UBUZIMA POLYCLINIC Ltd v. SGB FUND RWANDA

# UBUZIMA POLYCLINIC Ltd v. SGB FUND RWANDA

- Source: Amategeko - Section: Decisions (Judgements) - Date: 2025-10-30 - Case/document no.: RCOMAA 00077/2024/CA - Collection: Court of Appeal

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UBUZIMA POLYCLINIC Ltd v. SGB FUND RWANDA [Rwanda URUKIKO RW’UBUJURIRE – RCOMAA 00077/2024/CA (Kamere, P.J.,) 30 Ukwakira 2025] Amategeko agenga ububasha bw’inkiko – Inzitizi – Iburabubasha by’Urukiko rw’Ubujurire – Mu gusuzuma niba umuburanyi yaratsinzwe mu nkiko zombi zabanje hashingiwe 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 zikagarukwaho mu bujurire inkiko zombi zarazisubijeho mu buryo bumwe. Incamake y’ikibazo: Mu bihe bitandukanye GROFIN AFRICA FUND yagiye igirana n’UBUZIMA POLYCLINIC Ltd amasezerano y’iguriza, aho iyi yagiye ihabwa inguzanyo zitandukanye, impande zombi zikumvikana ku gihe ntarengwa cyo kwishyura ndetse n’inyungu zigomba gutangwa. Umwenda UBUZIMA Polyclinic Ltd yari ibereyemo GROFIN AFRICA FUND ungana na 442.027.154Frw weguriwe SGB FUND RWANDA Ltd, hakorwa amasezerano mashya, impande zombi zumvikanye ko iyo nguzanyo izishyurwa mu gihe cy’amezi mirongo itandatu (60), ku nyungu za 19,25% ku mwaka. UBUZIMA POLYCLINIC Limited igaragarizwa ko kugeza ku wa 30/11/2020, umwenda ibereyemo SGB FUND RWANDA ungana na 507.126.152Frw, inahabwa igihe cy’agahenge (grace period) cyo kwishyura umwenda remezo kingana n’amezi cumi n’abiri (12). Urukiko rw’Ubucuruzi rwemeje ko ikirego cyatanzwe n’UBUZIMA POLYCLINIC Ltd nta shingiro gifite, bityo ko amasezerano y’iguriza bakoranye agumana agaciro kayo. UBUZIMA POLYCLINIC Ltd ntiyanyuzwe n’icyo cyemezo ikijuririra mu Rukiko Rukuru, ivuga ko Urukiko rwarirengagije ibitari ukuri muri raporo y’abahanga, bityo ko isaba indishyi mbonezamusaruro, n’indishyi z’ikurikiranarubanza n’igihembo cy’Avoka. Urukiko Rukuru rw’Ubucuruzi rwemeje ko ubujurire bwatanzwe na UBUZIMA Polyclinic Ltd nta shingiro bufite, bityo ko nta gihindutse ku rubanza rwaciwe n’urukiko rubanza. UBUZIMA Polyclinic Limited yajuririye nanone mu Rukiko rw’Ubujurire, ivuga ko rufite ububasha bwo kuburanisha ubu bujurire bwayo kubera ko agaciro k'ikiburanwa karengeje miliyoni mirongo irindwi n'eshanu(75,000,000), ivuga kandi ko Urukiko Rukuru rw’Ubucuruzi rwarirengagije ibimenyetso bitandukanye yarushyikirije bigaragaza ko yishyuzwa umwenda w’umurengera, kandi ko mu gufata icyemezo rwashingiye ku ngingo y’itegeko itari yo bigatuma rugera ku mwanzuro utari wo. RWANDA SGB FUND mbere yo kwiregura kuri izi ngingo z’ubujurire, yatanze inzitizi y’iburabubasha bw’Urukiko rw’Ubujurire, isaba ko butakirwa, kubera ko yatsinzwe mu Nkiko zombi zabanje hashingiwe ku mpamvu zimwe.

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Uhagarariye UBUZIMA Polyclinic Ltd, yiregura kuri iyi nzitizi avuga ko nta shingiro ikwiye guhabwa kuko kuba Urukiko Rukuru rw’Ubucuruzi rwaravuze ko nta gihindutse ku mikirize y’urubanza rwaciwe n’Urukiko rw’Ubucuruzi, bitavuze ko impamvu rwashingiyeho mu kugera kuri uwo mwanzuro w’uko amasezerano y’iguriza impande zombi zagiranye agumana agaciro kayo, bityo ko ubujurire bukwiye kwakirwa, kubera ko impamvu zashingiweho atari zimwe. Urukiko rw’Ubujurire rusesenguye imiburanire ya buri ruhande rurasanga inkiko zombi zarasesenguye mu buryo bumwe (raisonnement juridique) ingingo imaze kugaragazwa mu bika bibanziria iki, bityo uru Rukiko rukaba rugomba kwemeza ko ubwo bujurire bwatanzwe butari mu bubasha bwarwo, inzitizi y’iburabubasha yatanzwe na SGB FUND RWANDA ikaba ifite ishingiro. Incamake y’icyemezo: Mu gusuzuma niba umuburanyi yaratsinzwe mu nkiko zombi zabanje hashingiwe 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 zikagarukwaho mu bujurire inkiko zombi zarazisubijeho mu buryo bumwe. Inzitizi y’iburabubasha ifite ishingiro; Ubujurire bwa kabiri ntibwakiriwe. Amategeko yashingiweho: Itegeko N° 30/2018 ryo ku wa 02/06/2018 rigena Ububasha bw’Inkiko iteganya, ingingo ya 52 Imanza zifashishijwe. Urubanza I. IMITERERE Y’URUBANZA [1] Ku matariki atandukanye GROFIN AFRICA FUND yagiye igirana n’UBUZIMA POLYCLINIC Ltd amasezerano y’iguriza, aho iyi yagiye ihabwa inguzanyo zitandukanye, impande zombi zikumvikana ku gihe ntarengwa cyo kwishyura ndetse n’inyungu zigomba gutangwa. [2] Ku wa 14/12/2017 umwenda UBUZIMA Polyclinic Ltd yari ibereyemo GROFIN AFRICA FUND ungana na 442.027.154 Frw weguriwe SGB FUND RWANDA Limited, hakorwa amasezerano mashya; impande zombi zumvikanye ko iyo nguzanyo izishyurwa mu gihe cy’amezi mirongo itandatu (60), ku nyungu za 19,25% ku mwaka. Ku wa 14/12/2020 hakozwe icyiswe “arrangement”, UBUZIMA POLYCLINIC Limited igaragarizwa ko kugeza ku wa 30/11/2020, umwenda ibereyemo SGB FUND RWANDA ungana na 507.126.152Frw, inahabwa igihe cy’agahenge (grace period) cyo kwishyura umwenda remezo kingana n’amezi cumi n’abiri (12), abarwa kuva mu kwezi kwa 04/2020 kugeza mu kwezi kwa 03/2021.

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[3] Ku wa 11/10/2022, UBUZIMA POLYCLINIC Limited yareze SGB FUND RWANDA mu izina ry’umuyobozi wayo mu Rukiko rw’Ubucuruzi, irusaba gutesha agaciro amasezerano yo ku wa 14/12/2017 yabaye hagati ya UBUZIMA Polyclinic na SGB Fund, kwemeza ko nta mwenda ndetse no gusubiza amafaranga y’umurengera yishyuwe, kwishyura inyungu ndetse n’indishyi. Isobanura ko impamvu isaba ko ayo masezerano ateshwa agaciro, ari uko ashingiye ku mwenda utari wo, kandi ko n’amasezerano yose yayabanjirije yashingiye ku ngano y’umwenda utari wo ndetse arimo ingingo z’akarengane. Ko yose yakozwe mu buriganya, ngo kuko inguzanyo yasabye itayihabwaga yose, ikaba kandi itaratangiwe igihe, ko yagiye yishyuzwa inyungu mbere y’uko inguzanyo irangiza gutangwa yose, ko amafaranga ya Business Support fee yaciwe arenze ayumvikanywe kandi bigakorwa inshuro nyinshi, no kuba harabayeho kubara nabi umwenda no kwishyuza inyungu zawo mu buryo bunyuranyije n’amategeko n’amasezerano. Kandi ko yishyujwe amafaranga y’umurengera; bityo ko isaba ko yasubizwa amafaranga yarenze ku yo yari ikwiye kwishyura no kwemeza ko inshingano zayo zo kwishyura zari zishingiye ku masezerano yo ku wa 14/12/2017 zarangiye. Isoza isaba inyungu ku mafaranga y’umurengera yishyuye SGB FUND RWANDA, n’amafaranga y’ikurikiranarubanza n’ay’igihembo cya Avoka. [4] Mu rubanza rwaciwe n’Urukiko rw’Ubucuruzi ku wa 23/01/2024 rwemeje ko ikirego cyatanzwe n’UBUZIMA POLYCLINIC Limited nta shingiro gifite, ko amasezerano y’iguriza yo ku wa 14/12/2017 yabaye hagati ya SGB FUND RWANDA n’UBUZIMA POLYCLINIC Limited agumana agaciro kayo, ko kugeza ku wa 30/10/2023 umwenda UBUZIMA POLYCLINIC Limited yari ibereyemo SGB FUND RWANDA wanganaga na 73.836.938 Frw, ko UBUZIMA POLYCLINIC Limited itegetswe gusubiza SGB FUND RWANDA amafaranga yishyuye umuhanga angana na 2.950.000 Frw, ko UBUZIMA POLYCLINIC Limited iha SGB FUND RWANDA amafaranga y’ikurikiranarubanza angana na 200.000 Frw na 500.000 Frw y’igihembo cya Avoka, ko ingwate y’amagarama ingana na 20.000 Frw UBUZIMA Polyclinic Limited yatanze irega iguma mu isanduku ya Leta kuko ihwanye n’ibyakozwe byose muri urwo rubanza. [5] UBUZIMA POLYCLINIC Ltd ntiyanyuzwe n’icyo cyemezo ikijuririra mu Rukiko Rukuru, ku mpamvu zo kuba Urukiko rwarirengagije ibitari ukuri muri raporo y’abahanga yo ku wa 17/11/2023 rukabishingiraho mu gufata icyemezo, rukanirengagiza ibiteganywa n’amategeko mu kubara inyungu no kuba rwaremeje ko iyo amasezerano yatangiye gushyirwa mu bikorwa ingaruka zayo zitakosorwa n’ubwo byagaragazwa ko hari uruhande rubangamiwe. Isoza isaba indishyi mbonezamusaruro, n’indishyi z’ikurikiranarubanza n’igihembo cy’Avoka. [6] Mu rubanza RCOMA 00106/2024/HCC rwaciwe n’Urukiko Rukuru rw’Ubucuruzi ku wa 13/09/2024 rwemeje ko ubujurire bwatanzwe na UBUZIMA Polyclinic Ltd nta shingiro bufite, ko nta gihinduka ku rubanza RCOM 01609/2022/TC rwaciwe ku wa 23/01/2024 rwajuririwe, ko UBUZIMA Polyclinic Ltd isubiza SGB FUND RWANDA 4.500.000 Frw yishyuye umuhanga Zitunga Rutagarama no kuyiha 700.000 Frw y’indishyi z’ibyo yatanze kuri uru rubanza, kandi ko igarama ryatanzwe rihera mu isanduku ya Leta. [7] Ku wa 11/10/2024 UBUZIMA Polyclinic Limited yajuririye urubanza RCOMA 00106/2024/HCC mu Rukiko rw’Ubujurire, ivuga ko Urukiko rw'Ubujurire rufite ububasha bwo kuburanisha ubu bujurire bwa UBUZIMA POLCYCLINIC Ltd kubera ko agaciro k'ikiburanwa karengeje miliyoni mirongo irindwi n'eshanu, ikaba kandi yaratsinzwe ku mpamvu zitandukanye. Ijurira ku mpamvu zo kuba Urukiko Rukuru rw’Ubucuruzi rwarirengagije ibimenyetso bitandukanye yarushyikirije bigaragaza ko yishyuzwa umwenda w’umurengera, rukavuga ko

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ntabyo yatanze; kuba Urukiko Rukuru rw’Ubucuruzi rwarirengagije amategeko na jurisprudence UBUZIMA POLYCLINIC Ltd yarushyikirije; kuba Urukiko Rukuru rw’Ubucuruzi rwarashingiye ku ngingo y’Itegeko itari yo bigatuma rugera ku mwanzuro utari wo; kuba Urukiko Rukuru rw’Ubucuruzi rwarategetse UBUZIMA POLYCLINIC Ltd kwishyura igihembo cy’umuhanga kingana na 4.500.000 Frw kandi kitarajuririwe ngo kiburanweho. Isaba Urukiko rw’Ubujurire gutegeka SGB FUND kwishyura indishyi mbonezamusaruro z’amafaranga y’umurengera yishyuwe bitari ngombwa, ndetse n’amafaranga y’ikurikiranarubanza n’igihembo cya Avoka. [8] RWANDA SGB FUND mbere yo kwiregura kuri izi ngingo z’ubujurire za UBUZIMA Polyclinic Limited yatanze inzitizi y’iburabubasha bw’Urukiko rw’Ubujurire, isaba ko ubujurire bwayo butakirwa, kubera ko yatsinzwe mu Nkiko zombi zabanje hashingiwe ku mpamvu zimwe. [9] Iburanisha ry’urubanza ryatangiye ku wa 02/04/2025, risubikwa kugira ngo ababuranyi bagerageze inzira yo kumvikana ku kibazo bafitanye, inaniranye bagaruka imbere y’Urukiko ku wa 08/09/2025 aho rwongeye gusubikwa ku mpamvu z’ababuranyi, rushyirwa ku wa 15/10/2025 aho rwaburanishijwe UBUZIMA POLYCLINIC Ltd ihagarariwe na Dr Ubarijoro Sowaf yunganiwe na Me Munyandamutsa Jean Pierre naho SGB FUND RWANDA ihagarariwe na Mr Bugabo Christian yunganiwe na Me Barahira Eric; hasuzumwa ibijyanye n’inzitizi y’iburabubasha bw’Urukiko rw’Ubujurire yatanzwe na SGB FUND RWANDA no ku mafaranga arebana n’ibigenda ku rubanza asabwa n’uwatanze inzitizi mu gihe urubanza rwaba rurangiye ihawe ishingiro. Urukiko rwashyize isomwa ry’urubanza ku wa 30/10/2025. II. IBIBAZO BIGIZE URU RUBANZA N’ISESENGURA RYABYO

1.Gusuzuma niba ubujurire bwatanzwe na UBUZIMA Polyclinic Ltd buri mu bubasha bw’Urukiko rw’Ubujurire

[10] Me Barahira Eric, uhagarariye SGB FUND RWANDA, ashingiye ku ngingo ya 52, igika cya 3 y’Itegeko Nº30/2018 ryo ku wa 02/06/2018 rigena ububasha bw’Inkiko1, yatanze inzitizi y’iburabubasha bw’Urukiko rw’Ubujurire, avuga ko UBUZIMA Polyclinic Limited yaratsinzwe mu Nkiko zombi zabanje hashingiwe ku mpamvu zimwe, ngo kuko Urukiko Rukuru rw’Ubucuruzi mu cyemezo cyarwo rwagize ruti: ʺRutegetse ko nta gihinduka ku rubanza rwajuririwe RCOM 01609/2022/TC rwaciwe ku wa 23/01/2024ʺ, ko ibi bishatse kuvuga ko impamvu zashingiweho atsindwa ku rwego rwa mbere ari na zo zatumye yongera gutsindwa ku rwego rw’ubujurire kuko icyemezo cyo ku rwego rubanza kitahindutse. Bityo ubujurire bwa kabiri bwatanzwe n’UBUZIMA Polyclinic Limited butagomba kwakirwa kuko yatsinzwe mu Nkiko zombi zabanje hashingiwe ku mpamvu zimwe.

1 Iyo ngingo ya 52 igika cya 3 iteganya ibi bikurikira: ʺIcyakora 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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[11] Me Barahira Eric atanga ibisobanuro birambuye mu mbonerahamwe igaragaza igereranya ry’impamvu zashingiwe n’Inkiko zombi zabanje mu kwemeza ko amasezerano y’iguriza yo ku wa 14/12/2017, yabaye hagati ya SGB FUND RWANDA n’UBUZIMA Polyclinic Limited agumana agaciro kayo, hasuzusumwa impamvu yerekeranye no kumenya niba amasezerano yo ku wa 14/12/2017, yabaye hagati y’UBUZIMA Polyclinic Limited n’andi yayabanjirije yose yarakozwe hashingiwe ku mibare itari yo, bityo akaba yateshwa agaciro n’iyerekeranye no kumenya niba UBUZIMA Polyclinic Limited yarishyuye amafaranga y’ikirenga ku nguzanyo yahawe na SGB FUND RWANDA ku buryo yayasubizwa / ibirebana n’ihame rya “In Duplum Rule”. Asobanura kandi ko uko gusa kw’impamvu zashingiweho n’inkiko zombi bishimangirwa no kuba zombi zzaranzuye ko kugeza ku wa 30/10/2023 umwenda UBUZIMA Polyclinic Limited yari ibereyemo SGB FUND RWANDA wanganaga n’amafaranga 373.836.938 Frw. [12] Me Munyandamutsa Jean Pierre wunganira Ubarijoro Sowaf uhagarariye UBUZIMA Polyclinic Ltd, yiregura kuri iyi nzitizi avuga ko nta shingiro ikwiye guhabwa, ngo kuko kuba Urukiko Rukuru rw’Ubucuruzi rwaravuze ko nta gihindutse ku mikirize y’urubanza RCOM 01609/2022/TC rwaciwe n’Urukiko rw’Ubucuruzi, bitavuze ko impamvu rwashingiyeho mu kugera kuri uwo mwanzuro w’uko amasezerano y’iguriza impande zombi zagiranye ku wa 14/12/2017 agumana agaciro kayo, bityo ko kugeza ku wa 30/10/2023 umwenda UBUZIMA Polyclinic Ltd yari ibereyemo SGB FUND RWANDA wanganaga n’amafaranga 373.836.938 Frw zihura neza neza n’izo Urukiko Rukuru rw’Ubucuruzi rwashingiyeho. Avuga kandi ko uretse n’ibyo, amategeko Inkiko zombi zashingiyeho atari amwe nk’uko bishimangirwa na Fiche yujujwe mu kujurira, igaragaza ko uru rubanza ruri mu bubasha bw’Urukiko rw’Ubujurire, bityo ko ubujurire bwatanzwe na UBUZIMA POLYCLINIC Limited bukwiye kwakirwa, kubera ko impamvu zashingiweho atari zimwe. [13] Ku birebana n’imbonerahamwe y’igereranya ry’impavu yavuzwe haruguru, Me Munyandamutsa Jean Pierre avuga ko UBUZIMA Polyclinic Ltd isanga mu bisobanuro byatanzwe ku ruhande rwa SGB FUND RWANDA nta na kimwe kigaragaza ko Inkiko zabanje zafashe icyemezo zishingiye ku mpamvu zimwe. Asobanura ko impamvu zashingiweho n’Inkiko zabanje mu gufata icyemezo zitandukanye aho nko mu rubanza RCOM 01609/2022/TC, Urukiko rw’Ubucuruzi rwasuzumye ibibazo bitatu (3), rugera ku mwanzuro rwafashe rushingira ku mpamvu no ku mategeko atandukanye nk’uko bigaragara kuri buri kiBazo cyasuzumwe. Ko ku kibazo kijyanye no “kumenya niba amasezerano yo ku wa 14/12/2017 yabaye hagati y’UBUZIMA Polyclinic Ltd n’andi yayabanjirije yose yarakozwe hashingiwe ku mibare itari yo bityo akaba yateshwa agaciro”, Urukiko rwagisuzumiye kuva mu gika cya 43 kugera ku cya 58 by’urubanza, aho rwasobanuye impamvu ayo masezerano adaseshwe rushingiye ku ngingo ya 100 y’Itegeko nº 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, ko n’ubwo nta nenge igaragara mu masezerano yose UBUZIMA Polyclinic Ltd yagiranye na SGB FUND RWANDA, n’iyo iza kuba irimo ntaho UBUZIMA Polyclinic Ltd yari guhera isaba ko ayo masezerano ateshwa agaciro kuko yayubahirije. [14] Akomeza avuga ko ku kibazo kijyanye no “ kumenya niba UBUZIMA Polyclinic Limited yarishyuye amafaranga y’ikirenga ku nguzanyo yahawe na SGB FUND RWANDA ku buryo yayasubizwa”, Urukiko rw’Ubucuruzi rwagisuzumye kuva mu gika cya 71 kugeza ku cya 82 by’urubanza RCOM 01609/2022/TC, maze mu kugifataho umwanzuro ruvuga ko ihame rya ʺin

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duplum ruleʺ rigomba kubahirizwa ku masezerano ya nyuma y’inguzanyo ingana na 442.027.154 Frw. [15] Avuga kandi ko ku kibazo kijyanye no kumenya ishingiro ry’inyungu mbonezamusaruro zisabwa muri uru rubanza, mu isesengura Urukiko rwakoze kuva mu gika cya 86 kugeza mu gika cya 88 rwasanze nta mafaranga y’umurengera UBUZIMA POLYCLINIC Ltd yishyuye, bityo ko nta n’ayo igomba kwishyurwa na SGB FUND, rushingiye ku ngingo ya 144 y’Itegeko Nº 45/2011 ryo ku wa 25/11/2011 rigenga amasezerano, iteganya ko iyo kwica amasezerano birebana no kutishyura amafaranga cyangwa kudakora igisabwa gishobora kubarwa mu mafaranga azwi cyangwa ashobora kumenyekana, inyungu zibarwa uhereye igihe igisabwa cyagombaga gukorwa hakuwemo ibyo uruhande rwishe amasezerano rufiteho uburenganzira. [16] Me Munyandamutsa Jean Pierre avuga ko mu rubanza RCOMA 00106/2024/HCC Urukiko Rukuru rw’Ubucuruzi rutasuzumye ingingo ya 100 y’Itegeko Nº 22/2018 ryo kuwa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi, kandi ko icyemezo Urukiko rwafashe ruyishingiyeho kiri mu ngingo z’ubujurire, ko ahubwo rwemeje ko UBUZIMA Polyclinic Limited igomba gutsindwa hashingiwe ku zindi ngingo nshya, harimo iya 9 (2) y’iryo Tegeko, iyi ngingo ngo ikaba ifite umwihariko w’uko ibiyivugwamo ntaho bihuriye n’umwanzuro cyangwa icyemezo, ndetse n’iya 3 y’Itegeko Nº 15/2004 ryo ku wa 12/06/2004 ryerekeye ibimenyetso mu manza n’itangwa ryabyo nk’uko bigaragara mu gika cya 16 cy’urwo rubanza. [17] Avuga ko irindi tandukaniro ry’impamvu riri mu kuba mu rubanza RCOM 01609/2022/TC Urukiko rw’Ubucuruzi rwaremeje ko UBUZIMA Polyclinic Limited yatanze ibimenyetso bigizwe na invoice/tax statement, aho rwabivuzeho gusa ariko ntirubihe agaciro mu cyemezo cyarwo, naho Urukiko Rukuru rw’Ubucuruzi rwo rukemeza ko nta bimenyetso yatanze, bityo ko UBUZIMA Polyclinic Limited itsinzwe hashingiwe ku ngingo ya 9 (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, no kuba Urukiko rw’Ubucuruzi rwasuzumye ibibazo bitatu (3) byagaragajwe haruguru, ariko Urukiko Rukuru rw’Ubucuruzi rwo rugasuzumamo kimwe gusa, rukaba rutarasuzumye ibirebana n’ihame rya ʺin duplum ruleʺ n’andi mategeko n’amabwiriza arengera umuguzi wa serivisi y’imari n’imirongo yatanzwe mu byemezo by’inkiko ku bijyanye n’ibyo Ubuzima Polyclinic Ltd yaregeraga, ibi byose ngo bikagaragaza ko impamvu zashingiweho atari zimwe. [18] Me Munyandamutsa Jean Pierre avuga ko no kuba Urukiko Rukuru rw’Ubucuruzi rutarigeze rusuzuma ibimenyetso byose UBUZIMA POLYCLINIC Ltd yarushyikirije, ariko rukemeza ko nta kimenyetso yashoboye kugaragaza cyemeza ibyo iregera, kandi muri dossier byarimo byinshi, aho kugira ngo wenda ruvuge ko nta shingiro bifite, ngo bivuze ko nta mpamvu yashingiweho mu guca urubanza mu Rukiko rw’Ubucuruzi yagarutsweho mu Rukiko Rukuru rw’Ubucuruzi, kandi ko ikibazo cy’uko amasezerano ya nyuma yakozwe mu buryo bunyuranyije n’ingingo ya 112 y’Itegeko Nº 47/2017 kitigeze gisuzumwa n’Inkiko zombi zabanje kandi ari kimwe mu byo UBUZIMA Polyclinic Ltd yaregeye, bityo ko ngo impamvu inkiko zombi zashingiyeho atari zimwe. UKO URUKIKO RUBIBONA

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[19] Ababuranyi bemeranwa ko Ubuzima Polyclinic Ltd yajuriye yatsinzwe mu nkiko zombi zabanje, ikibazo bafitanye kikaba gishingiye gusa ku kumenya niba impamvu z’uko gutsindwa atari zimwe. [20] Ikibazo cyerekeranye no gutsindwa mu nkiko zombi zibanza hashingiwe ku mpamvu zimwe cyafashweho umurongo mu manza zinyuranye zaciwe n’Urukiko rw’Ikirenga2 ndetse n’uru Rukiko rw’Ubujurire ruzishingiraho, aho izo Nkiko Nkuru zagaragaje ko mu gusuzuma niba umuburanyi yaratsinzwe mu nkiko zombi zabanje hashingiwe 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 zikagarukwaho mu bujurire inkiko zombi zarazisubijeho mu buryo bumwe. [21] Dosiye y’uru rubanza igaragaza ko ikibazo cyasuzumwe mu rubanza RCOM 01609/2022/TC rwaciwe ku wa 23/01/2024 mu bika byarwo bya 43-58 ari icyerekeranye no kumenya niba amasezerano yo ku wa 14/12/2017, yabaye hagati y’UBUZIMA Polyclinic Ltd n’andi yayabanjirije yose yarakozwe hashingiwe ku mibare itari yo bityo akaba yateshwa agaciro. Hashingiwe ku ngingo ya 64 y’Itegeko N° 45/2011 ryo ku wa 25/11/2011 rigenga amasezerano3 n’ingingo ya 76 y′Itegeko N 15/2004 ryo ku wa 12/06/2004 ryerekeye ibimenyetso mu manza n′itangwa ryabyo42, Urukiko rubona ko dosiye y’uru rubanza igaragaza amasezerano y’iguriza yo ku wa 27/06/2012, GROFIN AFRICA FUND yagiranye n’UBUZIMA Polyclinic Limited, aho UBUZIMA Polyclinic Limited yahawe inguzanyo ingana na 75.000.000 Frw yagombaga gutangirwa inyungu zingana na 25%, kandi ikishyurwa mu gihe cy’amezi 60, hishyurwa 2.758.027 Frw buri kwezi; ko ku wa 14/08/2013, habayeho amasezerano y’inyongera, UBUZIMA Polyclinic Limited ihabwa inguzanyo ingana na 339.887.698 Frw yagombaga gutangirwa inyungu ingana na 21,25% ku mwaka, kandi ikishyurwa mu gihe cy’amezi 72; ko nanone ku wa 25/04/2014, habayeho amasezerano, aho inguzanyo ya mbere (yo mu masezerano yo ku wa 27/06/2012), yari isigaye ingana na 80.516.541 Frw yahujwe n’umwenda wari usigaye ku nguzanyo ya kabiri ungana na 212.778.339 Frw, maze inguzanyo nshya iba 293.294.880 Frw, yagombaga kwishyuranwa n’inyungu zibariwe kuri 21,25%; ko mu masezerano yose amaze kuvugwa haruguru, hateganywaga inyungu z’ubukererwe zibariwe kuri 2% ku mwaka, ziyongera ku nyungu zisanzwe, hari hateganyijwe kandi amafaranga (Fees and expenses) agomba gucibwa UBUZIMA Polyclinic Limited kubera services zinyuranye yahawe na GROFIN AFRICA FUND; ko ku wa 27/01/2015, habayeho amasezerano y’inyongera (Addendum to Facility Agreement), inguzanyo ya mbere yo mu masezerano yo ku wa 27/06/2012 n’iyo mu masezerano ya mbere y’inyongera (yo ku wa 14/08/2013), zihurizwa hamwe, umwenda mushya uba 420.877.052 Frw. Ko iyi nguzanyo yagombaga kwishyurwa mu gihe cy’amezi 50, ku nyungu za 22% ku mwaka, kandi UBUZIMA Polyclinic Limited ihabwa igihe cy’agahenge cyo kwishyura (moratorium period) haba ku mwenda remezo cyangwa ku nyungu, kingana n’amezi atandatu, ndetse ko ku wa 19/05/2017, impande zombi zongeye gukora amasezerano y’inyongera (Addendum to Facility Agreement)

3 Iyo ngingo ya 64 iteganya ko: « 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 ».

4 Iyo ngingo ya 76 yo igateganya ko: “Ubuhamya bw’abahanga ari ubugamije guha urukiko ibisobanuro bishingiye ku bumenyi kimwe n’umwanzuro urenze ubumenyi busanzwe bw’umucamanza mu kazi ke bitewe n’uko ibiburanwa bishingiye ku buhanga bwihariye”.

## Page 8

umwenda wose wari utarishyurwa ugirwa umwenda remezo ungana na 454.547.412 Frw, ugabanyijemo ibyiciro, uwo mwenda kandi ukaba waragombaga kwishyurwa ku nyungu za 21% ku mwaka. [22] Urukiko rw’Ubucuruzi rwabonye kandi ko ku wa 14/12/2017, SGB FUND RWANDA Limited yeguriwe umwenda UBUZIMA Polyclinic Limited yari ibereyemo GROFIN AFRICA FUND usigaye ugeze kuri 442.027.154 Frw, hakorwa amasezerano mashya asimbura aya mbere yose, aho iyo nguzanyo imaze kuvugwa yagombaga kwishyurwa ku nyungu za 19,25% ku mwaka, kandi ikishyurwa mu gihe cy’amezi 60. Rwasanze kandi ku wa 14/12/2020, harabayeho icyiswe “arrangement”, UBUZIMA Polyclinic Limited igaragarizwa ko kugeza ku wa 30/11/2020, umwenda ibereyemo SGB FUND RWANDA ungana na 507.126.152 Frw, hakorwa andi masezerano aho UBUZIMA Polyclinic Limited yanahawe igihe cy’agahenge cyo kwishyura umwenda remezo kingana n’amezi 12, abarwa kuva mu kwezi kwa 04/2020, kugeza mu kwezi kwa 03/2021. [23] Urukiko rw’Ubucuruzi rushingiye ku byagaragajwe muri raporo y’abahanga, rwasanze ibivugwa n’UBUZIMA Polyclinic Limited ko amasezerano yose yagiranye na SGB FUND RWANDA yagiye ashingira ku mubare itari ukuri, nta shingiro bifite. Rusanga nk’uko bigaragara mu masezerano yose impande zombi zagiranye, haragendaga hagaragazwa ingano y’inguzanyo, icyo igamije, uburyo izishyurwa, inyungu zisanzwe zizacibwa ugurijwe, n’inyungu z’ubukererwe mu gihe habayeho ubukererwe, ndetse n’andi mafaranga yose UBUZIMA Polyclinic Limited yagombaga gucibwa kuri izo nguzanyo. [24] Ku byerekeranye n’ikibazo cy’inyungu zagiye zongerwa ku mwenda remezo na zo zikabyara izindi nyungu, Urukkiko rw’Ubucuruzi rushingiye ku ngingo ya 37 y’Amabwiriza rusange n° 55/2022 yo ku wa 27/10/2022 yerekeye kurengera umuguzi wa serivisi y’imari, mu gika cy’urubanza cya kane, icya gatanu n’icya gatandatu53, rwasanze UBUZIMA Polyclinic Limited idahakana ko yasabaga ko habaho amavugurura y’amasezerano, rusanga kandi ayo mavugurura yarakorwaga mu gihe habaga habayeho amasezerano y’inyongera, bityo kuko UBUZIMA Polyclinic Limited yabaga ifite ibirarane by’umwenda bigizwe n’umwenda remezo, inyungu zisanzwe n’inyungu z’ubukererwe, byose bikabumbirwa hamwe bikabyara umwenda umwe, ukaba ari wo ushyirwa mu masezerano y’inyongera. Urukiko rwasobanuye ko ibyo ntaho binyuranyije n’amategeko kuko ntakigaragaza ko ku mavugururwa yose yagiye akorwa inyungu zabaga ziruta umwenda remezo ku buryo SGB FUND RWANDA yagiye yirengagiza ihame rya “In Duplum Rule”.

3 5 Iyo ngingo ya 37 ikaba iteganya ko: “Ivugururwa ry’amasezerano y’inguzanyo rikorwa iyo bisabwe n’umuguzi wa serivisi y’imari kandi risaba ko amasezerano ya mbere y’inguzanyo ahinduka cyangwa ko habaho amasezerano y’inyongera asinywa n’impande zombi. Iyo ivugurura ry’amasezerano y’inguzanyo risaba kongera ku mwenda fatizo inyungu zitishyuwe n’ibihano, umuguzi wa serivisi y’imari agomba kubanza kubyemera hakoreshejwe inyandiko kandi akemera n’ingaruka zabyo ku masezerano yose y’inguzanyo. Icyo gihe, utanga serivisi y’imari agomba kugaragaza ko kongera ku mwenda fatizo inyungu zitishyuwe n’ibihano mu masezerano avuguruwe bidakozwe nk’uburyo bwo kwirengagiza ingingo zirebana n’itegeko rya “In duplum rule” cyangwa nk’uburyo bwo kuriganya umuguzi wa serivisi y’imari. Mu gihe cyo kuvugurura amasezerano y’inguzanyo, utanga serivisi y’imari ntiyemerewe kongera ku mwenda fatizo inyungu zitaragera igihe cyo kwishyurwa n’andi mafaranga adasabwa”.

## Page 9

[25] Urukiko rw’Ubucuruzi rushingiye kandi ku ngingo ya 100 y’Itegeko N 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi64, rwabonye ko n’ubwo nta nenge igaragara mu masezerano yose UBUZIMA Polyclinic Limited yagiranye na SGB FUND RWANDA, n’iyo iza kuba irimo ntaho UBUZIMA Polyclinic Limited yari guhera isaba ko ayo masezerano ateshwa agaciro kuko mu by’ukuri n’ubwo isaba gutesha agaciro amasezerano yo ku wa 14/12/2017, itagaragaza inenge iri muri ayo masezerano uretse gusa kuvuga ko ayo masezerano yakozwe hashingiwe ku yandi yayabanjirije yagiye akorwa ashingiye ku mibare itari ukuri. Aha niho Urukiko rwashingiye ruvuga ko rusanga amasezerano urega yavuze ko arimo inenge yararangije kubahirizwa kuko ku bwumvikane bw’impande zombi ayo masezerano yari yarasimbujwe ayandi. Mu kwanzura urwo Rukiko rusanga amasezerano yo ku wa 14/12/2017, yabaye hagati ya SGB FUND RWANDA n’UBUZIMA Polyclinic Ltd agomba kugumana agaciro kayo. Ku ngingo nyamukuru yaburanwe UBUZIMA Polyclinic Ltd iba itsinzwe gutyo. [26] Dosiye igaragaza ko izo ngingo z’impaka zimaze kuvugwa zongeye gusuzumwa n’Urukiko Rukuru rw’Ubucuruzi mu rubanza RCOMA 00106/2024/HCC rwaciwe ku wa 13/09/2024 ku bujurire bwa mbere, mu bika 13-17 n’igika cya 22 byarwo, aho rwazisuzumye mu ngingo z’ubujurire zerekeranye no kuba urukiko rwarirengagije ibitari ukuri muri raporo y’abahanga yo ku wa 17/11/2023 rukanabishingiraho mu gufata icyemezo, rukaba rwarirengagije n’ibiteganywa n’amategeko mu kubara inyungu; rukemeza ko iyo amasezerano yatangiye gushyirwa mu bikorwa, ingaruka zayo zitakosorwa n’ubwo byagaragazwa ko hari uruhande rubangamiwe; urwo Rukiko rubona ko ikinyuranyo kingana na 3.972.956 Frw, cyagaragaye hagati y’umwenda wose uko uboneka mu masezerano y’inguzanyo uko yagiye avugururwa (loan agreement), n’umwenda wose uko wabazwe n’abahanga (recomputed), gifite inkomoko mu buryo umwenda wabazwemo aho abahanga bakoresheje uburyo (computer system) busanzwe bwo kubara (excel) kandi bushingiye ku amasezerano y’inguzanyo y’ibanze n’ayinyongera ababuranyi bagiye bagirana, ku ruhande rwa SGB FUND RWANDA yo ikaba yarabaraga ikoresheje uburyo bwayo bwiswe Credit Ease. [27] URukiko Rukuru rw’Ubucuruzi rwabonye kandi ko muri raporo abahanga bakoze (Tableau 5) babanje kwerekana inguzanyo zose n’inyungu zose zabariweho UBUZIMA Polyclinic Ltd yahawe mu bihe bitandukanye, basobanuye ko hari aho atabashaga kwishyura umwenda wose, uwo mwenda remezo n’inyungu zawo byabaga bitarishyurwa bakabihuza ku bwumvikane agahabwa ikindi gihe cyo kwishyura, ubundi hakaba n’ubwo yongerewe inguzanyo ndetse aza no kuzaterwa n’inkunga, hanyuma bongera kugaragaza uko uwo mwenda yagiye awishyura ndetse n’inkunga yahawe, iyo mibare yose ikaba ari yo yerekanye ko kugeza ku wa 30/10/2023 umwenda wose wari utarishyurwa wari ugeze kuri 373.836.938 Frw harimo umwenda remezo ungana na 308.504.919 Frw n’inyungu zingana na 65.332.019 Frw. [28] Urukiko Rukuru rw’Ubucuruzi rwasanze kandi imibare yose yagaragajwe muri tableau ya 5 ivuzwe haruguru, nta n’umwe uburanira UBUZIMA Polyclinic Ltd yabashije kunyomoza agaragaza imibare iyivuguruza, nta n’ibisobanuro yatanze byabasha kugaragaza mu buryo budashidikanwaho ko raporo y’abahanga idashingiye ku mibare y’ukuri nk’uko ashaka kubyumvikanisha, bityo rwemeza ko UBUZIMA Polyclinic Ltd itsindwa hashingiwe ku ngingo

6 Iyo ngingo ya 100 ikaba iteganya ko: Ntawe ushobora gusaba gutesha agaciro amasezerano kubera inenge afite kandi yarayirenzeho akayubahiriza”.

## Page 10

ya 9 igika cya 2 y’Itegeko N 22/2018 ryo ku wa 29/04/2018 ryerekeye imiburanishirize y’imanza z’imbonezamubano, iz’ubucuruzi, iz’umurimo n’iz’ubutegetsi5 n’ingingo ya 3 y’Itegeko N 15/2004 ryo ku wa 12/06/2004 ryerekeye ibimenyetso mu manza n’itangwa ryabyo8. [29] Ku gice cyerekeranye no kuba Urukiko rw’Ubucuruzi rwarirengagije ibiteganywa n’amategeko mu kubara inyungu, Urukiko Rukuru rw’Ubucuruzi rwasanze nta gaciro rwaha ibyavuzwe n’uburanira UBUZIMA Polyclinic Ltd ko hirengagijwe ibiteganywa n’ingingo ya 37 y’Amabwiriza rusange N° 55/2022 yo ku wa 27/10/2022 yerekeye kurengera umuguzi wa serivisi y’imari96, rusobanura ko iteka iyo UBUZIMA Polyclinic Ltd yananirwaga kwishyura ku gihe cyangwa yifuje indi nguzanyo itararangiza kwishyura iyo yahawe mbere, impande zombi zagiranaga amasezerano y’inyongera ahuza inguzanyo, zigahabwa izindi conditions harimo kongererwa igihe cyo kwishyura, kumvikana ku giciro inyungu zizabarirwaho, bityo ko uretse amagambo gusa, uburanira UBUZIMA Polyclinic Ltd aterekanye mu buryo budashidikanwaho imibare isobanura neza ingano y’inyungu yaciwe hatubahirijwe ingingo y’amabwiriza avuzwe haruguru n’uko yabariwe inyungu ku nyungu kandi umwenda remezo utari waheza igihe cyo kwishyurwa. [30] Urukiko rw’Ubujurire rusesenguye imiburanire ya buri ruhande, kuri iyi ngingo nyamukuru yerekeranye n’imibarire y’inguzanyo yagiye ivugururirwa amasezerano mu bihe binyuranye, ndetse n’inyungu Kuri iyo nguzanyo, rubona ko ibyashingiweho n’inkiko zombi mu guca urubanza ku byabaye mu masezerano anyuranye ababuranyi bagiranye n’ibiteganywa n’amategeko, cyane cyane itegeko ryerekeye amasezerano, iry’ibimenyetso mu manza ndetse n’iryo kurengera umuguzi wa serivisi, rubihuje n’ibiteganywa n’ingingo ya 52 igika cya 3 y’Itegeko N° 30/2018 ryo ku wa 02/06/2018 rigena Ububasha bw’Inkiko iteganya ko: “Icyakora kandi ubujurire bwa kabiri ntibushobora kwakirwa ku muburanyi watsinzwe mu nkiko zombi hashingiwe ku mpamvu zimwe”, ruyihuje n’umurongo wafashwe n’Inkiko Nkuru mu manza zagaragajwe hejuru, rurasanga inkiko zombi zarasesenguye mu buryo bumwe (raisonnement juridique) ingingo imaze kugaragazwa mu bika bibanziria iki, ariko UBUZIMA Polyclinic Ltd itanga ubujurire bwa kabiri mu buryo bunyuranyije n’amategeko, uru Rukiko rukaba rugomba kwemeza ko ubwo bujurire bwatanzwe butari mu bubasha bwarwo, inzitizi y’iburabubasha yatanzwe na SGB FUND RWANDA ikaba ifite ishingiro.

2.Gusuzuma ishingiro ry’amafaranga y’ikurikiranarubanza n’ibihembo bya Avoka asabwa na SGB FUND RWANDA muri uru rubanza

[31] Me Barahira Eric uhagarariye SGB FUND RWANDA asaba Urukiko rw’Ubujurire gutegeka UBUZIMA Polyclinic Limited kwishyura SGB FUND RWANDA 500.000 Frw y’ikurikiranarubanza n’ay’igihembo cya Avoka angana na 2.000.000 Frw.

7 Iyo ngingo ya 9 ikaba iteganya ko: “Uvuga ko atagitegetswe gukora icyo yategekwaga gukora cyagaragajwe n’ibimenyetso agomba kugaragaza impamvu zakimukuyeho. Iyo abiburiye ibimenyetso, uwo baburana aramutsinda”.

6 Iyo ngingo 37 ikaba iteganya ko: “Inyungu zitishyuwe zitagomba kubarirwaho izindi nyungu (compounded interets) mu gihe umwenda remezo zishinguyeho utararenze igihe cyo kwishyurwa”.

## Page 11

[32] Me Munyandamutsa Jean Pierre wunganira Ubarijoro Sowaf uhagarariye UBUZIMA Polyclinic Limited asaba kudaha ishingiro ibisabwa na SGB FUND RWANDA. UKO URUKIKO RUBIBONA [33] 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: ʺIkirego 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”.

[34] Hakurikijwe ibiteganywa n’iyo ngingo y’Itegeko imaze kuvugwa hejuru, Urukiko rw’Ubujurire rurasanga amafaranga y’igihembo cya Avoka n’ay’ikurikiranarubanza SGB FUND RWANDA isaba afite ishingiro, kuko byumvikana ko yashatse Avoka wo kuyiburanira imbere y’Urukiko agakurikirana n’urubanza, rukaba rugomba kuyayigenera mu bushishozi bwarwo; bityo ikaba igomba kugenerwa angana n’ibihumbi magana arindwi (700.000 Frw) akubiyemo ay’igihembo cya Avoka kingana n’ibihumbi magana atanu (500.000 Frw) n’ikurikiranarubanza angana n’ibihumbi magana abiri (200.000 Frw) kuri uru rwego. III. ICYEMEZO CY’URUKIKO [35] Rwemeje ko inzitizi yatanzwe na SGB FUND RWANDA ifite ishingiro. [36] Rwemeje ko ubujurire bwa kabiri bwatanzwe na UBUZIMA Polyclinic Ltd butakiriwe, kubera ko butari mu bubasha bw’Urukiko rw’Ubujurire. [37] Rutegetse UBUZIMA Polyclinic Ltd kwishyura SGB FUND RWANDA amafaranga ibihumbi magana arindwi (700.000 Frw) akubiyemo ay’igihembo cya Avoka kingana n’ibihumbi magana atanu (500.000 Frw) n’ay’ikurikiranarubanza angana n’ibihumbi magana abiri (200.000 Frw) kuri uru rwego. [38] Ruvuze ko amafaranga y’ingwate y’amagarama y’uru rubanza UBUZIMA Polyclinic Ltd yatanze ijurira, ahwanye n’ibyarukozwemo.