METAFOAM Ltd na EQUITY BANK Plc

# METAFOAM Ltd na EQUITY BANK Plc

- Source: Amategeko - Section: Decisions (Judgements) - Date: 2024-09-27 - Case/document no.: RCOMAA00022/2024/CA - Collection: Court of Appeal

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METAFOAM Ltd na EQUITY BANK Plc [Rwanda URUKIKO RW’UBUJURIRE – RCOMAA00022/2024/CA (Munyangeri., P.J., Ngagi na Kamere J.) 27 Nzeli 2024] Itegeko rigena ububasha bw’Inkiko – Urukiko rw’ubujurire – Ubujurire bwa kabiri – Inzitizi y’ibura bubasha bw’Urukiko – Gutsindwa kabiri ku mpamvu zimwe – Mu gusuzuma niba umuburanyi yaratsinzwe mu nkiko zombi zabanje ku mpamvu zimwe, harebwa icyaburanwaga n’imitekerereze ya buri rukiko (raisonnement juridique) mu kugaragaza impamvu zashingiweho, kugira ngo rugere ku cyemezo rwafashe, hitawe ku kureba niba ingingo zaburanywe mbere arizo zagarutsweho mu bujurire kandi ko inkiko zombi zazishubijeho mu buryo bumwe. Incamake y’ikibazo: Uru rubanza rwatangiye METAFOAM Ltd irega EQUITY Bank mu Rukiko rw’Ubucuruzi isaba Urukiko kwemeza ingano y’umwenda no gutesha agaciro amasezerano bagiranye ndetse no guhabwa uburyo bwo kwishyura nyuma y’imyenda itandukanye EQUITY Bank yayihaye cyangwa yishingiye. Urukiko mu rubanza RCOM01147/2021/TC rwemeje ko ikirego cya METAFOAM Ltd nta shingiro gifite, ko ingano y’umwenda METAFOAM Ltd ibereyemo Equity Bank Rwanda Plc kugeza ku ku wa 26/12/2021 ungana na 3.945.428.229Frw. Rwemeza ko gusaba kwishyura umwenda mu gihe cy’imyaka makumyabiri (20) kandi METAFOAM Ltd igahabwa “periode de grace” y’umwaka umwe (1) yasabaga, nta shingiro bifite kuko binyuranye n’amasezerano impande zombi zagiranye. Rwemeje kandi ko gutanga gahunda nshya y’uburyo bwo kwishyura umwenda, bitari mu nshingano z’Urukiko kuko bigenwa hagati ya banki n’umukiriya wayo. METAFOAM Ltd yajuririye Urukiko Rukuru rw’Ubucuruzi, ivuga ko raporo y’abahanga itari gushingirwaho bitewe nuko yashyize mu mwenda inguzanyo ya working capital ingana na 300.000.000Frw kandi itaratanzwe; ko amasezerano ajyanye n’inguzanyo ya working capital yateshwa agaciro; ko mu gihe byagaragara ko EQUITY BANK Rwanda Plc yagize uruhare mu kwica amasezerano, METAFOAM yahabwa igihe kingana n’imyaka 20 ndetse ikanahabwa periode de grace y’umwaka 1 kugira ngo yishyure ingano y’umwenda izaba yemejwe, kandi ko EQUITY BANK Rwanda Plc ikwiye kwishyura METAFOAM Ltd indishyi z’igihombo yayiteje. EQUITY BANK Rwanda Plc yireguye ivuga ko nta kosa ryakozwe mu gushingira kuri raporo y’abahanga kuko working capital ya 300.000.000Frw yatanzwe ku wa 23/09/2016 nk’uko bigaragazwa na Bank statement, cyane ko ku wa 12/06/2017 hakozwe amasezerano mashya ahuriza hamwe inguzanyo zitandukanye METAFOAM Ltd yari ifite zirimo n’iya working capital ivugwa; umwenda wose uba 1.384.875.488Frw. Ivuga ko nk’uko byemejwe mu rubanza rujuririrwa, nta na kimwe kitubahirijwe ku buryo amasezerano yateshwa agaciro, kandi ko amasezerano asabirwa guteshwa agaciro ari hagati y’uwajuriye na Sosiyete zo mu mahanga, bityo ko EQUITY BANK Plc atari yo yayaregwa. Ko gutanga gahunda yo kwishyura na période de grace kwaba ari uguhindura amasezerano, hatabayeho ubwumvikane bw’abayagiranye. EQUITY BANK Rwanda Plc yireguye ivuga ko nta kosa ryakozwe mu gushingira kuri raporo y’abahanga. Ivuga kandi ko nta na kimwe kitubahirijwe ku buryo amasezerano yateshwa agaciro, kandi ko amasezerano asabirwa guteshwa agaciro ari hagati y’uwajuriye na Sosiyete zo mu mahanga, bityo ko EQUITY BANK Plc atari yo yayaregwa. Ko gutanga gahunda yo kwishyura na période de grace isaba kwaba ari uguhindura amasezerano, hatabayeho ubwumvikane bw’abayagiranye. Mu rubanza RCOMA00373/2022/HCC, Urukiko Rukuru rw’Ubucuruzi rwemeje ko, Ubujurire bwa METAFOAM Ltd nta shingiro bufite, ko METAFOAM Ltd igomba kwishyura indishyi z’ikurikiranarubanza n’igihembo cya Avoka, ku rwego rw’ubujurire.

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METAFOAM Ltd yongeye kujurira urubanza RCOMA00373/2022/HCC inenga Urukiko Rukuru rw’Ubucuruzi kuba rwaremeje ko Raporo ku ngano y’umwenda ishingirwaho kandi bidakwiye kuko amakuru ayirimo adahuye n’ukuri. Mbere yo kwiregura ku mpamvu z’ubujurire EQUITY BANK Rwanda Plc yazamuye inzitizi y’iburabubasha bw’Urukiko, ivuga ko ubujurire bwa Metafoam Ltd butakwakirwa kuko yatsinzwe mu nkiko zabanje hashingiwe ku mpamvu zimwe. Urukiko mu rubanza RCOMAA00022/2024/CA, rwemeje ko ubujurire bwa METAFOAM Ltd budakwiye kwakirwa ngo busuzumwe kuko yatsinzwe mu nkiko z’abanje hashingiwe ku mpamvu zimwe. Incamake y’icyemezo: Mu gusuzuma niba umuburanyi yaratsinzwe mu nkiko zombi zabanje ku mpamvu zimwe, harebwa icyaburanwaga n’imitekerereze ya buri rukiko (raisonnement juridique) mu kugaragaza impamvu zashingiweho, kugira ngo rugere ku cyemezo rwafashe, hitawe ku kureba niba ingingo zaburanywe mbere arizo zagarutsweho mu bujurire kandi ko inkiko zombi zazishubijeho mu buryo bumwe. Inzitizi y’iburabubasha bw’Urukiko rw’Ubujurire ifite ishingiro. Amategeko yashingiweho: 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 Itegeko Nº 30/2018 ryo ku wa 02/06/2018 rigena ububasha bw’inkiko, Ingingo ya 52, igika cya 3 Imanza zifashishijwe: Urubanza RCOMAA0048/16/CS haburana RRA na SODAR Ltd rwaciwe n’Urukiko rw’Ikirenga ku wa 19/05/2017, Urubanza RS/INJUST/RCOM 00002/2020/SC haburana Road Solutions Pavement Products na MAIL CO Ltd. rwaciwe ku wa 29/9/2020 Urubanza RS/INJUST/RCOM 00003/2020/SC, haburana SANLAM Assurance Générales Plc na UNIVERSITY OF RWANDA (UR)rwaciwe n’Urukiko rw’Ikirenga ku wa 27/11/2020,. Urubanza I. IMITERERE Y’URUBANZA [1] METAFOAM Ltd yagiranye amasezerano na EQUITY BANK Plc yo kuyigurira umwenda yari ifitiye COGEBANQUE Plc ungana na 1.080.000.000Frw no kuyiha 300.000.000Frw y’igishoro mu mwaka wa 2016. Mu mwaka wa 2018 EQUITY BANK Rwanda Plc yishingiye METAFOAM Ltd ibona indi nguzanyo ingana na 2.750.000USD muri TLG Credit Fund, naho mu wa 2019 irongera irayishingira ihabwa indi nguzanyo ingana na 3.235.000USD muri Lamar Commodity Trading igenewe kwishyura umwenda wa TLG Credit Fund. [2] METAFOAM Ltd ivuga ko EQUITY BANK Rwanda Plc yafashe “Letter of Credit” iyishingira muri TLG iyihinduramo umwenda w’igihe kirekire, bituma yiyambaza impuguke mu ibaruramari (expert comptable) isanga umwenda wayo ungana na 2.085.623.326Frw aho kuba 3.235.000.000Frw yishyuzwaga na banki. Ivuga kandi ko nyuma yaho, banki yayihaye integuza iyisaba kwishyura umwenda ungana na 4.028.168.565Frw. Ibyo byatumye itanga ikirego isaba Urukiko kwemeza ingano y’umwenda yishyuzwa na EQUITY BANK Rwanda Plc, gutesha agaciro

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amasezerano bagiranye no guhabwa uburyo bushya bwo kwishyura umwenda, ndetse igahabwa indishyi zitandukanye. [3] Mu rubanza RCOM01147/2021/TC rwaciwe ku wa 25/04/2022, Urukiko rw’Ubucuruzi rwasanze ingano y'umwenda wose METAFOAM Ltd ibereyemo Equity Bank Rwanda Plc kugeza ku ku wa 26/12/2021 ungana na 3.775.959.266Frw ariko ko muri uwo mwenda hari inyungu nyinshi zingana na 37.821.597Frw zabazwe na Equity Bank mu buryo budakwiye, bityo ko zikwiye gukurwamo, hagasigara umwenda ungana na 3.738.137.669Frw, hakiyongeraho inyungu zingana na 223.603.200Frw, umwenda wose ukaba 3.945.428.229 Frw. Rwasanze gusaba kwishyura umwenda mu gihe cy’imyaka makumyabiri (20) kandi METAFOAM Ltd igahabwa “periode de grace” y’umwaka umwe (1) nta shingiro bifite kuko binyuranye n’amasezerano impande zombi zagiranye. Rwasanze kandi gutanga gahunda nshya y’uburyo bwo kwishyura umwenda, bitari mu nshingano z’Urukiko kuko bigenwa hagati ya banki n’umukiriya wayo. [4] Urukiko rw’Ubucuruzi rwemeje ko ikirego cya METAFOAM Ltd nta shingiro gifite, kandi ko umwenda ibereyemo EQUITY BANK Rwanda Plc ungana na 3.945.428.229Frw abazwe kugeza ku wa 20/04/2022. Rwategetse METAFOAM Ltd kwishyura EQUITY BANK Rwanda Plc 800.000Frw y’ikurikiranarubanza n’igihembo cya Avoka, kandi ikayisubiza 6.300.000Frw yishyuye abahanga babaruye umwenda iberewemo n’iyo sosiyete, naho 20.000Frw yatanzweho ingwate y’amagarama y’urubanza hemezwa ko aheze mu isanduku ya Leta. [5] METAFOAM Ltd yajuririye Urukiko Rukuru rw’Ubucuruzi, urubanza rwandikwa kuri RCOMA 00373/2022/HCC, ivuga ko raporo y’abahanga itari gushingirwaho bitewe n’uko yashyize mu mwenda inguzanyo ya working capital ingana na 300.000.000Frw kandi itaratanzwe; ko amasezerano ajyanye n’inguzanyo ya working capital yateshwa agaciro; ko mu gihe byagaragara ko EQUITY BANK Rwanda Plc yagize uruhare mu kwica amasezerano, METAFOAM yahabwa igihe kingana n’imyaka 20 ndetse ikanahabwa periode de grace y’umwaka 1 kugira ngo yishyure ingano y’umwenda izaba yemejwe, kandi ko EQUITY BANK Rwanda Plc ikwiye kwishyura METAFOAM Ltd indishyi zingana na 2.500.000.000.000Frw z’igihombo yayiteje. [6] EQUITY BANK Rwanda Plc yireguye ivuga ko nta kosa ryakozwe mu gushingira kuri raporo y’abahanga kuko working capital ya 300.000.000 Frw yatanzwe ku wa 23/09/2016 nk’uko bigaragazwa na Bank statement, cyane ko ku wa 12/06/2017 hakozwe amasezerano mashya ahuriza hamwe inguzanyo zitandukanye METAFOAM Ltd yari ifite zirimo n’iya working capital ivugwa ; umwenda wose uba 1.384.875.488 Frw. Ivuga ko nk’uko byemejwe mu rubanza rujuririrwa, nta na kimwe kitubahirijwe ku buryo amasezerano yateshwa agaciro, kandi ko amasezerano asabirwa guteshwa agaciro ari hagati y’uwajuriye na Sosiyete zo mu mahanga, bityo ko EQUITY BANK Plc atari yo yayaregwa. Ko gutanga gahunda yo kwishyura na période de grace kwaba ari uguhindura amasezerano, hatabayeho ubwumvikane bw’abayagiranye. [7] METAFOAM Ltd na EQUITY BANK Rwanda Plc basabye indishyi zikubiyemo izo gushorwa mu manza ; iz’ikurikiranarubanza ; iz’igihembo cya Avoka n’igarama. [8] Mu rubanza RCOMA00373/2022/HCC rwaciwe ku wa 08/03/2024, Urukiko Rukuru rw’Ubucuruzi rwemeje ko: Ubujurire bwa METAFOAM Ltd nta shingiro bufite. METAFOAM Ltd igomba kwishyura EQUITY BANK Rwanda Plc 1.000.000Frw y’indishyi z’ikurikiranarubanza n’igihembo cya Avoka, ku rwego rw’ubujurire. Imikirize y’urubanza RCOM01147/2021/TC rwaciwe n’Urukiko rw’Ubucuruzi ku wa 25/04/2022 idahindutse.

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[9] METAFOAM Ltd yajuririye urubanza no RCOMA00373/2022/HCC rwaciwe n’Urukiko Rukuru rw’Ubucuruzi ku wa 08/03/2024 inenga Urukiko Rukuru rw’Ubucuruzi kuba rwaremeje ko Raporo ku ngano y’umwenda yakozwe n’abahanga mu Rukiko rw’Ubucuruzi idashobora gushingirwaho kubera ko amakuru ayirimo ajyanye n’umwenda wemejwe ntaho ahuriye n’ukuri. [10] Mbere yo kwiregura ku mpamvu z’ubujurire EQUITY BANK Rwanda Plc yazamuye inzitizi isaba ko ubujurire bwa METAFOAM Ltd butakwakirwa kuko yatsinzwe mu nkiko zabanje hashingiwe ku mpamvu zimwe. [11] Mu iburanisha ryo ku wa 18/09/2024, ababuranyi bombi baritabye, METAFOAM Ltd ihagarariwe na Me Rugwizagoga Marcellin, naho EQUITY BANK Rwanda Plc ihagarariwe na Me Karemera Frank, habanza gusuzumwa inzitizi y’iburabubasha bw’Urukiko rw’Ubujurire ndetse n’ibijyanye n’amafaranga y’igihembo cya Avoka n’ikurikiranarubanza bisabwa mu gihe urubanza rwaba rugarukiye kuri iyi nzitizi, Urukiko rutangaza ko ruzabifataho icyemezo ku wa 27/09/2024. II. ISESENGURA RY’IBIBAZO BIGIZE URUBANZA Gusuzuma niba Urukiko rw’Ubujurire rudafite ububasha bwo kuburanisha uru rubanza kuko uwajuriye yatsinzwe mu nkiko zombi zabanje kubera impamvu zimwe [12] Uburanira EQUITY BANK Rwanda Plc avuga ko inzitizi ishingiye ku ngingo ya 52, igika cya 3, y’Itegeko N°30/2018 ryo ku wa 02/06/2018 rigena ububasha bw’inkiko1 no ku rubanza RS/INJUST/RCOM 00003/2020/SC, rwaciwe n’Urukiko rw’Ikirenga ku wa 27, Ugushyingo 2020, haburana SANLAM ASSURANCE GENERALES Plc na UNIVERSITY OF RWANDA, aho mu gika cya 23, Urukiko rw’Ikirenga rwasobanuye ko “mu gusuzuma niba umuburanyi yaratsinzwe mu nkiko zombi zabanje ku mpamvu zimwe, harebwa icyaburanwaga n’imitekerereze ya buri rukiko (raisonnement juridique) mu kugaragaza impamvu zashingiweho, kugira ngo rugere ku cyemezo rwafashe, hitawe ku kureba niba ingingo zaburanywe mbere ari zo zagarutsweho mu bujurire kandi ko inkiko zombi zazisubijeho mu buryo bumwe”. [13] Asobanura ko muri uru rubanza, mu Rukiko rw’Ubucuruzi hasuzumwe ingingo z’ingenzi eshatu ari zo: Ingano y’umwenda METAFOAM Ltd ibereyemo Equity Bank Rwanda Plc; Niba METAFOAM Ltd ikwiye guhabwa gahunda nshya y’uburyo bwo kwishyura mu gihe cy’imyaka 20 ; Niba amasezerano y’inguzanyo METAFOAM Ltd yagiranye n’ibigo byo mu mahanga akwiye guteshwa agaciro. [14] Avuga ko izi ngingo ari nazo zasuzumwe n’Urukiko Rukuru rw’Ubucuruzi n’ubwo habayeho guhindura inyito, aho ku ngingo ya mbere, METAFOAM Ltd yavuze ko raporo y’abahanga itagombaga gushingirwaho kuko yashingiye ku mwenda wa working capital utaratanzwe, hanyuma ku ngingo ya 3 ivuga ko amasezerano ya working capital ari yo agomba guteshwa agaciro. Kuri iyi ngingo ya 3, avuga ko asanga Urukiko rudakwiye kuyishingiraho mu gusuzuma niba METAFOAM Ltd yaratsinzwe kabiri ku mpamvu zimwe kubera ko ingingo ijyanye no gutesha agaciro amasezerano afite aho ahuriye na Working Capital yazanwe bwa mbere mu bujurire, kuko ku rwego rwa mbere hasuzumwe ibyo gutesha agaciro muri rusange amasezerano METAFOAM Ltd yagiranye n’ibigo byo mu mahanga, ibi ngo akaba abishingira ku rubanza rwavuzwe haruguru, aho mu gika cyarwo cya

1 Iyo ngingo ya 52 iteganya ibi bikurikira: “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.”

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25 Urukiko rw’Ikirenga rwasobanuye ko “umwanzuro ufashwe ku kimenyetso kije bwa mbere mu bujurire kidafitanye isano n’ibyaburanishijwe ku rwego rwa mbere udashobora gushingirwaho n’umuburanyi ushaka kumvikanisha ko atatsinzwe ku mpamvu zimwe kuko, nk’uko byumvikana, icyo kimenyetso kiba ntaho gihuriye n’ibyasuzumwe ku rwego rwa mbere.” Bityo ko asanga ingingo y’ingenzi ijyanye n’ingano y’umwenda ari yo ikwiye kugenderwaho harebwa niba METAFOAM Ltd yaratsinzwe kabiri ku mpamvu zimwe. [15] Akomeza asobanura ko mu gika cya 21 cy’rubanza RCOM01147/2021/TC Urukiko rw’Ubucuruzi rwashingiye kuri raporo y’abahanga na account statement ya METAFOAM Ltd, maze rwemeza ko METAFOAM Ltd ifitiye Equity Bank umwenda ungana na 3.945.428.229Frw. Naho ku bijyanye n’inguzanyo zifite aho zihuriye na Working Capital METAFOAM Ltd yavugaga ko itahawe, mu gika cya 23 cy’urwo rubanza, Urukiko rw’Ubucuruzi rwavuze ko nta shingiro bifite rushingiye na none kuri Raporo y’abahanga ndetse na bank statement igaragara muri iyo Raporo y’abahanga. [16] Avuga ko ku rwego rw’ubujurire mu Rukiko Rukuru rw’Ubucuruzi, abajuriye kugira ngo bashobore kwinjira mu Rukiko rw’Ubujurire bongera ho ingingo ivuga ko amasezerano ya working capital ari yo agomba guteshwa agaciro, iba gutyo legal issue, ariko barebeye kuri rapport y’abahanga Urukiko rubona amafaranga y’umwenda agomba kwishyurwa mu gusuzuma ingano y’umwenda METAFOAM Ltd yavugaga ko ngo raporo y’abahanga itagombaga gushingirwaho ngo kuko yabaze umwenda wa Working Capital kandi itarawuhawe, maze mu gika cya 21 Urukiko Rukuru rw’Ubucuruzi, na rwo rushingira kuri Bank Statement ya METAFOAM igaragara muri Raporo y’abahanga, rwemeza ko inguzanyo ya 300.000.000Frw yumvikanywe mu masezerano yo ku wa 06/09/2016 yageze kuri konti za METAFOAM Ltd ku wa 23/09/2016. Mu gika cya 22, nanone Urukiko Rukuru rw’Ubucuruzi rushingiye kuri Bank Statement igaragara muri Raporo y’abahanga, rwemeza ko inguzanyo ya kabiri ya 300.000.000Frw yumvikanyweho mu masezerano yo ku wa 19/06/2017, yageze kuri konti ya METAFOAM Ltd ku wa 11/07/2017. [17] Asoza avuga ko METAFOAM Ltd yatsinzwe kabiri ku mpamvu zimwe zo kuba inkiko zombi zaremeje imyenda METAFOAM Ltd yishyuzwa hashingiwe kuri raporo y’abahanga ndetse na Bank statement, METAFOAM Ltd ikaba itarabashije gutanga ibimenyetso bivuguruza izo bank account statements ndetse na raporo y’abahanga harimo n’uwashyizweho na METAFOAM Ltd. Asaba ko ubujurire bwa kabiri bwa METAFOAM Ltd butakwakirwa kuko yatsinzwe kabiri ku mpamvu zimwe, ndetse ko n’ingingo yajuririye mu Rukiko rw’Ubujurire zisa n’izasuzumwe n’inkiko zabanje kandi zazifasheho icyemezo mu buryo bumwe. [18] Me Rugwizangoga Marcellin, uhagarariye METAFOAM Ltd, avuga ko inzitizi yatanzwe na Equity Bank Rwanda Plc nta shingiro ifite, ko mu myanzuro yo kurega yasobanuye ko ku biregerwa by’ibanze ari byo ingano y’umwenda no gutesha agaciro amasezerano, METAFOAM Ltd yagaragaje ko itatsinzwe kabiri ku mpamvu zimwe kubera ko mu bika bya 19-25 by’urubanza RCOM01147/2021/TC Urukiko rwemeje ingano y’umwenda METAFOAM ibereyemo Equity Bank wa 3.945.428.229Frw hadashingiwe ku mwenda waguzwe muri COGEBANQUE Plc wa 1.129.572.237Frw, ahubwo ko rwashingiye ku nguzanyo 12 zigaragara mu gika cya 19 no kuri page ya 8-9 ya raporo y’abahanga, mu gihe mu bujurire mu bika bya 15-27 by’urubanza RCOMA00373/2022/HCC Urukiko Rukuru rw’Ubucuruzi rwemeje ingano y’umwenda ya 3.945.428.229Frw rushingiye ku mwenda waguzwe muri COGEBANQUE Plc wa 1.129.572.237Frw, n’inguzanyo 3 za 780.000.000Frw na 300.000.000Frw zatanzwe kabiri. [19] Avuga kandi ko ku bijyanye n’iteshwagaciro ry’amasezerano, nk’ikindi kiregerwa cy’ibanze, mu bika bya 32-37 by’urubanza RCOM01147/2021/TC ntaho Urukiko rwigeze rusesengura ibijyanye n’ishyirwa mu bikorwa ry’amasezerano yose METAFOAM Ltd yagiranye na Equity Bank Rwanda Plc harebwa niba icyo amasezerano yateganyaga ari cyo cyakozwe na Equity Bank, naho mu bujurire mu bika bya 28-33 by’urubanza RCOMA00373/2022/HCC, Urukiko rwemeza ingano y’umwenda

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rushingiye ku nguzanyo ya working capital ya 300.000.000Frw aho gusesengura ishyirwa mu bikorwa ry’inguzanyo zose zavuzwe mu gika cya 19 cy’urubanza RCOM01147/2021/TC. UKO URUKIKO RUBIBONA [20] Urukiko rw’Ubujurire rurasanga ikibazo ababuranyi bafitanye gishingiye ku kumenya niba METAFOAM Ltd yaratsinzwe mu Rukiko rw’Ubucuruzi no mu Rukiko Rukuru rw’Ubucuruzi hashingiwe ku mpamvu zimwe ku kibazo nyamukuru cyaburanwe muri izo nkiko zombi zabanje cyo kwemeza ingano nyakuri y’umwenda METAFOAM Ltd ibereyemo Equity Bank Rwanda Plc, aho mu byemezo byazo izo nkiko zombi zahurije ku mwanzuro w’uko uwo mwenda ungana na 3.945.428.229Frw. [21] Ingingo ya 52, igika cya 3, y’Itegeko Nº 30/2018 ryo ku wa 02/06/2018 rigena ububasha bw’inkiko, iteganya ibikurikira : “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.” [22] Ikibazo cyo kumenya niba impamvu zashingiweho umuburanyi atsindwa ku rwego rwa mbere n’urwa kabiri ari zimwe, kigomba gusuzumwa hasesengurwa imikirize y’urubanza ku rwego rwa mbere n’urwa kabiri, ingingo z‘ingenzi zasuzumwe, impamvu buri rukiko rwashingiyeho kugira ngo rugere ku cyemezo, byaramuka bigaragaye ko ari zimwe, ubujurire ntibube buri mu bubasha bw’Urukiko rw’Ubujurire. [23] Nk’uko byafashweho umurongo mu zindi manza zaciwe n’Urukiko rw’Ikirenga, mu gusuzuma niba umuburanyi yaratsinzwe mu nkiko zombi zabanje ku mpamvu zimwe, harebwa icyaburanwaga n’imitekerereze ya buri rukiko (raisonnement juridique) mu kugaragaza impamvu zashingiweho, kugira ngo rugere ku cyemezo rwafashe, hitawe ku kureba niba ingingo zaburanywe mbere arizo zagarutsweho mu bujurire kandi ko inkiko zombi zazishubijeho mu buryo bumwe2. Ibi kandi binumvikanisha ko ibyaburanwe mu rwego rwa mbere ari nabyo ubusanzwe bigomba kuburanwa mu rwego rw’ubujurire hashingiwe ku ihame risanzwe mu micire y’imanza rivuga ko umucamanza wo mu rwego rwa mbere yita ku igenzura ry’ibimenyetso n’amategeko ugereranyije n’ikiburanwa, naho umucamanza wo mu rwego rw’ubujurire akibanda cyane cyane ku kugenzura niba amategeko ku rwego rwa mbere yarubahirijwe uko bikwiye hakurikijwe ibisobanuro n’ibimenyetso byari byatanzwe muri urwo rubanza, byaba ngombwa agakosora aho bikenewe3. [24] Na none mu rubanza RCOMAA0048/16/CS rwaciwe n’Urukiko rw’Ikirenga ku wa 19/05/2017, haburana RRA na SODAR Ltd4, urwo Rukiko rwasobanuye ko mu gusuzuma ko impamvu zashingiweho umuburanyi atsindwa mu nkiko zombi ari zimwe, hatarebwa niba ibimenyetso ababuranyi batanze ku rwego rwa mbere ari byo byatanzwe no mu rwego rw’ubujurire, cyangwa ko zakoresheje amagambo amwe, ahubwo harebwa niba inkiko zombi zarashubije ku buryo bumwe ingingo zirebana n’ikiburanwa. [25] Nk’uko bigaragara mu rubanza RCOM 00114/2021/TC rwaciwe ku rwego rwa mbere n’Urukiko rw’Ubucuruzi ku wa 25/04/2022, mu bika bya 19-21 byarwo hasuzumwe ingingo yerekeranye n’ingano y’umwenda METAFOAM Ltd yari ibereyemo Equity Bank Rwanda Plc,

2 Reba urubanza Nº RS/INJUST/RCOM 00002/2020/SC rwaciwe ku wa 29/9/2020 haburana Road Solutions Pavement Products na MAIL CO Ltd. 3 Reba igika cya 23 cy’urubanza No RS/INJUST/RCOM 00003/2020/SC rwaciwe n’Urukiko rw’Ikirenga ku wa 27/11/2020, haburana SANLAM Assurance Générales Plc na UNIVERSITY OF RWANDA (UR). 4 Reba igika cya 18 cy’urwo rubanza. Reba na none igika cya 24 cy’urubanza No RS/INJUST/RCOM 00002/2020/SC rwavuzwe haruguru.

## Page 7

Urukiko rushingiye kuri raporo ihuriweho n’abahanga batatu mu ibaruramari (auditing) ari bo Ngirabanyiginya Josiane (washyizweho n’Urukiko), Rudasingwa Justin (washyizweho na METAFOAM) na Murenzi Faustin (washyizweho na Equity Bank Rwanda Plc), rusanga kuva ku wa 26/12/2021 ubwo umwenda umaze kuvugwa wagaragajwe n’abahanga wanganaga na 3.738.137.669Frw, warakomeje kwiyongeraho inyungu zisanzwe n’iz’ubukererwe kugeza ubwo ubaye 3.945.428.229Frw nk’uko byagaragazwaga n’imbonerahamwe y’umwenda (Bank statement) yo ku wa 20/04/20225. Ku byerekeranye n’amafaranga METAFOAM Ltd yavugaga ko itahawe (working capital), Urukiko rusanga rwararegewe ingano y’umwenda iyo sosiyete ibereyemo Equity Bank Rwanda Plc, uwo mwenda ukaba ushingiye ku mafaranga iyo sosiyete yahawe kuri konti yayo nk’uko wagaragajwe n’abahanga mu ibaruramari ndetse na “historique/bank statement” yawo, aho kuba ayo itahawe kuko ayo itahawe ntayo n’ubundi yishyuzwaga. [26] Mu rubanza RCOMA00373/2022/HCC rwaciwe n’Urukiko Rukuru rw’Ubucuruzi ku wa 08/03/2024, mu bika bya 18-27, nk’indi nzira yo gusuzuma ingano nyakuri y’umwenda hashingiwe ku byo METAFOAM Ltd yanenze ku mikirize y’urubanza yajuririye, Urukiko rwasuzumye ikibazo cyo kumenya niba raporo y’abahanga itaragombaga gushingirwaho kubera ko yashyize mu mwenda wemejwe inguzanyo ya working capital ingana na 300.000.000Frw kandi itarigeze itangwa, maze rusanga iyo nguzanyo ya working capital, yarahawe METAFOAM Ltd, Urukiko rwanzura ko iby’uko raporo y’abahanga itari gushingirwaho bitewe n’uko yashyize mu mwenda iyo nguzanyo ya working capital ingana na 300.000.000Frw kandi itaratanzwe bitahabwa ishingiro kuko METAFOAM Ltd itashoye kurugaragariza ibimenyetso byemeza ibyo ivuga, byashobora kuvuguruza ibyasobanuwe mu rubanza rwajuririwe, bituma iyo raporo y’abahanga ikomeza gushingirwaho kandi Urukiko rwongera kwemeza ingano y’umwenda wari wemejwe ku rwego rwa mbere n’Urukiko rw’Ubucuruzi. [27] Hashingiwe ku bisobanuro n’isesengura rigereranya imanza zombi zabanje bimaze kugaragazwa haruguru, Urukiko rw’Ubujurire rurasanga inkiko zombi zabanje zarasobanuye kimwe impamvu z’ugutsindwa kwa METAFOAM Ltd ku kibazo nyamukuru cyasuzumwe mu mizi cyerekeranye no kumenya ingano y’umwenda METAFOAM Ltd ibereyemo Equity Bank Rwanda Plc, bituma zombi zihuriza ku kuba umwenda igomba kwishyura Equity Bank Rwanda Plc ungana na 3.945.428.229Frw hashingiwe ku mpamvu zimwe zo kuba atarashoboye kuvuguruza ingano y’umwenda wabazwe hashingiwe kuri raporo y’abahanga ndetse na Bank statements, bityo ubu bujurire bwa kabiri METAFOAM Ltd yatanze bukaba butagomba kwakirwa ngo busuzumwe hakurikijwe ibiteganywa n’ingingo ya 52 igika cya 3 yibukijwe haruguru ndetse n’imirongo yafashwe n’inkiko ku gisobanuro cy’ugutsindwa ku mpamvu zimwe nayo yagaragajwe haruguru. Ibijyanye n’amafaranga y’ikurikiranarubanza n’igihembo cya Avoka asabwa na EQUITY BANK Rwanda Plc [28] Uburanira Equity Bank Rwanda Plc avuga ko mu gihe Urukiko rwasanga ubujurire bwa METAFOAM Ltd budakwiye kwakirwa kubera inzitizi yatanzwe, rwazayitegeka gusubiza Equity Bank Rwanda Plc amafaranga yatanze kuri ubu bujurire angana na 2.000.000Frw agizwe na 1.500.000Frw y'igihembo cya Avoka ndetse na 500.000Frw y'ikurikiranarubanza. [29] Me Rugwizagoga Marcellin uhagarariye METAFOAM Ltd avuga ko indishyi zisabwa na Equity Bank Rwanda Plc nta shingiro zifite, bityo ko Equity bank idakwiye kuzihabwa. UKO URUKIKO RUBIBONA [30] 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 :

5 Equity Bank statement, A/c no.4012500669754-Mortgage loan, 26-12-2021 to 20-04-2022

## Page 8

“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”. [31] Urukiko rurasanga, kuba METAFOAM Ltd yarajuriye byaratumye Equity Bank Rwanda Plc ikurikirana uru rubanza inashaka Avoka wo kuyiburanira, hashingiwe rero ku ngingo ya 111 yibukijwe haruguru, bikaba byumvikana ko amafaranga y’ibyagiye ku rubanza isaba afite ishingiro, ariko ayo isaba ni menshi harebwe ko urubanza rugarukiye ku nzitizi y’iburabubasha bw’uru Rukiko; bityo mu bushishozi bwarwo rukaba ruyigeneye amafaranga ibihumbi magana atanu (500.000Frw) y’igihembo cya Avoka n’amafaranga ibihumbi magana abiri (200.000 Frw) y’ikurikiranarubanza, yose hamwe akaba amafaranga ibihumbi magana arindwi (700.000 Frw) yo kuri uru rwego, agomba gutangwa na METAFOAM Ltd. III. ICYEMEZO CY’URUKIKO [32] Rwemeje ko inzitizi y’iburabubasha bw’Urukiko rw’Ubujurire yatanzwe na Equity Bank Rwanda Plc ifite ishingiro ; [33] Rwemeje ko ubujurire bwa METAFOAM Ltd butakiriwe kuko butari mu bubasha bw’Urukiko rw’Ubujurire ; [34] Rutegetse METAFOAM Ltd kwishyura Equity Bank Rwanda Plc amafaranga ibihumbi magana atanu (500.000Frw) y’igihembo cya Avoka n’ibihumbi magana abiri (200.000Frw) y’ikurikiranarubanza, kuri uru rwego ; [35] Ruvuze ko amagarama yatanzwe ahwanye n’ibyakozwe mu rubanza.