje kunanirwa kuzuza inshingano zazo zo gutunganya icyo gishanga, bituma ku wa 10/12/2013 isesa amasezerano yagiranye na Joint Venture; ko ibyo byatumye Ecobank nk'umwishingizi isabwa kwishyura ingwate nk’uko byumvikanyweho irabyanga, kandi mu masezerano y’ingwate yariyemeje ko izishyura ikimara gusabwa kwishyura amafaranga y'ingwate nta mpaka, ndetse itabanje gusaba ikimenyetso gishingirwaho isabwa kwishyurwa. [4] Leta y’u Rwanda/MINAGRI yatanze ikirego mu Rukiko rw'Ubucuruzi, irusaba guhatira Ecobank kwishyura ingwate z’advance payment n'ingwate yo kurangiza neza imirimo ingana na 601.327.595Frw, (ubwo ni 375 829 747+225 497 848), n'amadolari angana na 869.565,9 USD hamwe n'inyungu zayo.

## Page 3

“Joint-Venture JV Thomas et Piron-AN Kaplan” (JV TPGL-AN KAPLAN) bagobokeshejwe mu rubanza, hashingiwe ko aribo bakoze iryo soko. [5] Ecobank yireguje ko itigeze yanga kwishyura Leta y’u rwanda/MINAGRI, ko ahubwo ari yo itarubahirije ibyo yasabwaga mu masezerano y’ingwate, aho mu ibaruwa yo ku wa 19/12/2013 yasabwe kugaragaza inyandiko zemeza ko JV TPGL-AN Kaplan itubahirije amasezerano, cyangwa niba yarakoresheje avansi ku bitari biteganyijwe, cyane ko ibyo ariko byari byumvikanweho mu masezerano bagiranye ariko yanga kuyigaragaza. Abagobokeshejwe bo bavuze ko batari bakwiye kugobokeshwa kuko batigeze basinya ku mazeserano aburanwa. [6] Ku wa 08/02/2017 Urukiko rw’Ubucuruzi rwasuzumye imiburanire y’impande zombi ku bijyanye no kumenya niba Ecobank yaranze kwishyura Leta y’u Rwanda/MINAGRI, rusanga Ecobank itaranze kuyishyura koko ahubwo ari Leta y’u Rwanda itarubahirije ibyo yasabwaga kugira ngo yishyurwe, rwemeza ko ikirego cya Leta y’u Rwanda/MINAGRI nta nshingiro gifite, ko Ecobank itanze kwishyura Leta y’u Rwanda/MINAGRI, ahubwo iyi igomba kubanza kuzuza ibisabwa nk’uko biteganyijwe mu masezerano kugira ngo yishyurwe, rwemeza ko inyungu n'indishyi Leta y’u Rwanda/MINAGRI isaba itazihabwa, ko ahubwo yishyura Ecobank 500.000Frw y'igihembo cya Avoka; Ecobank na yo ikishyura abagobokeshejwe 500.000Frw y'igihembo cya Avoka. [7] Leta y'u Rwanda/MINAGRl ntiyishimiye iyo mikirize y’urubanza, maze ijurira mu Rukiko Rukuru rw'Ubucuruzi, ku mpamvu zo kuba Urukiko rw'Ubucuruzi rwarirengagije cyangwa rugasesengura nabi ibikubiye mu nyandiko z'ingwate, bityo isaba Urukiko gusuzuma niba Ecobank igomba gutegekwa kwishyura ingwate zitandukanye yatanze mu isoko ryo gutunganya igishanga cya Gashora, inarusaba gusuzuma ishingiro ry'inyungu z'ubukererwe bwo kwishyura izo ngwate, n'ishingiro ry’indishyi zo gushorwa mu manza ku maherere. [8] Ecobank yireguye kuri izi ngingo z'ubujurire, ivuga ko nta shingiro zifite, ahubwo na yo ijuririra ibijyanye no kuba Urukiko rw'Ubucuruzi rwarirengagije ko TPGL na AN Kaplan byagombaga kugobokeshwa, no kuba yaraciwe amafaranga y’igihembo cya Avoka. TPGL na AN Kaplan nazo zuririye kuri ubwo bujurire, zisaba Urukiko gutegeka Ecobank kuyishyura indishyi zo gushorwa mu manza zitari ngombwa. [9] Mu Rukiko Rukuru rw’Ubucuruzi, impande zombi zaje kugira ibyo zumvikanaho, maze ku wa 29/03/2021 zigirana amasezerano yiswe “Settlement Agreement” ziyashyiraho umukono. Ikibazo zitumvikanyeho ari nacyo Urukiko Rukuru rw’Ubucuruzi rwasigaye rusuzuma ni ikirebana n’uruhande rutubahirije inshingano zarwo kugira ngo Performance guarantee na “Advance Payment Guarantees” zishyurwe ku gihe. [10] Kuri iyi mpamvu yayo y’ubujurire yari isigaye mu rubanza, Leta y’u Rwanda/MINAGRI yasabye ko hasuzumwa niba ibaruwa yo ku wa 10/03/2014 Intumwa Nkuru ya Leta yandikiye Ecobank yafatwa nk’isaba ingwate yagombaga kwishyura, gusuzuma niba Ecobank yaragombaga gucibwa indishyi z’ubukerererwe zingana na 34.565.041.995Frw kubera kutishyura ingwate ku gihe n’uburyo zabarwa kuva 2014 kugeza 2021, ubwo ni iminsi 2.563. [11] Ishingiye ku ngingo ya 64 y’Itegeko N°62/2018 ryo ku wa 25/08/2018 rigenga Amasoko ya Leta yerekeranye n’ifatirwa ry’ingwate yo kurangiza isoko neza, Leta y’u Rwanda yasabye indishyi zikurikira: kuva mu mwaka wa 2014 kugeza 2019 yasabye indishyi z’ubukererwe bwo kwishyura ingwate yo kwishingira kurangiza isoko neza zingana na 375.829.747Frw n’iminsi 1,885 zingana na 7,084,390,730.95Frw; kuva 2014 kugeza 2021 yasabye indishyi z’ubukererwe bwo kwishyura avansi yo gutangira isoko zingana na 225,497,848Frw n’iminsi 2,563 zingana na 5,779,509,844.24Frw; kuva 2014 kugeza 2021 yasabye indishyi z’ubukererwe bwo kwishyura avansi yo gutangira isoko yo mu madolari ahwanye na 845,162,118Frw, ni iminsi 2,563 zingana na 21,661,505,084.3Frw, ubwo amafaranga yose

## Page 4

hamwe yasabye angana na 34,565,041,995Frw; yasabye kandi 5,000,000Frw y’igihembo cya Avoka no gushorwa mu manza. [12] Ecobank yireguje ko amasezerano y’ingwate yateganyaga ko “ (…) accompanied by a written statement stating taht the contractor is in breach of its obligation (…)” Ko mu ibaruwa ya Leta y’u Rwanda/MINAGRI yo ku wa 12/12/2013, yasabye ko “guarantees” zishyurwa, ariko ntiyagaragaza “statement” y’ibyo “contractor” atakoze; ko kandi ibyo Ecobank yabigaragaje mu ibaruwa yasubije ku wa 17/01/2013; Leta y’u Rwanda/MINAGRI yongera kwandika indi baruwa yibutsa ku itariki ya 23/12/2013, ariko nabwo ntiyakora ibikubiye mu masezerano. Ecobank isoza ivuga ko kuba Leta y’u Rwanda/MINAGRI itarigeze isaba ingwate uko amasezerano yateganyaga, ko isanga nta mpamvu yo kuyica indishyi z’ubukererwe kuko itigeze ikererwa. TPGL ivuga ko itabona impamvu yagobokeshejwe. [13] Urukiko Rukuru rw'Ubucuruzi rwasesenguye icyo kibazo cyo kumenya niba Ecobank yaratinze kwishyura ingwate yiyemeje mu masezerano no kumenya niba yabicirirwa indishyi zingana na 34,565,041,995Frw, maze rushingiye kuri “Performance guarantee nº ECOCRW 414/2012”; kuri “Advance payment guarantee nº ECOCRW 562/2013” na “Advance payment guarantee nº ECOCRW 564/2013”; rwasanze Ecobank yariyemeje guhita yishyura Leta y’u Rwanda/MINAGRI nta mamaniza aho izabisabirwa ubwa mbere na Leta y’u Rwanda/MINAGRI mu nyandiko iherekejwe n’indi nyandiko yemeza ko uwahawe isoko atubahirije inshingano ze. [14] Urukiko kandi rushingiye ku mabaruwa Leta y’u Rwanda/MINAGRI yandikiye Ecobank ku wa 11/12/2013 no ku wa 23/12/2013; rwasanze muri aya mabaruwa, nta hantu na hamwe Leta y’u Rwanda/MINAGRI yavuzemo ibirebana n’inshingano za JV TPGL- AN Kaplan ku bijyanye n’isoko ryakozwe. Rusanga rero ari Leta y’u Rwanda/MINAGRI itubahirije ibyemejwe mu masezerano yagiranye na Ecobank aho iyi yayisezeranyije ibyo igomba gukora, ariko ntibikurikize uko byasezeranyijwe; ko rero Leta y’u Rwanda/MINAGRI itari ikibashije gusaba ko Ecobank iriha indishyi (penalties) zo gukererwa kwishyura, kuko nta gukererwa kwishyura kwabayeho. [15] Ku birebana n’ibaruwa yo ku wa 10/03/2014, Urukiko Rukuru rw’Ubucuruzi, rwasanze itafatwa nk’ikimenyetso kigaragaza ko Leta y’u Rwanda/MINAGRI yandikiye Ecobank iyisaba kwishyura ingwate, ko ahubwo ibyakozwe n’Intumwa Nkuru ya Leta ari inama yagiraga Ecobank cyane ko biri mu nshingano zayo kugira inama cyangwa (no) guhagararira inzego za Leta; ko rero ibiyikubiyemo bitakwitirirwa Leta y’u Rwanda/MINAGRI; ahubwo ibiyikubiyemo bikaba aribyo Leta y’u Rwanda/MINAGRI yagombaga kuba yaranditse mu ibaruwa yasabwaga na Ecobank. [16] Ku wa 29/10/2021, Urukiko Rukuru rw’Ubucuruzi rwemeje ibyumvikanwe hagati ya Leta y’u Rwanda/MINAGRI na Ecobank mu mwanzuro w’ubuhuza, “Memorandum of Agreement in Mediation” wo kuwa 20/05/2019 hamwe n’amasezerano yabo y’ubwumvikane, “Settlement Agreement” yo ku wa 29/03/2021; rutegeka ko nyuma y’ibyemeranyijweho mu buhuza no mu bwumvikane hagati ya Leta y’u Rwanda/MINAGRI na Ecobank nta ruhande rugomba urundi indishyi izo arizo zose. [17] Leta y’u Rwanda/MINAGRI, mu izina ry'lntumwa Nkuru ya Leta yajuririye urubanza RCOMA0160/2017/CHC/HCC mu Rukiko rw'Ubujurire, ubujurire bwayo bwandikwa kuri RCOMAA00036/2022/CA, irusaba gusuzuma niba ibaruwa ya Minisiteri y'Ubutabera yo ku wa 10/03/2014 itashingirwaho hemezwa ko yasabye Ecobank kwishyura ingwate, gusuzuma niba Ecobank idakwiye gucibwa indishyi z'ubukererwe zingana na 34.565.041.995Frw kubera kutishyura ingwate ku gihe n'uburyo zabarwa, zo guhera muri 2014 kugeza muri 2021, ni ukuvuga iminsi 2.563. [18] Ecobank mbere yo kwiregura kuri izo ngingo z’ubujurire, yatanze inzitizi ebyiri (2) z'iburabubasha bw’Urukiko rw’Ubujurire, iya mbere ishingiye ku kuba mu rubanza rujuririrwa nta ndishyi zingana na 75.000,000Frw zagenwemo, ngo n’ubwo haregewe indishyi z'ubukererwe zingana na 34.565.041.995Frw. Naho inzitizi ya kabiri ishingiye ku kuba umuburanyi wayo yaratsinzwe mu Nkiko zombi zabanje

## Page 5

hashingiwe ku mpamvu zimwe, bityo igasaba Urukiko rw'Ubujurire kutakira ubujurire, ngo kuko butari mu bubasha bwarwo. [19] Iburanisha ryabaye ku wa 02/12/2024, Leta y’u Rwanda/MINAGRI ihagarariwe na Me Umwali Claire, Ecobank ihagarariwe na Me Butare Emmanuel, TPGL ihagarariwe na Me Ngirinshuti Jean Bosco, naho AN Kaplan ititabye ariko yarahamagajwe ahatazwi, kuri uyu muburanyi Urukiko rufata icyemezo ko urubanza ruburanishwa uyu muburanyi adahari ariko rukazafatwa nk’aho yari ahari. [20] Urukiko rwumvise ibisobanuro by’ababuranyi bombi ku nzitizi z’iburabubasha bw’Urukiko zazamuwe na Ecobank Rwanda Plc iregwa, zishingiye ku gaciro k’ikiburanwa no ku gutsindwa k’uwajuriye hashingiwe ku mpamvu zimwe mu Nkiko zombi zabanje, ndetse hanumvwa ibisobanuro by’impande zombi ku kibazo cy’ibyagiye ku rubanza mu gihe urubanza rwaba rusorejwe ku cyemezo cy’Urukiko ku nzitizi. Urukiko rwashyize isomwa ry’icyemezo ku wa 20/12/2024, ari nacyo gihe uru rubanza ruciriweho mu ruhame. II. ISESENGURA RY’IBIBAZO BIGIZE URUBANZA 1. Gusuzuma niba ubujurire bwatanzwe na Leta y’u Rwanda/MINAGRI buri mu bubasha bw'Uru Rukiko rw'Ubujurire hashingiwe ku gaciro k’ikiburanwa [21] Me Butare Emmanuel uhagarariye Ecobank yatanze inzitizi yo kutakira ubu bujurire ishingiye ku kuba mu rubanza rujuririrwa nta ndinshyi zagenwe zifite agaciro kagera kuri 75.000.000Frw, asobanura ko Leta y’u Rwanda/MINAGRI yaregeye indishyi z’ubukerererwe zingana na 34.565.041.995Frw, ariko ko zitigeze zemezwa n’Urukiko, kugira ngo ikirego kibe kiri mu bubasha bw’Urukiko rw’Ubujurire. [22] Leta y’u Rwanda/MINAGRI yireguje ko iyo nzitizi nta shingiro ifite, kuko ikiburanwa kirengeje agaciro ka 75.000.000Frw ziteganywa n'ltegeko; kuko yaregeye 34.565.041.995Frw. TPGL ivuga ko Urukiko rukwiye gusuzuma ibivugwa rugafata umwanzuro. UKO URUKIKO RUBIBONA [23] Ingingo ya 52, igika cya 2, agace ka 8 y’Itegeko Nº 30/2018 ryo ku wa 02/06/2018 rigena ububasha bw’Inkiko iteganya ibi bikurikira: Urukiko rw’Ubujurire ruburanisha mu rwego rw’ubujurire bwa kabiri imanza zaciwe n’Urukiko Rukuru, Urukiko Rukuru rw’Ubucuruzi, n’Urukiko Rukuru rwa Gisirikare iyo izo manza zagenwemo n’Urukiko indishyi zingana nibura na miliyoni mirongo irindwi n’eshanu z’amafaranga y’u Rwanda (75.000.000Frw cyangwa zifite agaciro kagenwe n’umucamanza mu gihe habaye impaka kangana na miliyoni mirongo irindwi n’eshanu z’amafaranga y’u Rwanda (75.000.000Frw). [24] Ingingo ya 52, igika cya 3, y’Itegeko ryavuzwe haruguru iteganya irengayobora ku bimaze kwibutswa haruguru byo mu gika cya 2, aho igira iti: icyakora kandi ubujurire bwa kabiri ntibushobora kwakirwa ku manza z’ababuranye bemera ibyo baregwa, cyangwa ku muburanyi watsinzwe mu Nkiko zombi hashingiwe ku mpamvu zimwe. [25] Urukiko rw’Ubujurire mu rubanza RCOMAA00035/2022/CA rwaciwe ku wa 13/06/2022, haburana Akarere ka Gicumbi na Woord Group Ltd, mu gika cya 15 rwosobanuye iyo ngingo, ko iyo hari indishyi zagenwe mu rubanza ari zo zigomba gushingirwaho, naho byaba ngombwa ko hashingirwa ku gaciro k'ikiburanwa hakarebwa agaciro kemejwe n'urukiko nyuma y'impaka z'ababuranyi; haba nta gaciro kagenwe n'inkiko hagashingirwa ku kagenwe n'umuhanga iyo bibaye gombwa. Mu yandi magambo, ku bijyanye n'iyakirwa ry'ubujurire bwa kabiri, umushingamategeko ntiyashatse ko hashingirwa ku gaciro

## Page 6

umuburanyi yigeneye ubwe. Maze mu gika cya 18 rwemeza ko agaciro kashingiweho hatangwa ikirego kadakwiye gushingirwaho hagenwa ububasha bw’Urukiko rw’ubujurire. [26] Muri uru rubanza, hari ikibazo cyo kumenya niba ingano y’indishyi z’ubukerererwe zo kwishyura ingwate nk’uko zaregewe na Leta y’u Rwanda/MINAGRI zingana na 34.565.041.995Frw, arizo Urukiko rwashingiraho mu kwemeza ko rufite ububasha bwo kuburanisha ubu bujurire bwa kabiri kubera ko Leta y’u Rwanda/MINAGRI ivuga ko nyuma yo kumvikana na Ecobank kuri bimwe mu bibazo bigize urubanza, hasigaye ikibazo cyo kumenya niba Ecobank yaragize ubukererwe bwo kwishyura ingwate y’isoko yishingiye; ikavuga ko Ecobank yagize ubwo bukerererwe, maze ibisabira indishyi zose hamwe zingana na 34.565.041.995Frw. Izo ndishyi rero zikaba arizo zagiweho impaka mu Rukiko Rukuru rw’Ubucuruzi, ndetse Leta y’u Rwanda izishingiraho itanga ubujurire bwa kabiri mu Rukiko rw’Ubujurire ivuga ko urwo Rukiko rufite ububasha kuko ikiburanwa kirengeje agaciro ka 75.000.000Frw ateganywa n’itegeko, bikaba byumvikana ko Urukiko ruramutse rwemeje ko agaciro k’ibiburanwa umuburanyi yigeneye mu gutanga ikirego ari ko kashingirwaho ububasha bw’Urukiko rw’Ubujurire, ubujurire bwaba buri mu bubasha bw’Urukiko, naho mu gihe rwaba rusanze ako gaciro atariko gakwiye gushingirwaho, rukemeza ko nta bubasha rufite. [27] Dosiye y’urubanza igaragaza ko ikirego cyatangijwe na Leta y’u Rwanda/MINAGRI ku rwego rwa mbere kuri RCOM00880/2016/TC/NYGE rwaciwe n’Urukiko rw’Ubucuruzi ku wa 08/02/2017 ari gusaba guhatira Ecobank kwishyura ingwate za “advance payment” n’ingwate yo kurangiza neza imirimo anagana yose hamwe na 601 327 595Frw hamwe na 869 565.9 USD hamwe n'inyunga zayo, ariko Urukiko rusanga icyo kirego nta shingiro gifite. Rutegeka ko Ecobank ihabwa 500.000Frw y’igihembo cy’Avoka, iyi nayo ikishyura TPGL-AN Kaplan (bagobokeshejwe) 500.000Frw y’igihembo cy’Avoka. [28] Dosiye kandi igaragaza ko Leta y’u Rwanda/MINAGRI yajuririye urwo rubanza, kugira ngo ihabwe ibyo yasabye mu Rukiko rw’Ubucuruzi, ariko nyuma impande zombi ziza kumvikana kuri bimwe mu bigize urubanza, hasigara kumenya niba Ecobank yaragize ubukerererwe bwo gutanga ingwate ry’isoko yishingiye. Leta y’u Rwanda/MINAGRI ikavuga ko Ecobank yagize ubwo bukerererwe, ibiheraho ibisabira indishyi zose hamwe zingana na 34.565.041.995Frw; mu gihe Ecobank yo yavugaga ko izo ndishyi zidakwiye gutangwa kuko itigeze igira ubukerererwe bwo kwishyura, ko ahubwo ari Leta y’u Rwanda yanze kuzuza ibisabwa kugira ngo yishyurwe. [29] Dosiye igaragaza ko nyuma y’izo mpaka z’ababuranyi bose, Urukiko Rukuru rw’Ubucuruzi, rwasanze Ecobank nta bukerererwe yagize bwo kwishyura ingwate, ko rero ubujurire bwayo nta nshingiro bufite, ko kandi indishyi isabwa zidakwiye gutangwa ndetse n’igihembo cy’avoka n’ikurikirarubanza bikaba ntabigomba gutangwa. Icyo kiburanwa rero cyo kumenya niba Ecobank yacibwa indishyi za 34.565.041.995Frw kuko yagize ubukerererwe bwo gutanga ingwate nicyo Leta y’u Rwanda yajuririye mu Rukiko rw’Ubujurire ivuga ko urwo Rukiko rufite ububasha hashingiwe kuri ako gaciro k’ikiburanwa. [30] Urukiko rushingiye ku byo dosiye igaragaza bimaze kuvugwa haruguru, rusanga nyuma y’impaka z’ababuranyi, haba mu Rukiko rw’Ubucuruzi no mu Rukiko Rukuru rw’Ubucuruzi, nta Rukiko na rumwe rwigeze rwemeza indishyi zifite agaciro kagera kuri 75.000.000Frw, kuko mu Rukiko rw’Ubucuruzi hagenwe indishyi zose hamwe z’ikurikiranarubanza n’igihembo cy’avoka bingana na 500.000Frw kuri buri muburanyi muri babiri bazitegetswe, naho mu Rukiko Rukuru rw’Ubucuruzi, ntihagira n’ifaranga na rimwe ry’indishyi Urukiko rugena. [31] Kuri iki kibazo cyo kumenya niba agaciro k’ikiburanwa nk’uko kagenwe n’umuburanyi mu gutanga ikirego, ari ko kashingirwaho ububasha bw’Urukiko rw’Ubujurire ku rwego rwa kabiri, Urukiko rukurikije umurongo w’Urukiko rw’Ubujurire nk’uko wavuzwe haruguru, rurasanga agaciro umuburanyi yagennye we ubwe atanga ikirego atariko gakwiye gushingirwaho ububasha bw’Urukiko, ahubwo hakwiye gushingirwa ku ndishyi zagenwe n’Urukiko nyuma y’uko ababuranyi bazigiyeho impaka.

## Page 7

[32] Hashingiwe ku bisobanura bimaze gutangwa, Urukiko rurasanga ubujurire bwa kabiri bwatanzwe na Leta y’u Rwanda/MINAGRI butari mu bubasha bw’Urukiko rw’Ubujurire, kuko mu ndishyi zaregerwaga nta zagenwe mu Nkiko zabanje zigera nibura kuri 75.000.000Frw ziteganywa n’itegeko ryavuzwe haruguru, bityo ubujurire bukaba budakwiye kwakirwa, kuko butari mu bubasha bw’Urukiko rw’Ubujurire. [33] Ku birebana n’indi nzitizi yatanzwe na Ecobank ivuga ko ubujurire bwatanzwe na Leta y’u Rwanda/MINAGRI butari mu bubasha bw’uru Rukiko rw’Ubujurire kubera ko yatsinzwe ku mpamvu zimwe mu Nkiko zombi zabanje, uru Rukiko rurasanga nyuma yo gusanga ubwo bujurire butari mu bubasha bwarwo hashingiwe ku gaciro k’ikiburanwa nk’uko bimaze gusobanurwa haruguru, bitakiri ngombwa ko rusuzuma iyi nzitizi yindi, kuko umwanzuro ku isesengura ryakozwe ku nzitizi ya mbere uhagije kugira ngo Urukiko rwemeze ko muri rusange ubujurire bwa kabiri bwa Leta y’u Rwanda/MINAGRI butari mu bubasha bwarwo. 2. Ibijyanye n’amafaranga y’ikurikiranarubanza n’igihembo cya Avoka bisabwa muri uru rubanza [34] Ecobank isaba Urukiko gutegeka Leta y’u Rwanda/MINAGRI kuyiha 3.000.000Frw y’igihembo cy’avoka ndetse na 1.000.000Frw y’ikurikiranarubanza ku bwo gushorwa mu manza z’amaherere. [35] TPGL nayo yasabye ko yahabwa n’uzatsindwa uru rubanza indishyi zingana na 5.000,000Frw y’igihembo cy’Avoka ndetse na 2.000.000Frw y’ikurikiranarubanza. [36] Leta y’u rwanda/MINAGRI yo yireguye ivuga ko Ecobank idakwiye guhabwa izo ndishyi kuko ariyo itarubahirije ibyo yagombaga gukora. Ku bijyanye n’indishyi zisabwa na TPGL ivuga ko idakwiye kuziryozwa kuko atari yo yazizanye mu rubanza. UKO URUKIKO RUBIBONA [37] 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 ibi bikurikira: 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. Ingingo ya 152 igika cya 3 y’iryo Tegeko igateganya ko mu gihe ubujurire bw’ibanze butakiriwe, cyangwa bwasibwe, ntibibuza ko uregwa mu ubujurire asaba amafaranga y’ikurikiranarubanza. [38] Hakurikijwe ibiteganywa n’izo ngingo z’Itegeko kandi ikirego cya Leta y’u Rwanda/ MINAGRI kikaba kitagomba kwakirwa nk’uko bimaze gusobanurwa haruguru, Urukiko rurasanga Ecobank yarezwe ndetse na TPGL Ltd yagobokeshejwe zikwiye kugenerwa amafaranga y’igihembo cya Avoka n’ay’ikurikiranarubanza, ariko akagenwa mu bushishozi bw’Urukiko kuko ayasabwe ari menshi kandi uwajuriye ikirego cye nticyakirwe akaba ari we ugomba kuyishyura, bityo Leta y’u Rwanda/MINAGRI ikaba igomba kwishyura Ecobank Rwanda Plc na TPGL buri wese 500.000Frw y’igihembo cya Avoka na 100.000Frw y’ikurikiranarubanza. III. ICYEMEZO CY’URUKIKO [39] Rwemeje ko ubujurire bwa kabiri bwatanzwe na Leta y’u Rwanda/MINAGRI butakiriwe kuko butari mu bubasha bw’Urukiko rw’Ubujurire.

## Page 8

[40] Rutegetse Leta y’u rwanda/MINAGRI kwishyura Ecobank Rwanda Plc na Thomas & Piron Grands Lacs (TPGL) Ltd buri wese amafaranga ibihumbi magana atanu (500.000Frw) y’igihembo cya Avoka n’ibihumbi ijana (100.000Frw) y’ikurikiranarubanza kuri uru rwego. [41] Ruvuze ko amafaranga y’amagarama y’urubanza yatanzwe kuri uru rwego ahwanye n’ibyakozwe mu rubanza.