Re SONARWA LIFE INSURANCE COMPANY LIMITED

# Re SONARWA LIFE INSURANCE COMPANY LIMITED

- Source: Amategeko - Section: Decisions (Judgements) - Date: 2024-02-11 - Case/document no.: RS/INTERT/RSOC 00001/2023/CA - Collection: Court of Appeal

## Text

## Page 1

Re SONARWA LIFE INSURANCE COMPANY LIMITED [Rwanda URUKIKO RW’UBUJURIRE – RS/INTERT/RSOC 00001/2023/CA – (Ngagi, J. P.) 11 Mutarama 2024] Amategeko agenga imiburanirishirize y’imanza z’umurimo – Gusobanuza cyangwa gukosoza urubanza – Ufite ububasha bwo gusobanuza cyangwa gukosoza urubanza – Ububasha bwo gusobanuza cyangwa gukosoza urubanza bufitwe n’uwabaye umuburanyi muri urwo rubanza rusabirwa gusobanurwa cyangwa gukosorwa. Incamake y’ikibazo: SONARWA Life Insurance Company Ltd yarezwe mu Rukiko Rwisumbuye rwa Nyarugenge n’uwari umukozi wayo Muberangabo, asaba kwishyurwa umushahara atahawe ujyanye n’umwanya yashyizweho ntawuhemberwe hamwe n’imisanzu y’ubwiteganyirize bw’abakozi muri RSSB. Urukiko Rwisumbuye rwaciye urubanza SONARWA irujuririra mu Rukiko Rukuru nabwo ntiyanyurwa irujuririra mu Rukiko rw’Ikirenga ariko ruza kuburanishwa n’uru Rukiko rw’Ubujurire rwemeza ko yishyurwa iyo mishahara ndetse agatangirwa n’iyo misanzu. Uru rubanza rwaciwe n’Urukiko rw’Ubujurire ni rwo SONARWA yagaruye isaba ko yarusobanura kubera ko SONARWA HOLDING Ltd yaje guseswa, biba ngombwa ko SONARWA Life Assurance Company Limited ari yo irurangiza ariko isanga mu kururangiza ikeneye ko rusobanurwa, dore ko mu gika cya 47 kigaragaza ko amafaranga agomba kwishyurwa ari mbumbe (hataravamo imisoro), ariko ntibisobanukirwe neza mu cyemezo cyarwo mu gika cya 64. Bityo, ikaba isanga byateza impaka mu gihe yashaka kuvanamo umusoro wa TPR na RSSB nk’uko bikwiriye hashingiwe kubikubiye mu gika cya 47 cy’urubanza. Mu gusuzuma ikirego cye mu nama y’abacamanza, Urega yayihamagajwemo kugirango asobanure ububasha yaba afite bwo gusosbanuza urubanza rurangizwa RSOCAA 00005/2018/CA, atabayemo umuburanyi, dore ko avuga ko ariwe uri kururangiza ndetse akaba ariwe wahawe imitungo yose ya SONARWA Holding Ltd yaseshwe. Incamake y’icyemezo: Ububasha bwo gusobanuza cyangwa gukosoza urubanza bufitwe n’uwabaye umuburanyi muri urwo rubanza rusabirwa gusobanurwa cyangwa gukosorwa. Bityo, ikirego cya SONARWA Life Assurance Company Ltd nticyakiriwe kubera ko urubanza isabira gusobanurwa itarubayemo umuburanyi. Ikirego gisaba gusobanura urubanza, nticyakiriwe. Amategeko yashingiweho: Itegeko N⁰ 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, ingingo ya 3, 138, 139 n’iya 140. Imanza zifashishijwe: RSOC 00001/2020/CA, Muberangabo Titien na Sonarwa Life Insurance Company Limited rwaciwe n’Urukiko rw’Ubujurire ku wa 25/08/2020. Urubanza I. IMITERERE Y’URUBANZA [1] Muberangabo Titien yareze SONARWA HOLDINGS Ltd mu Rukiko Rwisumbuye rwa Nyarugenge, asaba urwo Rukiko kuyitegeka kumwishyura umushahara ujyanye n’umwanya yashyizweho ntawuhemberwe hamwe n’imisanzu y’ubwiteganyirize bw’abakozi muri RSSB, hanyuma urwo Rukiko ruca urubanza RSOC 0005/14/TGI/NYGE ku wa 17/04/2015. SONARWA HOLDINGS Ltd yajuririye Urukiko Rukuru, ndetse Muberangabo Titien atanga ubujurire bwuririye ku bundi, urwo Rukiko ruca urubanza RSOCA 0081/15/HC/KIG ku wa 10/11/2015, rugira ibyo rwemeza n’ibyo rutegeka nk’uko bikubiye muri kopi y’urwo rubanza. [2] Muberangabo Titien na SONARWA HOLDINGS Ltd bajuririye Urukiko rw’Ikirenga, nyuma y’ivugururwa ry’Urwego rw’Ubucamanza, urubanza rwimuriwe mu Rukiko rw’Ubujurire hashingiwe ku ngingo ya 105 y’Itegeko No 30/2018 ryo ku wa 02/06/2018 rigena ububasha bw’inkiko. [3] Ku wa 08/03/2019, Urukiko rw’Ubujurire rwaciye urubanza RSOCAA 00005/2018/CA rwemeza ko ubujurire bwatanzwe na Muberangabo Titien bufite ishingiro kuri bimwe, naho ubwa SONARWA HOLIDINGS nta shingiro bufite, maze rutegeka SONARWA HOLIDINGS:

## Page 2

- guha Muberangabo Titien 121,090,860 Frw, ahwanye n’ikinyuranyo cy’umushahara atahembwe ku mwanya yariho; - kwishyurira Muberangabo Titien imisanzu y’ubwitegenyirize bw’abakozi muri RSSB ibariwe kuri 7,310,986 Frw, guhera mu kwezi kwa Gashyantare 2011 kugeza mu kwezi k’Ukuboza 2012; n’imperekeza agomba guhabwa nayo ikabarirwa kuri uyu mubare; - guha Muberangabo 10.000.000 Frw z’indishyi z’akababaro yagenewe n’Urukiko Rukuru na 2.000.000 Frw akubiyemo igihembo cya Avoka n’ikurikiranarubanza agenewe kuri uru rwego, hiyongereyeho 3,000,000 Frw yagenewe ku rwego rwa mbere; guha MUBERANGABO Titien, amafaranga yose hamwe 121,090,860 Frw + 10.000.000 Frw + 2.000.000 Frw+ 3,000,000 Frw yose hamwe ahwanye136,090,860 Frw. Runategeka ko ingwate y’amagarama y’urubanza ihwanye n’ibyakozwe muri uru rubanza. [4] Ku wa 08/12/2023, Sonarwa Life Assurance Company Limited yatanze ikirego muri uru Rukiko irusaba gusobanura urubanza No RSOCAA 00005/2018/CA, rwaciwe n'Urukiko rw'Ubujurire ku wa 08/09/2019. Isobanura ko SONARWA HOLDING Ltd yaje guseswa, biba ngombwa ko SONARWA LIFE ASSURANCE COMPANY Limited ari yo irangiza urubanza No RSOCAA 00005/2018/CA, ariko isanga mu kurangiza urubanza ikeneye gusobanukirwa uburyo yarurangiza mu gihe igika cy’urubanza cya 47 kigaragaza ko amafaranga agomba kwishyurwa ari mbumbe (hataravamo imisoro), ariko ntibisobanurwe neza mu cyemezo cy’ Urukiko mu gika cya 64, ikaba isanga byateza impaka mu gihe SONARWA yashaka kuvanamo umusoro wa TPR na RSSB nk’uko bikwiriye hashingiwe kubikubiye mu gika cya 47 cy’urubanza. [5] Iburanisha ry’urubanza ryabereye mu nama y’abacamanza ku wa 03/01/2024, hashingiwe ku gika cya mbere cy’ingingo ya 140 y’Itegeko N⁰ 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’ iz’ubutegetsi1; Urukiko rusanga Sonarwa Life Assurance Company Limited igomba kwitaba Urukiko igasobanura ububasha bwayo bwo gusobanuza urubanza RSOCAA 00005/2018/CA itabayemo umuburanyi, iburanisha ryimurirwa ku wa 11/01/2024, ariko Sonarwa Life Assurance Company Limited isaba Perezida w’Urukiko rw’Ubujurire ko iburanisha ryigizwa hafi, maze iburanisha rishyirwa ku wa 10/01/2024. Uwo munsi urubanza ruburanishwa Sonarwa Life Assurance Company Limited ihagarariwe na Me Karemera Frank, hasuzumwa ikibazo cyo kumenya niba Sonarwa Life Assurance Company Limited ifite ububasha bwo gusobanuza urubanza RSOCAA 00005/2018/CA, byaramuka bigaragaye ko ibufite Urukiko rugasuzuma ishingiro ry’ikirego cyayo. II. ISESENGURA RY’IKIBAZO KIGIZE URUBANZA 1. Kumenya niba Sonarwa Life Assurance Company Limited ifite ububasha bwo gusobanuza urubanza RSOCAA 00005/2018/CA [6] Mu myanzuro no mubisobanuro byayo Sonarwa Life Assurance Company Limited ivuga ko ifite ububasha bwo gusobanuza urubanza RSOCAA 00005/2018/CA hashingiwe ku bimenyetso biri ku mugereka wa 7 n’uwa 8 w’uru rubanza. Ivuga ko SONARWA HOLDING Ltd yaseshwe, hanyuma imitungo yayo ihabwa Sonarwa Life Assurance Company Limited, akaba ari nayo irimo kurangiza urubanza RSOCAA 00005/2018/CA kandi ko Muberangabo Titien watsinze urwo rubanza yari umukozi wayo. UKO URUKIKO RUBIBONA [7] Ingingo ya 140, igika cya 2, y’Itegeko No 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, iteganya ko urubanza rusobanura cyangwa rukosora urundi rwuzuza urubanza rwasabiwe gusobanurwa cyangwa gukosorwa. Ingingo ya 139 y’iryo Tegeko iteganya ko ibirego bivugwa mu ngingo ya 138 y’iri Tegeko (ni ukuvuga ibirego bisaba gusobanura cyangwa gukosora amakosa ari mu rubanza) bitangwa hakurikijwe uburyo busanzwe mu gutanga ibirego. [8] Urukiko rusesenguye ingingo z’amategeko zimaze kuvugwa rusanga zumvikanisha ko uwabaye umuburanyi mu rubanza rusabirwa gusobanurwa cyangwa gukosorwa ariwe utanga ikirego gisobanuza cyangwa gikosoza urubanza, kuko urubanza rusobanura cyangwa rukosora urundi rwuzuza urubanza rwasabiwe gusobanurwa cyangwa gukosorwa. Mu yandi magambo ububasha bwo gusobanuza cyangwa gukosoza urubanza bufitwe n’uwabaye umuburanyi muri urwo rubanza. Ibi bivuze ko undi wabisaba aba afite inshingano yo kugaragaza aho akura ububasha bwo gusobanuza cyangwa gukosoza urubanza atabayemo umuburanyi. Mu gihe rero atabashije kubigaragaza ikirego

1 Ikirego gikosora cyangwa gisobanura urubanza kiburanishwa nk’inyandiko nsobanurakirego itanzwe n’umuranyi umwe. (….).

## Page 3

cye nticyakirwa kubera kubura ububasha bwo kurega nk’uko biteganywa n’ingingo ya 3 y’Itegeko No 22/2018 ryavuzwe haruguru2. [9] Ku birebana n’uru rubanza dosiye igaragaza ko mu rubanza RSOCAA 00005/2018/CA rusabirwa gusobanurwa, ababuranyi ari Muberangabo Titien na SONARWA HOLDINGS Ltd. Igaragaza kandi ko iki kirego gisaba gusobanura urwo rubanza cyatanzwe na Sonarwa Life Assurance Company Limited. [10] Dosiye igaragaza ko ibimenyetso Sonarwa Life Assurance Company Limited ishingiraho ububasha bwayo ari ibi bikurikira: - Inyandiko yiswe: “The Extraordinary General Assembly of Shareholders” yo ku wa 21/03/2021, igaragaza ko SONARWA S.A ihindutse SONARWA HOLDINGS Limited3, kandi ko SONARWA HOLDINGS igomba gushinga SONARWA General Insurance Company Ltd no kohereza ubucuruzi bwayo bw’igihe kirekire muri Sonarwa Life, mu gihe ubucuruzi bw’igihe kigufi bugomba kwimurirwa muri SONARWA General4. - inyandiko yo ku wa 21/09/2023, yiswe: “Extraordinary shareholder’s Resolution of SONARWA Life Assurance Company Ltd” yashyizweho umukono na Regis Rugemenshuro (chief Executive officer wa RSSB). Ikaba igaragaza ko umunyamigabane (RSSB) ku wa 20/09/2023, yemeje ko SONARWA Life Assurance Company Limited ifite kandi ikomeza ubucurizi bw’igihe kirekire, kandi ko umutungo (properties) n’ishoramali (equity investments) byimurirwa byimazeyo muri SONARWA Life Assurance Company Limited5. - Ibaruwa yanditswe na RRA ku wa 07/09/2023, isubiza iya SONARWA Life Assurance Company Limited, igaragaza ko iyi yabasabye inama y’uburyo yarangiza urubanza RSOCAA 00005/2018/CA, hanyuma RRA isubiza ko ikinyuranyo cy’umushahara mbumbe kingana na 121,089,860 Frw, Muberangabo Titien yagenewe kigomba kufatirwamo umusoro ku bihembo by’abakozi. - Ibaruwa ya RSSB yo ku wa 05/09/2023, isubiza iya SONARWA Life Assurance Company Limited yo ku wa 04/09/2023, igaragaza ko iyi yabasabye inama y’uburyo yarangiza urubanza RSOCAA 00005/2018/CA, hanyuma RSSB isubiza ko ikinyuranyo cy’umushahara mbumbe kingana na 121,089,860 Frw, Muberangabo Titien yagenewe hagomba kuvamo 3% nk’uruhare rwe mu kwiteganyiriza. [11] Urukiko rurasanga ibimenyetso SONARWA Life Assurance Company Limited itanga nk’uko byagaragajwe haruguru, bitagaragaza ko SONARWA HOLDINGS Ltd yahindutse SONARWA Life Assurance Company Limited, ku buryo yaba ifite ububasha bwo gusobanuza urubanza RSOCAA 00005/2018/CA itabayemo umuburanyi, ahubwo bigaragaza ko SONARWA S.A yahindutse SONARWA HOLDINGS Ltd, kandi ko ibikorwa by’ubucuruzi bwayo bw’igihe kirekire bizimurirwa muri SONARWA Life Assurance Company Limited. Kuba rero itabasha kugaragaza ko SONARWA Life Assurance Company Limited ari imwe na SONARWA HOLDINGS Ltd yaburanye urubanza rusabirwa gusobanurwa, birumvikana ko ikirego cyayo kitagomba kwakirwa kuko nta bubasha ifite bwo gusobanuza urubanza itabayemo umuburanyi. [12] Iby’uko SONARWA HOLDINGS Ltd yaburanye urubanza No RSOCAA 00005/2018/CA itandukanye na Sonarwa Life Assurance Company Ltd ni nako uru Rukiko rwabibonye mu rubanza RSOC 00001/2020/CA rwaciwe ku wa 25/08/2020, haburana Muberangabo Titien na Sonarwa Life Insurance Company Limited, aho rwasobanuye ko Certificate of domestic Company registration yatanzwe na RDB ku wa 04/04/2011, igaragaza ko SONARWA HOLDINGS Ltd ari sosiyete yihariye kuko ifite ubuzimagatozi buyitandukanya na Sonarwa Life Insurance Company Limited kuko iyi sosiyete igizwe n’umunyamigabane umwe gusa (1) ari we Rwanda Social Security Board (RSSB), ikanagira imari - shingiro (capital) ingana na miliyari eshatu (3.000.000.000 Frw) nk’uko bigaragazwa na “Certificate of domestic Company registration” yatanzwe na RDB ku wa 04/04/20116, maze rwemeza ko inzitizi yatanzwe n’ababuranira Sonarwa Life Insurance Company Limited yo kutakira ikirego cya Muberangabo Titien kubera ko atagombaga kuyirega mu rubanza rujyanye no gukemura impaka zavutse mu irangizwa ry’urubanza RSOCAA 00005/2018/CA

2 Ikirego cyakirwa mu rukiko iyo urega afite ububasha, inyungu n’ubushobozi byo kurega, keretse igihe itegeko ribiteganya ukundi. 3 That SONARWA S.A be re-named SONARWA HOLDINGS Limited. 4 “That SONARWA HOLDINGS should establish SONARWA General Insurance Company Ltd and transfer long term business to SONARWA LIFE, whilst short term business should be transferred to SONARWA General.” 5 “Whereas, the shareholder has today on the 20th September 2023, resolved that SONARWA Life Assurance Company Ltd possess and maintain all long term business and be fully transferred to SONARWA Life Assurance Company Limited investment properties and equity investments”. 6 Reba igika cya 41.

## Page 4

itabayemo umuburanyi ifite ishingiro7. Ikindi kandi kuva urwo rubanza rwacibwa nta kimenyetso Sonarwa Life Assurance Company Limited igaragaza cyerekana ko amategeko shingiro (statut) yayo yahindutse cyangwa se ngo igaragaze icyemezo gitangwa na RDB cyerekana ko SONARWA HOLDINGS Ltd na SONARWA Life Assurance Company Ltd zaba zarihuje ziba sosiyete imwe. [13] Ku bivugwa n’uhagarariye Sonarwa Life Assurance Company Limited ko SONARWA HOLDING Ltd yaseshwe, hanyuma imitungo yayo ihabwa SONARWA Life Assurance Company Limited, akaba ari nayo irimo kurangiza urubanza RSOCAA 00005/2018/CA, kandi ko Muberangabo Titien watsinze urwo rubanza yari umukozi wayo, Urukiko rurasanga ntacyo byayimarira kuko ibyo avuga bitagaragaza uburyo SONARWA HOLDING Ltd yahindutse SONARWA Life Assurance Company Limited ku buryo yaba ifite ububasha bwo gusobanuza urubanza RSOCAA 00005/2018/CA rwaburanwe na SONARWA HOLDING Ltd. [14] Hashingiwe ku bisobanuro byatanzwe haruguru, Urukiko rurasanga nta bubasha Sonarwa Life Assurance Company Limited ifite bwo gusobanuza urubanza RSOCAA 00005/2018/CA itabayemo umuburanyi, bityo ikirego RS/INTERT/RSOC 00001/2023/CA yatanze muri uru Rukiko nticyakiriwe ngo gisuzumwe kuko cyatanzwe mu buryo bunyuranyije n’amategeko. III. ICYEMEZO CY’URUKIKO [15] Rwemeje ko ikirego RS/INTERT/RSOC 00001/2023/CA cyatanzwe na SONARWA Life Assurance Company Limited kitakiriwe kuko cyatanzwe mu buryo bunyuranyije n’amategeko.

7 Reba igika cya 50.