LAW N°07/2009 OF 27/04/2009 RELATING TO COMPANIES — Part 2 | 07/2009 OF 27/04/2009 — Rwanda law | Esheria

LAW N°07/2009 OF 27/04/2009 RELATING TO COMPANIES

Part 2 of 2 · provisions 201–390

This article says the law covers companies, their registration, and related matters.

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Jurisdiction
Rwanda
Instrument
Act or statute
Citation
07/2009 OF 27/04/2009
Status
Not in force
Version
Undated source snapshot
Language
mul
Updated
Official source
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Registrar General filing abbreviations accounting period accounting records accounting transactions accounts administration of companies advertising disclosure agency agency deed agency registration agent appointment amalgamation annual accounts annual general meeting annual meeting annual notice annual report annual reporting annual reports application forms application processing articles of association asset disposal +478 more

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About this statute

This article says the law covers companies, their registration, and related matters. This article defines key terms used in the Law on commercial companies. One or more persons may form a company by combining assets or services for a commercial activity and completing the prescribed form. A company must be registered at the Registrar General’s office. Every company must be incorporated as either a private company or a public company.

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Provisions of LAW N°07/2009 OF 27/04/2009 RELATING TO COMPANIES

Showing 190 of 390

  1. 201

    Ibitemewe ku

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    AI-assisted research summary: A company director with material non-public information may buy or sell the company’s shares or debentures only at fair value, with a nominee exception.

    Ingingo ya 201: Ibitemewe ku ry’imigabane ku bagize bw’isosiyete icuruzwa inama y’ubutegetsi Article 201: Restrictions for the members of the Board of Directors with regard to disposing of the shares Article 201: Restrictions sur la négociabilité des actions par les administrateurs Ingingo ya 201: ry’imigabane ku bagize Inama y’Ubutegetsi bw’isosiyete Ibitemewe ku Article 201 : Restrictions for the members of the Board of Directors with regard to disposing of the shares Article 201: Restrictions sur la négociabilité des actions par les administrateurs cyangwa y‟ubutegetsi Inama y‟Ubutegetsi Iyo umwe mu bagize y‟isosiyete, ashingiye ku bubasha afite nk‟uri mu nama nk‟umukozi w‟isosiyete cyangwa isosiyete ishamikiye kuri yo, afite amakuru y‟ingirakamaro mu kugena agaciro nguzanyo k‟imigabane yatanzwe isosiyete iyishamikiyeho, kandi ubusanzwe atari kuyabona, cyangwa ashobora gucuruza imigabane nguzanyo gusa iyo: cyangwa n‟isosiyete imigabane cyangwa iyo migabane Where a director of a company in his/her capacity as a director or an employee of the company or a subsidiary company, has information which is material to an assessment of the value of shares or debentures issued by the company or a subsidiary company, being that would not information otherwise be available to him or her, the director may acquire or dispose of those shares or debentures only where : Lorsqu‟un administrateur de société, en sa qualité d‟administrateur ou d‟employé de la société ou d‟une société affiliée, détient des informations qui sont essentielles à l‟estimation de la valeur des actions ou d‟autres obligations émises par la société ou une société affiliée, considérant que ces informations ne lui seraient pas normalement accessibles, celui-ci peut acquérir ces actions ou obligations uniquement lorsque : 1° mu gihe habaye igura, ikiguzi cyatanzwe kitari munsi y‟agaciro nyakuri k‟imigabane cyangwa imigabane nguzanyo; cyangwa 2° mu gihe habaye igurisha, ikiguzi cyakiriwe kitari hejuru y‟agaciro nyakuri k‟imigabane cyangwa ingwate. 1° in the case of an acquisition, the consideration given for the acquisition is not less than the fair value of the shares or debentures; or 2° in the case of a disposition, the consideration received for the disposition is not more than the fair value of the shares or securities. 1° dans le cas d‟une acquisition, l‟estimation juste faite n‟est pas en dessous d‟une contrepartie des actions ou des garanties; ou 2° dans le cas de cession, la contrepartie reçue n‟est pas supérieure à la juste contrepartie des actions ou des garanties. Agaciro nyakuri k‟imigabane cyangwa k‟imigabane nguzanyo kagenwa hakurikijwe amakuru yose afitwe n‟umwe mu bagize Inama y‟Ubutegetsi y‟isosiyete cyangwa yashyizwe ku mugaragaro kugira ngo amenywe n‟abantu benshi muri icyo gihe. The fair value of shares or debentures is to be determined on the basis of all information known to the director or publicly available at that time. La juste contrepartie des actions ou des obligations est déterminée sur la base de toutes les informations détenues par l‟administrateur ou qui ont été rendues publiques à cette période. Ibiteganijwe mu gace ka mbere k‟iyi ngingo ntibikurikizwa igurishwa rikozwe n‟umwe mu bagize Inama y‟Ubutegetsi isosiyete nk‟intumwa y‟iyo sosiyete cyangwa igura cyangwa iyo The provisions of Sub-paragraph of this article one shall not apply to a share or security that is acquired or disposed of by a director only as a nominee for the company or a related company. 157 Les dispositions du point 1° du présent article ne doit pas s‟appliquer à une action ou à une un ou obligation administrateur agissant en tant qu‟administrateur transmise acquise par OG N°17bis of 27/04/2009 iyishamikiyeho. désigné pour la société ou pour une société affiliée.
  2. 202

    Kwishyura ahwanye n’agaciro

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    AI-assisted research summary: If a director acquires shares or debentures, the director must pay the seller the amount by which the fair value exceeds what the director paid.

    Ingingo ya 202: Kwishyura ahwanye n’agaciro nyakuri k’imigabane imigabane nguzanyo cyangwa Article 202: Being liable for the amount that is equivalent to the fair value of shares or debentures Article 202: Paiement d’un montant équivalent à la juste valeur des actions ou des obligations 21 OG N°17bis of 27/04/2009 Ingingo ya 202: Kwishyura ahwanye n’agaciro nyakuri k’imigabane imigabane nguzanyo cyangwa Article 202 : Being liable for the amount that is equivalent to the fair value of shares or debentures Article 202: Paiement d’un montant équivalent à la juste valeur des actions ou des obligations Iyo umwe mu bagize Inama y‟Ubutegetsi aguze imigabane cyangwa imigabane nguzanyo agomba kwishyura umuntu wayimuhaye hashingiwe ku mafaranga ahwanye n‟agaciro nyakuri k‟iyo migabane karenga amafaranga yishyuwe na we. n‟imigabane nguzanyo Where a director acquires shares or debentures, the director shall be liable to the person from whom the shares or debentures were acquired for the amount by which the fair value of the shares or debentures exceeds the amount paid by the director. Lorsqu‟un administrateur acquiert des actions ou des obligations, la personne de qui il les a obtenues pour le montant desquelles la juste valeur des actions et des obligations excède le montant payé par lui. il reste redevable envers
  3. 203

    Kugurisha imigabane cyangwa

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    AI-assisted research summary: If a director disposes of shares or debentures below fair value, the director is liable to the buyer for the amount above fair value.

    Ingingo ya 203: Kugurisha imigabane cyangwa imigabane nguzanyo ku gaciro kari munsi y’agaciro nyakuri Article 203: Disposing of shares or securities for the amount by which the consideration is lower than the fair vaue Article 203: Vente des actions ou des obligations à une valeur inférieure à une vraie valeur Ingingo agurishiriza imigabane ku isoko ry’imigabane Ibitareba amasosiyete 204: ya Ingingo ya 203: Kugurisha imigabane cyangwa imigabane nguzanyo ku gaciro kari munsi y’agaciro nyakuri Article 203: Disposing of shares or debentures for the amount by which the consideration is lower than the fair value Article 203: Vente des actions ou des obligations à une valeur inférieure à une juste valeur agurishije Inama y‟Ubutegetsi Iyo umwe mu bagize bw‟isosiyete cyangwa imigabane imigabane nguzanyo ku gaciro kari munsi y‟agaciro nyakuri, asigaramo umwenda w‟umuntu wayiguze ungana n‟amafaranga arenga ku gaciro nyakuri k‟iyo migabane cyangwa imigabane nguzanyo. Where a director disposes of shares or debentures for the amount by which the consideration is lower than the fair value, that director shall be liable to the person to whom the shares or debentures were disposed of the consideration received by the director exceeds the fair value of the shares or debentures. the amount by which for Lorsqu‟un administrateur cède des actions ou obligations à une valeur inférieure à une vraie valeur, il reste redevable envers la personne de qui il les a obtenues pour le montant desquelles l‟évaluation reçue par lui excède la juste valeur des actions et des obligations. Ingingo agurishiriza imigabane ku isoko ry’imigabane Ibitareba amasosiyete 204: ya Ibivugwa muri iri tegeko bijyanye n‟ibitemewe ku icuruzwa Inama y‟Ubutegetsi bw‟isosiyete, ntibireba amasosiyete agurishiriza imigabane ku isoko ry‟imigabane. ry‟imigabane bagize ku
  4. 204

    Exception for those companies

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    AI-assisted research summary: The law’s restrictions on directors disposing of shares do not apply to companies dealing with shares on the capital market.

    Article 204: Exception for those companies dealing with securities. Article 204: Ce qui ne s’applique pas aux sociétés côtées en bourse Article 204: Exception for those companies dealing with shares on capital market Article 204: Ce qui ne s’applique pas aux actions côtées en bourse The provisions of this Law as far as restrictions for the members of the Board of Directors with regard to disposing of the shares are concerned shall not apply in relation to companies dealing with shares on capital market. Les dispositions de la présente loi relatives aux restrictions sur la vente des actions pour les administrateurs d‟une société ne s‟appliquent pas aux actions cotées en bourse. 158 OG N°17bis of 27/04/2009
  5. 205

    Imikorere y’Inama y’Ubutegetsi

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    AI-assisted research summary: For Board of Directors matters not covered by this Law, the Registrar General’s instructions apply.

    Ingingo ya 205: Imikorere y’Inama y’Ubutegetsi Article 205: Proceedings of the Board of Director Article 205: Fonctionnement du Conseil d’Administration Ingingo ya 205: Imikorere y’Inama y’Ubutegetsi Article 205: Proceedings of the Board of Directors Article 205: Fonctionnement du Conseil d’administration Imikorere y‟inama y‟ubutegetsi ku bidateganijwe muri iri tegeko igengwa n‟amabwiriza ashyirwaho n‟Umwanditsi Mukuru. The proceedings of the Board of Directors which are not provided for in this Law shall be governed by instructions of the Registrar General. Le fonctionnement du Conseil d‟Administrations pour les matières non prévues par la présente loi est régi par les instructions émises par le Registraire Générale.
  6. 206

    Ibihembo n’ibindi bigenerwa

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    AI-assisted research summary: The company must approve directors’ remuneration and benefits by ordinary resolution, and the board may set service contract terms for managing or executive directors.

    Ingingo ya 206: Ibihembo n’ibindi bigenerwa abagize inama y’ubutegetsi Article 206: remuneration and other benefits for members of the Board of Directors Article 206: Rémunération et autres avantages accordés aux Administrateurs Ingingo ya 206: Ibihembo n’ibindi bigenerwa abagize Inama y’Ubutegetsi Article 206 : Remuneration and other benefits for members of the Board of Directors Article 206: Rémunération et autres avantages accordés aux Administrateurs Isosiyete igomba mu mwanzuro usanzwe, kwemeza abagize Inama ibihembo n‟ibindi bigenerwa y‟Ubutegetsi bw‟isosiyete, imperekeza zo gutakaza kuba umwe mu bagize Inama y‟Ubutegetsi hamwe n‟ibishobora guhabwa uwahoze ari umwe mu bagize Inama y‟Ubutegetsi. The company shall by ordinary resolution approve the remuneration of the directors and any benefit payable any compensation to a director for loss of employment or to a former director. including directors, the to Inama y‟Ubutegetsi ishobora kugena ibihembo bijyanye n‟amasezerano y‟umurimo y‟umuyobozi mukuru cyangwa undi muyobozi nshingwabikorwa. The Board of Dirctors may determine the terms of any service contract with a managing director or other executive director. Inama y‟Ubutegetsi bw‟isosiyete Abagize ibijyanye n‟ingendo, bashobora kwishyurirwa amacumbi n‟andi mafaranga yose ya ngombwa bakoresha kugira ngo bitabire inama zabo cyangwa n‟indi mirimo ijyanye n‟ibikorwa by‟isosiyete. The directors may be paid all traveling, hotel and other expenses properly incurred by them in attending any meetings of in connection with the business of the company. the Board or rémunération et La société doit par résolution ordinaire, approuver la tous avantages dus aux administrateurs, y compris toutes compensations dues à un administrateur qui perd sa qualité ou à un ancien administrateur. Le Conseil d‟administration peut déterminer les conditions de rémunération d‟un contrat de service avec un Directeur Général ou un autre Directeur exécutif. Les administrateurs peuvent être pris en charge pour les dépenses liées aux voyages, aux hôtels et aux autres dépenses dûment engagées par eux au cours des réunions du Conseil d‟Administration ou celles en rapport avec les activités de la société.
  7. 207

    Ibyo Inama y’ubutegetsi

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    AI-assisted research summary: The board may approve certain payments to directors instead of shareholders where allowed by law, must record those decisions, and shareholders holding at least 10% may challenge the payment within one month.

    Ingingo ya 207: Ibyo Inama y’ubutegetsi ishobora kwemeza mu mwanya w’inama y’abanyamigabane b’isosiyete Article 207: Decisions that may approve the Board of Directors instead of the meeting of shareholders Article 207: Ce que le Conseil d’administration peut approuver à la place de l’assemblée des actionnaires d’une société Ingingo ya 207: Ibyo Inama y’Ubutegetsi ishobora kwemeza mu mwanya w’inama y’abanyamigabane b’isosiyete Article 207 : Decisions that may be approved by the Board of Directors instead of the meeting of shareholders Article 207: Ce que le Conseil d’Administration peut approuver à la place de l’assemblée des actionnaires d’une société Inama y‟Ubutegetsi ishobora kwemeza mu The Board of Directors may, instead of the meeting Le Conseil d‟Administration peut, conformément à 159 OG N°17bis of 27/04/2009 mwanya w‟inama y‟abanyamigabane b‟isosiyete, iyo biteganyijwe n‟amategeko: of shareholders of a company and where it is provided for by the Law, approve: la loi approuver, au lieu de l‟assemblée des actionnaires d‟une société: iyishyura 1° ibindi bigenerwa umwe mu bagize Inama y‟Ubutegetsi bikozwe n‟isosiyete; ry‟ibihembo cyangwa iyishyura ry‟imperekeza 2° rikozwe n‟isosiyete kubera gutakaza umwanya nk‟umwe mu bagize Inama y‟Ubutegetsi cyangwa uwahoze ari we. 1° 2° the payment of the provision of other benefits by the company to a director; remuneration or the payment by the company to a director or former director of compensation for loss of office. 1° 2° paiement par le d‟une rémunération ou de tous autres bénéfices à l‟administrateur; société la la paiement par le d‟une compensation pour perte de qualité à un administrateur ancien administrateur. société un ou à Inama y‟Ubutegetsi igomba bidatinze, Iyo kwandika ibyo byemezo mu gitabo cy‟inyungu, no mu nyandiko-mvugo z‟inama yabo. Where the Board of Directors has to approve any payment, shall forthwith enter, or cause to be entered, in the interests register and in the minutes. Le Conseil d‟Administration doit, sans délai, inscrire ces décisions dans le registre d‟intérêts dans celui des procès verbaux de leurs réunions. iryo Umunyamigabane w‟isosiyete ubona ko yishyurwa ridakwiye kandi akaba afite nibura icumi ku ijana (10%) by‟imigabane, yemerewe gutora, ashobora mu gihe cy‟ukwezi abimenye, gusaba Inama y‟Ubutegetsi ko yasubira muri icyo cyemezo cyangwa inama y‟abanyamigabane kugira ngo hemezwe cyangwa havanweho iyishyura hakoreshejwe umwanzuro usanzwe. Mu gihe habaye ivanwaho, iyishyura rifatwa nk‟aho ari umwenda w‟abagize Inama y‟Ubutegetsi wishyuwe. akayisaba gutumiza Any shareholder who considers that the payment was not fair to the company and who holds at least ten per cent (10%) of the company‟s voting share capital, may, within one month of knowledge of that payment request the Board to reconsider these payments or request the Board to call a meeting of shareholders to approve or reject the payment by way of ordinary resolution. When the payment is not approved, it shall constitute a debt payable by the directors to the company. Tout actionnaire qui détient au moins dix pour cent (10%) du capital et qui considère que le paiement n‟était pas dû, peut en l‟espace d‟un mois, demander aux administrateurs de convoquer une réunion des actionnaires pour approuver ou rejeter le paiement par résolution ordinaire. En cas d‟annulation, le paiement sera considéré comme étant une dette payable par les administrateurs de la société.
  8. 208

    Ibyo isosiyete ishobora gukora

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    AI-assisted research summary: A company may make certain loans, guarantees, and security arrangements, including loans to subsidiaries and directors, but some cases require board or shareholder approval.

    Ingingo ya 208: Ibyo isosiyete ishobora gukora mu gutanga ingwate cyangwa inguzanyo Article 208: Transactions that may be carried out by a company with regard to issuing guarantee or security Article 208: Ce que la société peut faire dans la remise de garantie ou de prêt Ingingo bw’abanyamigabane ya 209: Uburenganzira Ingingo ya 208: Ibyo isosiyete ishobora gukora mu gutanga ingwate cyangwa inguzanyo Article 208 : Transactions that may be carried out by a company with regard to issuing guarantee or a loan Article 208: Transaction de la société en matière de garantie ou de prêt Isosiyete ishobora: A company may: Une société peut : 160 OG N°17bis of 27/04/2009 guha inguzanyo isosiyete iyishamikiyeho, 1° byemejwe n‟Inama y‟Ubutegetsi; 1° make a loan to a subsidiary of the company upon approval by the board; 1° accorder un prêt à une société affiliée, avec l‟approbation du Conseil d‟administration; kwerekana 2° ingwate cyangwa gutanga ingwate ijyanye n‟inguzanyo yatanzwe n‟umuntu ku isosiyete ishamikiyeho; 2° enter into any guarantee or provide any security in connection with a loan made by any person to any holding company; 2° se porter garant ou fournir une garantie en couverture du prêt octroyé par une personne à une société mère ; 3° guha umwe mu bagize Inama y‟Ubutegetsi amafaranga yo kugira ngo yishyure ibyo yatanze cyangwa ibyo agomba kwishyura ku mpamvu z‟akazi ka sosiyete cyangwa ku mpamvu zo kugirango ashobore gutunganya imirimo ye nk‟umukozi wa sosiyete; 3° providing a director with funds to meet expenditure incurred or to be incurred by him or her for the purpose of the company or for the purpose of enabling him or her to perform his/her duties as an officer of the company; 3° remettre des fonds à un administrateur en vue d‟honorer les dépenses engagées ou à engager par celui-ci pour les besoins de la société ou pour les besoins lui permettant de réaliser ses fonctions en qualité de cadre de la société ; gutanga inguzanyo nk‟igikorwa gisanzwe 4° cy‟isosiyete ikora bene iyo mirimo; 4° making a loan in the ordinary course of the business of lending money, where that business is carried on by the company; 4° accorder un prêt en tant qu‟activité normale de la société exerçant de telles activités; isosiyete 5° guha inguzanyo umwe mu bagize Inama y‟Ubutegetsi wayo ubarirwa mu bakozi ba sosiyete iyishamikiyeho hakurikijwe cyangwa uburyo bw‟inguzanyo ku bakozi bwemejwe n‟inama y‟abanyamigabane b‟isosiyete igihe cyose ishyirwa mu bikorwa ryayo rigengwa n‟abagize Inama y‟Ubutegetsi bw‟isosiyete; 5° making a loan to a director who is engaged in the salaried employment of the company or its subsidiary company, in accordance with a scheme for the making of loans to employees of the company which is approved by the meeting of shareholders of the company in so far as its application concern of the Board of Directors.; 5° accorder un prêt à un administrateur qui est employé salarié de la société de la société affiliée en conformité avec les mesures d‟octroi de prêts au personnel approuvées par l‟assemblée des actionnaires de la société et exécutées par la société; les administrateurs de 6° guha inguzanyo umwe mu bagize Inama y‟Ubutegetsi bwayo ufite umurimo uhemberwa mu ishamikiyeho isosiyete isosiyete cyangwa mu cyangwa indi sosiyete yabyawe nayo. 6° making a loan in respect of a director who holds salaried employment under the company or in a holding company or subsidiary of the company. 6° accorder un prêt à un administrateur qui a un emploi salarié dans la société ou dans la société mère ou sa filiale. Iyo inguzanyo yatanzwe hatubahirijwe ibiteganywa n‟iyi ngingo, iraseswa hakurikijwe umwanzuro igomba guhita ufashwe n‟ isosiyete kandi A loan which was granted without compliance with the provisions of this article shall be cancelled by the company‟s resolution and shall be paid back 161 Lorsqu‟un prêt a été accordé en violation des dispositions du présent article, il doit être annulé la société et selon résolution prise par la OG N°17bis of 27/04/2009 yishyurwa kubera amasezerano yayemeje. iseswa ryayo hirengangijwe forthwith irrespective of the loan agreement entered in previously. immédiatement remboursé par le fait de son annulation nonobstant les termes d‟un accord ayant antérieurement fait son objet. Ingingo bw’abanyamigabane ya 209: Uburenganzira
  9. 209

    Benefits for shareholders

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    AI-assisted research summary: Company shareholders may unanimously approve distributions if there are reasonable grounds to believe the company will still pass its solvency test after the distribution.

    Article 209: Benefits for shareholders Article 209: Droits des actionnaires Article 209: Rights for shareholders Article 209: Droits des actionnaires b‟isosiyete Abanyamigabane bashobora hakurikijwe umwanzuro wemejwe na bose cyangwa hashingiwe ku bwumvikane bwa bose, kwemeza iyishyura iryo ariryo ryose, amafaranga y‟igicumbi, inyungu iyunganira cyangwa irindi tangwa, hagomba kuba hari impamvu zumvikana zo kwemeza, nyuma y‟iryo tangwa, ko isosiyete ikomeza kugira ubushobozi bwo kwishyura. The shareholders of a company may, by unanimous resolution or by unanimous shareholder agreement, approve any payment, provision, benefit, assistance or any other distribution provided that there are reasonable grounds the distribution, the company is likely to satisfy its solvency test. to believe that, after Les actionnaires d‟une société peuvent, par résolution unanime ou par accord unanime des actionnaires, approuver tout paiement, les réserves, bénéfice, assistance ou autre distribution, pourvu qu‟il existe des motifs raisonnables de prouver que, après cette distribution, la société reste capable de satisfaire au test de solvabilité.
  10. 210

    Kugirana isano

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    AI-assisted research summary: A company or corporation is treated as related to a director if the director and any relatives together hold more than 50% of the voting interests, directly or through nominees.

    Ingingo ya 210: Kugirana isano Article 210: Entertaining relation Article 210: Liens Ingingo ya 210: Kugirana isano Article 210 : Entertaining relation Article 210: Liens Iyo isosiyete cyangwa umwe mu bagize Inama y‟Ubutegetsi bw‟isosiyete cyangwa uwo bafitanye isano wese bafite, ku bwabo cyangwa ku babahagarariye amajwi arenga mirongo itanu ku ijana Inama mu matora y‟abagize y‟Ubutegetsi icyo gihe baba bafitanye isano. (50%) A related entity of a director means a company or corporation in which the director and any relative or relatives of the director between them hold, by themselves or through nominees, voting interests that exceed ( 50%) per cent of the Board. Lorsqu‟une société ou un des administrateurs ou tout parent de celui-ci détiennent par eux-mêmes ou par l‟intermédiaire d‟un mandataire, des intérêts sur les votes excédant cinquante pour cent (50%) du Conseil d‟Administration dans ce cas ils ont des liens.
  11. 211

    Imyitwarire n’uburyozwe ku

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    AI-assisted research summary: Every company officer must act honestly, in good faith, and with due care in the company’s best interests.

    Ingingo ya 211: Imyitwarire n’uburyozwe ku bayobozi b’isosiyete Article 211: Ethics and duties of the company’s officers Article 211: Éthique et responsabilité des cadres de la société Ingingo ya 211: Imyitwarire n’uburyozwe ku bayobozi b’isosiyete Article 211 : Ethics and company’s officers liabilities of the Article 211: Éthique et responsabilité des cadres de la société Umuyobozi wese w‟isosiyete agomba gukoresha: Every officer of a company shall exercise : Chaque cadre d‟une société doit exercer : ububasha kandi akanuzuza 1° inshingano yahawe nk‟inyangamugayo, nta buriganya mu nyungu ziboneye isosiyete; 1° the powers and discharge the duties of his/her office honestly, in good faith and in the best interests of the company; 1° les pouvoirs et accomplir les tâches lui assignées en toute honnêteté, de bonne foi et dans les meilleurs intérêts de la société ; 162 OG N°17bis of 27/04/2009 ubwitonzi, ubushishozi n‟ubuhanga umuntu 2° ushyira mu gaciro yagombye gukoresha mu bihe nk‟ibyo. 2° that a the degree of care, diligence and reasonably prudent skill person in exercise would comparable circumstances. 2° le niveau d‟attention, de diligence et de compétence personne raisonnablement prudente doit avoir en pareilles circonstances. qu‟une
  12. 212

    Ingaruka k’ugize

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    AI-assisted research summary: If a director or senior officer willfully breaches a duty, the company may claim compensation for loss, recover any profit made, and may rescind related contracts.

    Ingingo ya 212: Ingaruka k’ugize inama y’ubutegetsi cyangwa umwe mu bakozi bakuru b’isosiyete atujuje inshingano Article 212: Liability for a director or an officer who commits a breach of duty: 22 Article 212: Conséquences un administrateur ou un cadre supérieur de la société qui a manqué à ses attributions pour OG N°17bis of 27/04/2009 Ingingo ya 212: Ingaruka k’ugize Inama y’Ubutegetsi cyangwa umwe mu bakozi bakuru b’isosiyete utujuje inshingano Article 212 : Liability for a director or an officer who commits a breach of duty 212: Article un administrateur ou un cadre supérieur de la société qui a manqué à ses obligations Conséquences pour Iyo umwe mu bagize Inama y‟Ubutegetsi cyangwa umwe mu bakozi bakuru b‟isosiyete atujuje inshingano kandi akica amategeko ku bushake : Where a director or officer willfully commits a breach of any duty: Lorsqu‟un administrateur ou un cadre supérieur ne respecte pas une quelconque de ses obligations et viole délibérément les lois : aryozwa 1° kubera uko kwica amategeko; ibyo isosiyete yatakaje byose 1° shall be liable to compensate the company for any loss it suffers as a result of the breach; asobanurira isosiyete inyungu yose azaba 2° yagize biturutse kuri uko kwica amategeko; 2° shall be liable to account to the company for any profit made as a result of such breach; amasezerano yose yagiranye n‟isosiyete 3° arebana n‟icyo gikorwa ashobora guseswa. 3° any contract entered into between the director or the officer and the company with regard to that transaction may be rescinded by the company. 1° 2° 3° il sera tenu responsable de perte que la société aura subie à la suite de cette violation; il sera responsable de rendre compte à la société de tout profit qu‟il aura réalisé suite à cette violation; tout contrat ayant lié l‟administrateur ou le cadre à la société en ce qui concerne cette transaction peut être annulé.
  13. 213

    Ibishingirwaho mu guha agaciro

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    AI-assisted research summary: A company director’s or officer’s decision is treated as valid if it is made in good faith for a proper purpose, without a material personal interest, after the company is properly informed, and with a reasonable belief that it is in the company’s best interests.

    Ingingo ya 213: Ibishingirwaho mu guha agaciro icyemezo cyafashwe Article 213: Criteria for a decision to be considered as valid. Article 213: Critères pour considerer une decision prise Ingingo ya 213: Ibishingirwaho mu guha agaciro icyemezo cyafashwe Article 213: Criteria for validity of a decision Article 213: Critères d’appréciation d’une décision prise Icyemezo gifashwe n‟umwe mu bagize Inama y‟Ubutegetsi bw‟isosiyete cyangwa undi mukozi w‟isosiyete gihabwa agaciro hashingiwe ko: A decision made by a director or another officer of a company shall be considered as valid if: La décision prise par un administrateur ou un autre cadre d‟une société doit être considérée comme valide en tenant compte du fait que: icyemezo cyafashwe nta buriganya kandi 1° ku mpamvu igaragara; 1° it is made in good faith for a proper purpose; 1° la décision a été prise de bonne foi pour un motif valable ; 163 OG N°17bis of 27/04/2009 nta nyungu ku giti cye afite muri icyo 2° kibazo cyafatiwe icyemezo; 2° he/she not have a material personal interest; 2° il n‟a pas d‟intérêt personnel dans la question faisant l‟objet de la décision ; yamenyesheje 3° kibazo cyafatiwe icyemezo ku rwego rwumvikana yumva rukwiriye; isosiyete icyo 3° the company is appropriately informed of the decision‟s subject matter; 3° il a informé de façon appropriée la société de la question faisant l‟objet de la décision; atekereza neza ko icyemezo gifashwe mu 4° nyungu z‟isosiyete. 4° he/she reasonably believes that the decision is in the best interests of the company. 4° il croit raisonnablement que la décision est prise dans l‟intérêt de la société. Iyo umwe mu bagize Inama y‟Ubutegetsi cyangwa n‟umwe mu bakozi bakuru b‟isosiyete wumva ko icyemezo cyafashwe mu nyungu z‟isosiyete, ni ngombwa ko icyemezo cye kiba cyumvikana keretse mu gihe yaba atekereza ko nta muntu n‟umwe ushyira mu gaciro ukora inshingano nk‟izo wafata icyemezo nk‟icyo .
  14. 214

    Uburyozwe n’inyishyu ku

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    AI-assisted research summary: A company may indemnify a director or officer for a valid decision, but not for liability or related costs covered by this article; any indemnity made in breach of the section is void.

    Ingingo ya 214: Uburyozwe n’inyishyu ku byemezo byafashwe Article 214: Liability with regard to decisions that are made Article 214: Responsabilité et indemnité pour décisions prises Ingingo ya 214: Uburyozwe n’inyishyu ku byemezo byafashwe The director‟s or officer‟s belief that decision is in the best interests of the company shall be taken to be a reasonable one unless the belief is one that no reasonable person in his/her position would hold. Lorsqu‟un administrateur ou un cadre de la société estime que la décision est prise dans l‟intérêt de la société, il faut que sa décision soit raisonnable, à moins qu‟il ne croit qu‟aucune personne de bonne foi, similaires, n‟adopterait une telle décision. remplissant fonctions des Article 214 : Liability and indemnity with regard to decisions that are made Article 214: Responsabilité et indemnité pour décisions prises Iyo isosiyete isanze icyemezo cyafashwe n‟umwe mu bagize Inama y‟Ubutegetsi cyangwa umukozi mukuru w‟isosiyete kidafite agaciro agomba kubiryozwa. Where a company establishes that the decision made by a director or a company‟s officer is not valid, such director or officer shall be held liable for that decision. Lorsque la société constate que la décision prise par un des administrateurs ou par un cadre supérieur n‟est pas valable, il en est tenu responsable. Iyo isosiyete isanze icyemezo cyafashwe n‟ umwe mu bagize Inama y‟Ubutegetsi cyangwa umukozi w‟isosiyete gifite agaciro ahabwa inyishyu zijyanye n‟icyo gikorwa. Where a company establishes that the decision made by a director or a company‟s officer is valid, such director or officer shall be indemnified for that decision. Lorsque la société constate que la décision prise par un des administrateurs ou par un cadre supérieur est valable, une indemnité liée à cet acte lui est accordée. Isosiyete ntiyemerewe guha indishyi ugize Inama y‟Ubutegetsi, umukozi wayo cyangwa w‟isosiyete iyishamikiyeho hashingiwe ku: A company shall not indemnify a director or employee of the company or a subsidiary company in respect of : Il est interdit à une société d‟indemniser un administrateur, un employé de la société ou d‟ une société affiliée, en tenant compte de : 164 OG N°17bis of 27/04/2009 buryozwe bukomoka cyemezo 1° cyafashwe gikorwa cyangwa se kwanga gukora kw‟umwe mu bagize Inama y‟Ubutegetsi cyangwa umukozi; ku 1° liability for any act or omission in his/her capacity as a director or employee; 1°la responsabilité pour tout acte ou omission en sa qualité d‟administrateur ou d‟employé; 2° amafaranga yakoreshejwe n‟uwo umwe mu bagize Inama y‟Ubutegetsi cyangwa uwo mukozi ari kurengera cyangwa asaba cyangwa se akurikirana ubwo buryozwe. 2° costs incurred by that director or employee in defending or settling any claim or proceedings relating to any such liability. 2°des coûts occasionnés par cet administrateur ou cet employé en défendant ou formulant toute réclamation ou poursuites relatives à une telle responsabilité. Indishyi itanzwe mu buryo bunyuranyije n‟iki cyiciro ifatwa nk‟itarigeze ibaho. An indemnity given in breach of this section shall be void. Une indemnité accordée en violation de cette section sera nulle et non avenue.
  15. 215

    Indishyi itangwa n’isosiyete

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    AI-assisted research summary: A company may indemnify a director, employee, or subsidiary company for costs tied to certain proceedings.

    Ingingo ya 215: Indishyi itangwa n’isosiyete Article 215 : Compensation made by a company Article 215: Indemnité donnée par la société Ingingo ya 215: Indishyi itangwa n’isosiyete Article 215 : Compensation made by a company Article 215: Compensation donnée par la société Isosiyete ishobora guha indishyi umwe mu bagize Inama y‟Ubutegetsi cyangwa umukozi wayo cyangwa w‟isosiyete kubera amafaranga yose yatanzwe n‟uwo umwe mu bagize Inama y‟Ubutegetsi cyangwa n‟isosiyete ajyanye n‟ikurikirana iryo ari ryo ryose: iyishamikiyeho A company may indemnify a director or employee of the company or a subsidiary company for any costs incurred by him or her or the company in respect of any proceedings : Une société peut indemniser un administrateur ou un employé de la société ou une société affiliée pour toutes dépenses que l‟administrateur ou la société a occasionnées en rapport avec toute poursuite : rijyanye n‟uburyozwe ubwo ari bwo bwose 1° bwerekeranye n‟igikorwa icyo ari cyo cyose cyangwa se kwanga gukora ibiri mu kazi ke nk‟umutegetesi w‟isosiyete cyangwa umukozi; 2° urubanza rukaba rwaciwe ku nyungu ze cyangwa atarahamwe n‟icyaha, rwarahagaritswe, akaba yarahawe n‟indishyi cyangwa se ikurikirana rikaba rishidikanywaho kandi rigaharikwa. 1° 2° that relates to liability for any act or omission in his/her capacity as a director or employee; 1°qui a trait à toute responsabilité se rapportant à qualité tout acte ou omission en d‟administrateur ou d‟employé; sa in which judgment is given in his/her favour, in which he/she is acquitted, which is discontinued, in which he/she is granted relief or where proceedings are threatened and such threatened action is abandoned or not pursued. 2°dont le jugement est rendu en sa faveur ou dans lequel il est acquitté, un jugement interrompu, celui dans lequel il a reçu une indemnisation ou lorsque les poursuites ne sont pas relevantes et risquent d‟être classées sans suite. 165 OG N°17bis of 27/04/2009
  16. 216

    Ibyo isosiyete ishingiraho mu

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    AI-assisted research summary: A company may indemnify a director or employee, including one of a subsidiary company, for certain liabilities and related defence or settlement costs.

    Ingingo ya 216: Ibyo isosiyete ishingiraho mu kuriha Article 216 : Criteria on which compensation by Article 216: Critères d’ndemnisation a company is based ya Ingingo umuyobozi cyangwa isosiyete iyishamikiyeho 217: Gufatira ubwishingizi umukozi w’isosiyete cyangwa Ingingo ya 216: Ibyo isosiyete ishingiraho mu kuriha Isosiyete ishobora kuriha umwe mu bagize Inama y‟Ubutegetsi wayo cyangwa se umukozi wayo cyangwa se ukorera iyishamikiyeho hashingiwe ku: isosiyete 1° buryozwe bw‟umuntu uwo ariwe wese utari isosiyete cyangwa isosiyete iyishamikiyeho kubera igikorwa icyo ari cyo cyose cyangwa se kwanga gukora ibiri mu kazi ke nk‟umwe mu bagize Inama y‟Ubutegetsi bw‟isosiyete cyangwa umukozi; 2° mafaranga yakoreshejwe n‟uwo mutegetsi cyangwa uwo mukozi ari ukurengera, cyangwa asaba cyangwa akurikirana ubwo buryozwe. Article 216 : Compensation criteria Article 216: Critères d’ndemnisation A company may indemnify a director or employee of the company or a subsidiary company in respect of: Une société peut indemniser un administrateur ou un employé de la société ou d‟une société affiliée en tenant compte : 1° 2° liability to any person, other than the company or a subsidiary company, for any act or omission in his/her capacity as a director or employee; 1° de la responsabilité de toute personne autre que la société ou une société affiliée pour tout acte qualité d‟administrateur ou d‟employé; omission ou en sa incurred by costs that director or employee in defending or settling any claim or proceedings relating to any such liability. 2° des coûts occasionnés par cet administrateur ou cet employé pour la défense, règlement de toute réclamation ou poursuites relatives à une telle responsabilité. ya Ingingo umuyobozi cyangwa isosiyete iyishamikiyeho 217: Gufatira cyangwa ubwishingizi umukozi w’isosiyete
  17. 217

    subscribing for insurance for a

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    AI-assisted research summary: A company may insure a director or employee only with prior board approval, and the board must record and disclose the insurance details.

    Article 217: subscribing for insurance for a director or employee of the company or a related company Article 217: souscrire une assurance pour un directeur ou un employé de la société ou une société affiliée Article 217 : Subscribing for insurance for a director or employee of the company or a subsidiary company Article 217: Souscrire une assurance pour un directeur ou un employé de la société ou une société affiliée Isosiyete ishobora, bibanje kwemezwa n‟Inama y‟Ubutegetsi, gufatira ubwishingizi umuyobozi cyangwa umukozi w‟isosiyete cyangwa isosiyete iyishamikiyeho hashingiwe ku: A company may with the prior approval of the Board of Directors, effect insurance for a director or employee of the company or a subsidiary company in respect of : Une société peut, sous l‟approbation préalable du Conseil d‟Administration, souscrire une assurance pour un directeur ou un employé de la société ou une société affiliée en tenant compte de : buryozwe bw‟igikorwa icyo ari cyo cyose 1° cyangwa kwanga gukora ibiri mu kazi ke nk‟umwe mu bagize Inama y‟Ubutegetsi y‟isosiyete cyangwa umukozi, bitari mu buryozwa cyaha; 1° liability, not being criminal liability, for any act or omission in his/her capacity as a director or employee; 1° 166 de découlant la responsabilité la commission ou pour tout acte ou de l‟omission d‟un acte rentrant dans ses fonctions en qualité d‟administrateur ou d‟employé, en dehors des responsabilités pénales; OG N°17bis of 27/04/2009 mafaranga yakoreshejwe n‟uwo umwe mu 2° bagize Inama y‟Ubutegetsi cyangwa uwo mukozi ari kurengera, asaba cyangwa akurikirana ubwo buryozwe; 3° amafaranga yatanzwe n‟uwo umwe mu bagize Inama y‟Ubutegetsi cyangwa umukozi aburana ku birego nshinjabyaha: 2° costs incurred by that director or employee in defending or settling any claim or proceeding relating to any such liability; 2° 3° costs incurred by that director or employee in 3° defending any criminal proceedings: des frais engagés par cet administrateur ou employé à l‟occasion de la défense, des réclamations ou des poursuites relatives à une telle responsabilité ; des frais engagés par cet administrateur ou employé les poursuites pénales : lors de sa défense dans a) biregwa bagize umwe mu Inama y‟Ubutegetsi cyangwa umukozi bijyanye n‟igikorwa icyo ari cyo cyose cyangwa kwanga gukora ibiri mu nshingano ze nk‟umwe mu bagize Inama y‟Ubutegetsi cyangwa nk‟umukozi; a) that have been brought against the director or employee in relation to any act or omission in that person‟s capacity as a director or employee; a) qui sont menées contre l‟administrateur ou l‟employé en relation avec tout acte ou omission en sa qualité d‟administrateur ou d‟employé; b) igihe uwo muntu azaba yagizwe umwere; b) in which that person is acquitted; b) dans lesquelles cette personne est acquittée; c) mu gihe hazaba hemejwe ubudakurikirana. c) in relation prosequi is entered. to which a nolle c) en relation desquelles un nolle prosequi est prononcé. Inama y‟Ubutegetsi igomba: The Board of Directors shall: Le Conseil d‟administration doit : kwandika cyangwa kwandikisha mu gitabo 1° cy‟inyungu, mu gihe isosiyete igifite; 2° kwandika cyangwa se kwandikisha mu nyandiko mvugo mu gihe cy‟inama y‟abagize Inama y‟ubutegesti ; cyangwa kugaragaza 3° ko bigaragazwa muri raporo y‟umwaka amakuru ajyanye n‟indishyi zatanzwe cyangwa ubwishingizi bwafatiwe umwe mu bagize Inama y‟Ubutegetsi gusaba 1° 2° 3° enter or cause to be entered in the interests register where the company has one; 1°inscrire ou faire inscrire dans le registre d‟intérêts si la société en possède un; record or cause to be recorded in the minutes of a directors‟ meeting; 2°enregistrer ou faire enregistrer dans les procès- verbaux lors de la réunion des administrateurs; disclose or cause to be disclosed in the annual the particulars of any indemnity given to, or insurance effected for, any director or employee of the company or report, 167 3°mentionner ou faire mentionner dans le rapport annuel, aux renseignements indemnités accordées ou aux assurances prises pour le compte d‟un administrateur ou d‟un relatifs les OG N°17bis of 27/04/2009 cyangwa bw‟isosiyete cyangwa uw‟isosiyete iyishamikiyeho. umukozi w‟isosiyete a subsidiary company. employé de la société ou d‟une société affiliée. y‟isosiyete Iyo ubwishingizi bwishyuriwe umwe mu bagize Inama y‟Ubutegetsi cyangwa umukozi w‟isosiyete cyangwa isosiyete iyishamikiyeho kandi iyi ngingo ikaba itarubahirijwe, umwe mu bagize Inama y‟Ubutegetsi umukozi aryozwa ku giti cye n‟isosiyete amafaranga yose ya ngombwa ngo ubwishingizi bushyirwe mu bikorwa, keretse uwo umwe mu bagize Inama y‟Ubutegetsi cyangwa uwo mukozi agaragaje ko ibyo byari mu ubwishingizi nyungu bwishyurwaga. z‟isosiyete mu cyangwa gihe Where an insurance is effected for a director or employee of a company or a subsidiary company and this article has not been complied with, the director or employee shall be personally liable to the company for the cost of effecting the insurance unless the director or employee proves that it was fair to the company at the time the insurance was effected. assurance Lorsqu‟une est versée pour un administrateur, un employé de la société ou pour une société affiliée et que les dispositions du l‟ présent article n‟ont pas été administrateur devient personnellement responsable envers la société pour le coût engagé pour rendre effective l‟assurance, à moins que l‟employé ne parvienne à prouver que cela était bénéfique à la société au moment où l‟assurance a été versée. l‟administrateur ou respectées, l‟employé ou
  18. 218

    Uburyozwe bw’abagize inama

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    AI-assisted research summary: If a director sees that the company cannot pay its debts when due, the director must quickly call a board meeting within 5 days. The board must then decide whether to appoint a liquidator or administrator, or continue the business.

    Ingingo ya 218: Uburyozwe bw’abagize inama igihe sosiyete nta y’ubutegetsi bw’isosiyete buryo na bumwe ikigira bwo kwishyura Article 218: Liability of the members of the Board of Directors when the company is unable to pay its debts Article administrateurs en cas d’insolvabilité Responsabilités 218: des Ingingo n’inshingano ze ya 219: Umukozi w’isosiyete Ingingo ya 218: Uburyozwe bw’abagize Inama igihe sosiyete nta y’Ubutegetsi bw’isosiyete buryo na bumwe ikigira bwo kwishyura Article 218 : Liability of the members of the Board of Directors when the company is unable to pay its debts Article 218: Responsabilités des administrateurs en cas d’insolvabilité de la société igejeje Umwe mu bagize Inama y‟Ubutegetsi bw‟isosiyete ugaragaje ko isosiyete itagishoboye kuriha imyenda yayo asaba guhamagaza mu minsi itanu (5) Inama y‟Ubutegetsi kugira ngo iyo nama ishobore gushyiraho ushinzwe isosiyete cyangwa umucunga mutungo gusesa w‟agateganyo. cyo kwishyurwa igihe A director of a company who establishes that the company is unable to pay its debts as they fall due shall forthwith request to convene a meeting of the Board of Directors within five (5) days to consider whether the Board should appoint a liquidator or an administrator. Un administrateur d‟une société qui établit que la société est incapable d‟honorer ses dettes à leur échéance requiert la convocation dans cinq (5) jours du Conseil d‟administration afin que celui-ci puisse nommer un liquidateur ou un administrateur provisoire. Mu gihe inama itumijwe, igomba gusuzuma niba hashyirwaho ushinzwe gusesa isosiyete cyangwa umucunga mutungo cyangwa gukomeza ibikorwa bya sosiyete. Where a meeting is called under this Article, the Board shall consider whether to appoint a liquidator or an administrator or to carry on the business of the company. Lorsqu‟une réunion est convoquée, elle doit examiner s‟il faut nommer un liquidateur ou un administrateur provisoire ou poursuivre les activités de la société. Iyo muri icyo gihe, umwe mu bagize Inama y‟Ubutegetsi bw‟isosiyete atubahirije iyi ngingo, Where a director fails to comply with this article, at the time of that failure the company was Lorsque dans ce cas un administrateur manque à se conformer à cet article et que la société est 168 OG N°17bis of 27/04/2009 igejeje igihe, nyuma yaho iseswa, urukiko isosiyete ikaba itagishobora kwishyura imyenda isosiyete yayo igashyirwa mu rushobora, rubisabwe n‟ushinzwe gusesa isosiyete cyangwa isosiyete, gutegeka ko uburewemo umwenda abagize Inama y‟Ubutegetsi bw‟isosiyete baryozwa ibyatakaye cyangwa igice cyabyo byatakajwe n‟abo isosiyete ibereyemo imyenda bitewe no gukomeza kw‟imirimo y‟isosiyete. unable to pay its debts as they fell due and the company is subsequently placed in liquidation the Court may, on the application of the liquidator or of a creditor of the company, make an order that the directors shall be liable for the whole or any part of any loss suffered by creditors of the company as a result of the company continuing its business. incapable d‟honorer ses dettes à échéance et que subséquemment la société est placée en liquidation, la juridiction peut, à la demande du liquidateur ou d‟un créancier de la société, ordonner que les administrateurs deviennent responsables en tout ou en partie de toute perte subie par les créanciers de la société en raison de la poursuite des activités de la société. Iyo: Where: Lorsque : mu nama yatumijwe hashingiwe kuri iyi 1° ngingo Inama y‟Ubutegetsi idashoboye gushyiraho ushinzwe gusesa isosiyete cyangwa umucunga mutungo w‟agateganyo; 2° mu gihe inama yateranye nta gihamya na kimwe kigaragara gishobora kugaragaza ko isosiyete ifite ubushobozi bwo kwishyura imyenda ku gihe cyayo; 1° 2° at a meeting called under this article the Board of Directors does not resolve to appoint a liquidator or an administrator; at the time of the meeting there were no reasonable grounds for believing that the company was able to pay its debts as they fell due; 1° 2° au cours d‟une réunion convoquée en vertu de cet article, le Conseil d‟administrateur ne se résout pas à nommer un liquidateur ou un administrateur provisoire; au moment de la tenue de la réunion, il n‟existait aucune preuve valable pouvant justifier que la société était en mesure d‟honorer ses dettes à leur échéance ; nyuma 3° mw‟iseswa; yaho isosiyete igashyirwa 3° the company is subsequently placed in liquidation; 3° la société est subséquemment placée en liquidation; isosiyete gutegeka urukiko rushobora, rubisabwe n‟ushinzwe gusesa ibereyemo isosiyete cyangwa uwo umwenda, Inama ko y‟Ubutegetsi bw‟isosiyete batakurikiranye imirimo y‟inama ko batanatoye hashyirwaho ushinzwe gusesa isosiyete cyangwa umucunga mutungo w‟agateganyo baryozwa ibyatakaye cyangwa igice cyabyo byatakajwe n‟abo isosiyete ibereyemo imyenda bitewe no gukomeza bashyigikira abagize kandi the Court may, on the application of the liquidator or of a creditor of the company, make an order that the directors, who did not attend the meeting and voted in favour of appointing a liquidator or an administrator, shall be liable for the whole or any part of any loss suffered by creditors of the company as a result of the company continuing to trade. 169 la juridiction peut, à la demande du liquidateur ou d‟un créancier de la société, ordonner que les administrateurs qui n‟ont pas participé à la réunion et voté en faveur de la nomination du liquidateur ou d‟un deviennent responsables en tout ou en partie de toute perte subie par les créanciers en raison de la poursuite des activités de la société. administrateur provisoire, OG N°17bis of 27/04/2009 kw‟imirimo y‟isosiyete. Ingingo n’inshingano ze ya 219: Umukozi w’isosiyete
  19. 219

    A company’s employee and its

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    AI-assisted research summary: Most companies must have one or more employee, unless they are small private companies.

    Article 219: A company’s employee and its employee Article 219: Employé de la société et ses attributions Article 219 : A company’s employee and his/her duties Article 219: Employé de attributions la société et ses sosiyete, Buri ntoya usibye zidahamagarira rubanda kuyiguramo imigabane, igomba kugira umukozi umwe cyangwa benshi ufite inshingano zikurikira: isosiyete Any company, other than a small private company shall have one or more employee whose duties shall be the following: Toute société, exception faite des petites sociétés privées, doit avoir un ou plusieurs employés ayant les attributions suivantes : 1° kugira inama abagize Inama y‟Ubutegetsi ku bijyanye n‟inshingano n‟ububasha byabo; 1° to advise members of the Board of Directors on their duties and powers; 1° donner des avis au Conseil d‟Administration sur leurs attributions et leurs pouvoirs; Inama kumenyesha 2° y‟Ubutegetsi amategeko yose ya ngombwa cyangwa ayaba afite ingaruka ku nama z‟abanyamigabane ba sosiyete n‟iyabagize Inama y‟Ubutegetsi bw‟isosiyete, za raporo z‟izo nama n‟ibyerekeye gushyikiriza inzego zibishinzwe inyandiko zose za sosiyete zisabwa n‟amategeko n‟ingaruka byatera kutubahiriza ayo mategeko; 2° to inform members of the Board of Directors about all the necessary regulations or those which may affect the meetings of shareholders and of the Board of Directors, reports thereof and their submission to different relevant organs provided for by the Law as well as the impact of failure to comply with such regulations; kumenya ko inyandiko mvugo z‟inama 3° z‟abanyamigabane ba sosiyete cyangwa iz‟inama y‟abagize Inama y‟Ubutegetsi y‟isosiyete zanditswe neza kandi ko ibitabo byose biteganywa n‟amategeko shingiro byanditsemo kandi bibitswe neza; 3° to make sure minutes of the meetings of shareholders or the Board of Directors are well prepared and registers provided for by the articles of association are accurately kept; et incidence sur 2° informer le Conseil d‟Administration de toutes les lois applicables ou celles ayant les assemblées des une des réunions des actionnaires administrateurs, ces rapports de réunions ainsi que la transmission aux organes compétents de tous les documents de la société exigés par la loi et toutes les conséquenses pouvant naître du non respect de ces lois. les actionnaires 3° s‟assurer que les procès verbaux des assemblées des des administrateurs sont soigneusement enregistrés et que tous les registres statutaires sont bien tenus; réunions des ou 4° kumenya ko inyandiko z‟ibaruramari za buri mwaka za sosiyete n‟izindi zose zisabwa n‟amategeko zashyikirijwe Umwanditsi Mukuru, 4° to make sure annual balance sheet and other types of required documents are submitted to the registrar general as provided for by this Law; 4° s‟assurer que les états financiers annuels de les autres la société ainsi que documents requis ont été transmis au tous 170 OG N°17bis of 27/04/2009 nk‟uko iri tegeko ribiteganya. kumenya ko kopi y‟inyandiko z‟ibarura 5° mari za buri mwaka na raporo y‟ibikorwa y‟umwaka byoherejwe aho biri ngombwa mu buryo bukurikije iri tegeko n‟umuntu wese amategeko ateganya. 5° to make sure copies of annual balance sheet and activity reports where necessary are submitted to all those provided for by this Law. Registraire Général conformément à la présente loi ; 5° s‟assurer qu‟une copie des états financiers annuels de la société et le rapport annuel des activités ont été transmis conformément à cette loi à toute personne y ayant droit.
  20. 220

    Imenyekanisha ry’umwanya

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    AI-assisted research summary: A company must tell the Registrar General within 30 days if an appointed employee resigns or is removed, and the post must not stay vacant for 3 months.

    Ingingo ya 220: Imenyekanisha ry’umwanya w’umukozi w’isosiyete Article 220: Notification of the post of a company’s employee Article 220: Communication d’un poste vacant d’un employé de la société UMUTWE WA RY’ITEGEKO II: IYUBAHIRIZA CHAPTER XII: ENFORCEMENT CHAPTER II: MISE EN APPLICATION DE LA PRESENTE LOI Icyo “umuntu ubifitiye Ingingo ya 220: Imenyekanisha ry’umwanya w’umukozi w’isosiyete Article 220 : Notification of the post of a company’s employee Article 220: Communication d’un poste vacant d’un employé de la société Umwanya w‟uwo mukozi ntushobora kugumira aho nta muntu uwurimo mu gihe kingana n‟amezi atatu (3). The office of that employee shall not be left vacant for three (3) months . Le poste de cet employé ne doit en aucun cas être vacant pendant une durée de trois (3) mois. Uwo Mukozi amenyeshwa Umwanditsi Mukuru. The name of such an employee shall be notified to the Registrar General. Le nom de cet employé est communiqué au Registraire Général. Isosiyete igomba kumenyesha Umwanditsi Mukuru mu gihe kitarenze iminsi mirongo itatu (30) ko umukozi ko yirukanywe. yashyizeho cyangwa yeguye The company shall, within thirty (30) days, notify to the Registrar General whether the appointed employee resigned or was removed from office. Une société doit notifier au Registraire Général dans un délai ne dépassant pas trente (30) jours qu‟un employé qu‟elle avait nommé a démissionné ou a été démis. UMUTWE WA RY’ITEGEKO II: IYUBAHIRIZA CHAPTER II: LAW ENFORCEMENT CHAPTER II: MISE EN APPLICATION DE LA PRESENTE LOI
  21. 221

    Meaning of an “entitled person”,

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    AI-assisted research summary: This article expands the meaning of “entitled person,” “former shareholder,” and “shareholder” to include certain related persons.

    Ingingo ya 221: ububasha”, “uwari umunyamigabane mu isosiyete”, cyangwa “umunyamigabane” bivuga. Article 221: Meaning of an “entitled person”, “former shareholder”, or “shareholder”. Article 221: Définition de “la personne habilitée”, ou “actionnaire” actionnaire”, “ancien Ingingo gihagarika ya 222: Icyemezo cy’urukiko Ingingo ya 221: ububasha”, isosiyete”, cyangwa “umunyamigabane” bivuga Icyo “umuntu ubifitiye “uwari umunyamigabane mu Article 221: Meaning of an “entitled person”, “former shareholder”, or “shareholder” Article 221: Définition de “personne habilitée”, “ancien actionnaire”, ou “actionnaire” Muri uyu mutwe amagambo “umuntu ubifitiye ububasha”, “uwari umunyamigabane mu isosiyete”, cyangwa “umunyamigabane”, bisobanura ushinzwe In this Chapter, “entitled person”, “former shareholder”, or “shareholder” include a reference to a curator and heir of an entitled person, former 171 Dans ce chapitre, les termes “la personne habilitée”, font “ancien référence à un curateur et héritier de la personne actionnaire”, ou “actionnaire” OG N°17bis of 27/04/2009 ububasha, gucunga umutungo cyangwa se uzungura umuntu ubifitiye umunyamigabane cyangwa umunyamigabane w‟isosiyete n‟umuntu imigabane y‟umwe muri abo bantu yahawe mu buryo bw‟imikorere y‟isosiyete. uwari shareholder, or shareholder and a person to whom shares of any of those persons have passed by operation of act. habilitée, de l‟ancien actionnaire ou actionnaire et une personne à qui les actions de l‟une de ces personnes ont été attribuées par un acte d‟opération.
  22. 222

    Court ruling

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    AI-assisted research summary: A company, board member, shareholder, or other interested party may ask a court to restrain a person whose conduct hinders the company’s transactions.

    Article 222 : Court ruling Article 222: Ordonnance 23 OG N°17bis of 27/04/2009 Ingingo ya 222: Icyemezo cy’urukiko gihagarika Article 222 : Restraining court order Article 222: Ordonnance d’interdiction Isosiyete, umwe mu bagize Inama y‟Ubutegetsi, umunyamigabane cyangwa undi muntu wese ufite inyungu muri sosiyete, ashobora gusaba urukiko guhagarika uwo ariwe wese ubangamira ibikorwa bya sosiyete. A company, a member of the Board of Directors, a shareholder and any other interested party may request a court to restrain any person whose conduct would be a hindrance to the company‟s transactions. Une société, un administrateur, un actionnaire ou toute autre personne ayant un intérêt dans la société peut demander au tribunal d‟arrêter quiconque veut enfreindre les activités de la société.
  23. 223

    Gutanga ikirego mu mwanya

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    AI-assisted research summary: A company, a board member, or a shareholder may ask the court to file a claim for the company or its subsidiary.

    Ingingo ya 223: Gutanga ikirego mu mwanya wa Sosiyete Article 223: Filing the claim on behalf of the company Article 223: Action intentée au nom de la Société Ingingo ya 223: Gutanga ikirego mu mwanya w’isosiyete Article 223 : Filing the claim on behalf of the company Article 223: Action intentée au nom de la société Isosiyete, umwe mu bagize Inama y‟Ubutegetsi cyangwa umwe mu banyamigabane ashobora gusaba urukiko gutanga ikirego mu izina no mu z‟isosiyete nyungu iyishamikiyeho. z‟isosiyete cyangwa A company, a member of the Board of Directors or a shareholder may request the court to file a claim on behalf of the company or its subsidiary. Une société, un administrateur ou un actionnaire peut demander au tribunal d‟introduire une demande au nom et pour le compte de la société ou de sa filiale. Abasaba uruhushya rwo gutanga ikirego cyangwa kugoboka, bashingira kuri ibi bikurikira: Those applying for the authorization to file a case or intervene shall take into consideration the following: Ceux qui demandent la permission d‟introduire une demande ou une intervention, doivent considérer : zishobora kuba ku manza ingano y‟amafaranga y‟ikurikirana rubanza 1º ingaruka zishobora gukurikiraho; 2º ugereranyije n‟icyemezo urukiko rusabwa gufata; 3º y‟ikirego n‟isosiyete cyangwa indi iyishamikiyeho ; imiterere cyatanzwe cyose 1° 2° 3° the likelihood of the proceedings that may follow; the costs of the proceedings in relation to the decision to be taken; the nature of any action already taken by the company or its subsidiary; 1° 2° 3° les effets sur le procès qui pourrait s‟en suivre; les coûts du procès en rapport avec la décision à prendre ; la nature de toute action déjà intentée par la société ou sa filiale; 172 OG N°17bis of 27/04/2009 inyungu indi z‟isosiyete 4º iyishamikiyeho mu gihe urubanza rutangijwe, rukomejwe, ruburanwe cyangwa ruhagaritswe. cyangwa 4° the interests of the company or its subsidiary in the proceedings being commenced, continued, defended or discontinued. 4° les intérêts de la société ou de sa filiale sur le procès déjà engagé, poursuivi, défendu ou suspendu.
  24. 224

    Ibirego by’abanyamigabane

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    AI-assisted research summary: A shareholder or former shareholder may bring a claim against the company, board members, a director, or an officer for breach of duty owed to shareholders.

    Ingingo ya 224: Ibirego by’abanyamigabane b’isosiyete ku giti cyabo Article 224: Filing a claim by shareholders Article 224: Actions personnelles intentées par les actionnaires Ingingo bw’umunyamigabane ya 225: Uburenganzira Ingingo ya 224: Ibirego by’abanyamigabane b’isosiyete ku giti cyabo Article 224 : Filing a claim by shareholders Article 224: Actions personnelles intentées par les actionnaires Umunyamigabane w‟isosiyete cyangwa uwahoze ariwe ashobora gutanga ikirego, arega sosiyete, abagize Inama y‟Ubutegetsi cyangwa umwe mu cyangwa umukozi mukuru kubera bayigize kutubahiriza zo kurengera inyungu z‟abanyamigabane. inshingano zabo A shareholder or former shareholder may bring an claim against a company, its Board members or a director or an officer, for breach of a duty owed to him or her as shareholders. Un actionnaire ou un ancien actionnaire peut les intenter une action contre une société, administrateurs ou un administrateur ou un cadre supérieur pour violation d‟une responsabilité due aux actionnaires. cyatewe Ikirego ntigishobora gutangwa hashakwa gusiba igihombo ry‟agaciro k‟imigabane cyangwa kutongera agaciro kayo bitewe gusa n‟igihombo isosiyete yagize cyangwa inyungu itashoboye kubona. n‟igabanuka An action may not be brought to recover any loss in the form of a reduction in the value of shares in the company or a failure to increase the shares in value by reason only of a loss suffered, or a gain forgone, by the company. Une action ne peut être intentée afin de récupérer toute perte pour cause de réduction de valeur des actions ou un manquement d‟augmenter la valeur des actions pour motif résultant uniquement d‟une perte subie ou un profit que la société aurait pu avoir. Ingingo bw’umunyamigabane ya 225: Uburenganzira
  25. 225

    Shareholders’rights

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    AI-assisted research summary: A shareholder may bring an action against the company if the company breaches a duty owed to the shareholder.

    Article 225: Shareholders’rights Article 225: Droits d’un actionnaire Article 225 : Shareholder’s rights Article 225: Droits d’un actionnaire Umunyamigabane wese ashobora gutanga ikirego, arega ibyo isosiyete bitewe n‟uko imugomba nk‟umunyamigabane. itubahirije Any shareholder of a company may bring an action against the company for breach of a duty owed by the company to him or her as a shareholder. Tout actionnaire peut intenter une action contre la société pour violation d‟une responsabilité due par la société à celui-ci en tant qu‟actionnaire.
  26. 226

    Kwemeza ibyemezo byafashwe

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    AI-assisted research summary: Shareholders may later approve a director’s or board’s exercise of a power that actually belongs to the shareholders, if it is not against the company’s interests.

    Ingingo ya 226: Kwemeza ibyemezo byafashwe Article 226: Approving decisions made Article 226: Ratification UMUTWE WA III: IMITEGEKERE Y’AMASOSIYETE CHAPTER COMPANIES III: ADMINISTRATION OF CHAPTER III: ADMINISTRATION DES SOCIÉTÉS Ingingo ya 226: Kwemeza ibyemezo byafashwe Article 226 : Approving decisions made Article 226: Approuver les décisions prises Ikoreshwa ry‟ububasha n‟uri mu nama y‟ubutegetsi cyangwa Inama y‟Ubutegetsi y‟isosiyete mu gihe ubwo bubasha ari ubw‟abanyamigabane rishobora kwemezwa na bo nyuma nk‟aho aribo babikoze mu The purported exercise by a director or the Board of Directors of a company of a power vested in the those shareholders may shareholders as if it was done by them provided that approved by be L‟exercice d‟un pouvoir présumé par un administrateur ou par le Conseil d‟Administration de la société alors que ce pouvoir appartient aux actionnaires, peut être approuvé par la suite par ces 173 OG N°17bis of 27/04/2009 gihe bitabangamiye inyungu z‟isosiyete. Ikoreshwa ry‟ubwo bubasha kandi bwemejwe rigomba gufatwa nk‟ikoreshwa rifite agaciro kandi riboneye ry‟ubwo bubasha. they are not against the interests of the company. The purported exercise of a power that is ratified shall be deemed to be, and always to have been, a proper and valid exercise of that power. actionnaires comme si ce pouvoir avait été exercé par eux et si cela ne préjudicie pas les intérêts de la société. L‟exercice d‟un pouvoir présumé et dûment ratifié doit être considéré comme étant un exercice valide et convenable de ce pouvoir. UMUTWE WA III: IMITEGEKERE Y’AMASOSIYETE CHAPTER COMPANIES III: ADMINISTRATION OF CHAPTER SOCIÉTÉS III: ADMINISTRATION DES
  27. 227

    Ishyirwaho ry’uhagararira

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    AI-assisted research summary: A company may appoint a person as its attorney by written or oral agreement, generally or for a specific matter.

    Ingingo ya 227: Ishyirwaho ry’uhagararira isosiyete Article 227 : Appointment of a company’s attorney Article 227: Nomination du mandataire Ingingo ya 227: Ishyirwaho ry’uhagararira isosiyete Article 227 : Appointment of a company’s attorney Article 227: Nomination du mandataire Isosiyete ishobora gushyiraho uyihagararira byaba mu magambo cyangwa mu nyandiko ku bibazo bisanzwe cyangwa byihariye. A company may, by written or oral agreement, appoint a person as its attorney either generally or in relation with a specified matter. Une société peut, par accord écrit ou oral nommer un mandataire pour des questions d‟ordre général ou spécifique. Ibikorwa by‟uhagarariye isosiyete akora mu izina ryayo byitirirwa isosiyete. Acts of the attorney in accordance with the agreement bind the company. Les actes émanant du mandataire au nom de la société engagent la société.
  28. 228

    Amasezerano yakozwe mbere

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    AI-assisted research summary: A pre-incorporation contract may be ratified after the company is incorporated, either within the time set in the contract or, if none is set, within a reasonable time.

    Ingingo ya 228: Amasezerano yakozwe mbere y’ishingwa ry’isosiyete Article 228: A pre-incorporation contract Article 228: Contrats passés avant constitution de société la Ingingo ya 228: Amasezerano yakozwe mbere y’ishingwa ry’isosiyete Article 228 : A pre-incorporation contract Article constitution de société 228: Contrats passés avant la akozwe mbere y‟itangizwa Amasezerano ry‟isosiyete, ashobora kwemezwa mu gihe giteganywa muri ayo masezerano. Iyo nta gihe giteganywa, iyemeza ryayo rizaba mu gihe gikwiye nyuma y‟ishingwa ry‟isosiyete mu izina cyangwa mu nyungu z‟abayishinze. A pre-incorporation contract may be ratified within such period as may be specified in the contract, or where no period is specified, then within a reasonable time after the incorporation of the company in the name of which, or on behalf of which, it has been made. Un contrat passé avant la constitution de la société, peut être entérimé dans le délai prévu dans ledit contrat. Lorsque aucun délai n‟est prévu, la ratification se fera dans un temps raisonnable après la constitution de la société au nom de qui, ou au profit de qui, il a été établi. Amasezerano yemejwe agakurikizwa nkaho mw‟ishyirwaho ryayo. agira agaciro kandi isosiyete yagize uruhare A contract that is ratified is as valid and enforceable as if the company had been a party to the contract when it was made. Un contrat qui est entérimé est valable et applicable comme si la société avait été partie prenante au contrat lors de son établissement. Amasezerano yakozwe mbere y‟itangira A pre-incorporation contract may be ratified by a Un contrat passé avant la constitution d‟une société 174 OG N°17bis of 27/04/2009 ry‟isosiyete, ashobora kwemezwa nayo mu buryo bumwe nkaho yakozwe mu izina ryayo. company in the same manner as a contract may be entered into on behalf of a company. peut être entérimé par celle-ci de la même manière que s‟il avait été passé au nom d‟une société.
  29. 229

    Ibifatwa nkaho ari inshingano

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    AI-assisted research summary: A pre-incorporation contract carries implied warranty terms unless the contract says otherwise.

    Ingingo ya 229: Ibifatwa nkaho ari inshingano ku masezerano yakozwe mbere y’ishyingwa ry’isosiyete Article 229: Implied warranty from a pre- incorporation Article 229: Garanties légales dans les contrats passés avant la constitution de la société Ingingo ya 229: Ibifatwa nkaho ari inshingano ku masezerano yakozwe mbere y’ishingwa ry’isosiyete Article 229 : Implied warranty from a pre- incorporation Article 229: Garanties légales dans les contrats passés avant la constitution de la société Mu masezerano akozwe mbere y‟ishingwa ry‟isosiyete, uretse iyo bivuzwemo ukundi aba akubiyemo ko: In a pre-incorporation contract, unless a contrary intention is expressed in the contract, there is an implied warranty that: Dans un contrat passé avant la constitution de la société, sauf intention contraire exprimée dans ledit contrat, il est stipulé que : isosiyete 1º itangizwa mu gihe gishobora kugaragazwa mu masezerano cyangwa, iyo nta gihe cyateganijwe, itangizwa rikorwa mu gihe gikwiye nyuma y‟ikorwa ry‟amasezerano; isosiyete igomba kwemeza amasezerano 2º mu gihe kivugwa muri ayo masezerano cyangwa, mu gihe nta gihe cyagaragajwe, iyemezwa rikorwa mu gihe gikwiye nyuma y‟ishingwa ry‟isosiyete. 1° 2° that the company shall be incorporated within such period as may be specified in the contract, or if no period is specified, then within a reasonable time after the making of the contract; that the company shall ratify the contract within such period as may be specified in the contract, or if no period is specified, then within the incorporation of the company. reasonable after time a 1° la société sera constituée durant un délai qui peut être spécifié dans le contrat, ou dans le cas où aucun délai n‟est prévu, la constitution se fera dans un délai raisonnable après la conclusion du contrat ; la société doit entérimer le contrat durant 2° un délai dûment spécifié au contrat ou dans le cas où aucun délai n‟est prévu, la constitution se fera dans un délai raisonnable après la constitution de la société.
  30. 230

    Ukutemeza amasezerano

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    AI-assisted research summary: A party to a pre-incorporation contract may take the matter to court if the company does not approve all or part of the contract after registration.

    Ingingo ya 230: Ukutemeza amasezerano Article 230 : Non-approval of pre-incorporation Article 230: Défaut de ratifier contract Ingingo ya 230: Ukutemeza amasezerano Article 230: Non-approval of pre-incorporation Article 230: Défaut de confirmation contract Umwe mu bagize amasezerano yakozwe mbere y‟uko isosiyete yandikwa, nyuma yo kwandikwa ntiyemeze ingingo zose ziyagize cyangwa igice cyayo ashobora kuregera urukiko. A party to a pre-incorporation contract that has not been approved all or a part of its provisions by the company after a registration of the company may file a claim to the Court. Une partie au contrat passé avant la constitution de la société qui, après son enregistrement ne confirme pas le contrat, ou une partie de ses clauses, peut saisir une juridiction.
  31. 231

    Uruhare rw’uwagize igitekerezo

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    AI-assisted research summary: A company promoter who acquires property or information they should have obtained for the company must account to the company for it and for any profit made from using it.

    Ingingo ya 231: Uruhare rw’uwagize igitekerezo cyo gushinga isosiyete mu gutanga amakuru Article 231: Provision of information by the company’s promoter Article 231: Contribution d’un promoteur de la société dans la divulgation de l’information Ingingo ya 231: Uruhare rw’uwagize igitekerezo cyo gushinga isosiyete mu gutanga amakuru Article 231: Provision of information by the company’s promoter Article 231: Contribution d’un promoteur de la société en matière d’information Uwagize igitekerezo cyo gushinga sosiyete A promoter who acquires any property or Un promoteur qui acquiert un bien ou une 175 OG N°17bis of 27/04/2009 ikintu cyangwa amakuru byari mu wabonye izina ry‟isosiyete nshingano ze kubibona mu agomba icungwa ry‟umutungo cyangwa inyungu yabashije kubona hakoreshejwe icyo kintu cyangwa ayo makuru. kumenyesha isosiyete information in circumstances in which it was his/her duty to acquire it on behalf of the company shall account to the company for such property and for any profit which he/she may have made from the use of such property or information. information qu‟il était de son devoir d‟acquérir au nom de la société doit rendre compte à la société de sa gestion ou du profit qu‟il a pu réaliser en utilisant un tel bien ou une telle information.
  32. 232

    Icyicaro

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    AI-assisted research summary: Every company must always have a registered office in Rwanda.

    Ingingo ya 232: Icyicaro Article 232: Registered office Article 232: Siège social Ingingo ya 232: Icyicaro Article 232 : Registered office Article 232: Siège social Buri sosiyete igomba kugira icyicaro mu Rwanda aho ubutumwa n‟imenyesha bishobora kujya biyigezwaho ari naho hafatwa nk‟aho isosiyete ibarizwa igihe cy‟ikurikiranwa. Every company shall always have a registered office in Rwanda to which all communications and notices may be addressed and which shall constitute the address for service of legal proceedings on the company. Chaque société doit avoir un siège social au Rwanda où toutes communications et notifications peuvent lui être adressées et lequel siège représente le domicile légal de la société en cas de procédures judiciaires.
  33. 233

    Ihindurwa ry’icyicaro

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    AI-assisted research summary: The board of directors may change the company’s registered office at any time.

    Ingingo ya 233: Ihindurwa ry’icyicaro Article 233 : Changing the registered office Article 233: Changement de siège social 24 OG N°17bis of 27/04/2009 Ingingo ya 233: Ihindurwa ry’icyicaro Article 233 : Changing the registered office Article 233: Changement de siège social Inama y‟Ubutegetsi ishobora, igihe icyo ari cyo cyose, guhindura cy‟isosiyete kibarizwa. icyicaro aho The Board of Directors of a company may, at any time, change the registered office of the company. Le Conseil d‟Administration peut, à tout moment, changer le lieu du siège social de la société. Ihinduka Umwanditsi Mukuru kugira ngo byandikwe. ry‟icyicaro rigomba kumenyeshwa The change of the registered office shall be notified to the Registrar General for registration. Le changement de communiqué enregistrement. au Registraire Général social doit être pour siège Ihinduka ry‟icyicaro rigomba kugira agaciro ku itariki yanditse mu imenyekanisha. The change of the registered office shall take effect the date contained in the notice. Le changement de siège social doit prendre effet à la date inscrite dans la notification.
  34. 234

    Inyandiko z’isosiyete zibikwa

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    AI-assisted research summary: A company must keep specified records at its registered office.

    Ingingo ya 234: Inyandiko z’isosiyete zibikwa ku cyicaro cy’isosiyete Article 234: Records that are kept at the company’s registered office Article 234: Les Documents de la société Ingingo ya 234: Inyandiko z’isosiyete zibikwa ku cyicaro cy’isosiyete Article 234: Records of the company kept at the company’s head office Article 234: Documents de la société gardés au siège de la société Isosiyete inyandiko zikurikira: igomba kubika ku cyicaro cyayo A company shall keep at its registered office the following records: Une société doit tenir à son siège social les documents ci-après: 1° amategeko shingiro yayo; 1° the Articles of association; 1° ses statuts; 176 OG N°17bis of 27/04/2009 2° inyandikomvugo z‟inama n‟imyanzuro yafashwe n‟abanyamigabane b‟isosiyete mu gihe cy‟imyaka icumi (10) iheruka; inyungu cyandikwamo 3° igitabo bwite z‟abagize Inama y‟Ubutegetsi; 4° inyandikomvugo z‟inama zose n‟imyanzuro y‟abagize Inama y‟Ubutegetsi na komite zabo mu myaka icumi (10) iheruka; 5° ibyemezo byose byatanzwe n‟abagize Inama y‟Ubutegetsi hakurikijwe iri tegeko mu myaka icumi (10) iheruka; 2° 3° 4° 5° minutes of all meetings and resolutions of shareholders within the last ten (10) years; 2° an interests register for directors; minutes of all meetings and resolutions of directors and directors‟ committees within the last ten (10) years; 3° 4° certificates given by directors under this Law within the last ten (10) years; 5° 6° amazina y‟abagize n‟aho babarizwa; Inama y‟Ubutegetsi 6° 7° kopi yose y‟inyandiko yandikiwe abanyamigabane cyangwa abafite imigabane y‟ubwoko bumwe mu myaka icumi (10) iheruka; harimo na raporo zisoza umwaka; b‟isosiyete 7° 8° kopi y‟ibigaragaza uko umutungo uhagaze 8° mu myaka icumi (10) iheruka; 9° ibitabo by‟ibaruramari by‟imyaka icumi 9° (10) ya nyuma; 10° igitabo cy‟imigabane; 11° kopi y‟inyandiko yose ishyiraho cyangwa yerekana ibisabwa isosiyete iri mu bubiko nk‟uko biteganywa mu iri tegeko. 10° 11° the full names and addresses of the current directors; copies of all written communications to all shareholders or all holders of the same class of shares during the last ten (10) years, including annual reports; copies of all financial statements ,for the last ten (10) years completed accounting periods; the accounting records for the last ten (10) years; the shares register; the copies of instruments creating or evidencing to be registered under this Law. required charges 6° 7° 8° 9° 10° 11° les procès-verbaux de toutes les réunions et les résolutions prises par les actionnaires sur les dix (10) dernières années; un registre d‟intérêts des administrateurs; par par prises résolutions les certificats délivrés les procès-verbaux de toutes les réunions et les les administrateurs, leurs comités durant les dix (10) dernières années; tous les administrateurs conformément à la présente loi sur les dix (10) dernières années; les noms et adresses complets des administrateurs en exercice; une copie de toute communication adressée aux actionnaires ou aux détenteurs du même type d‟action pendant les dix (10) dernières années, y compris les rapports annuels ; les copies des états financiers pour les dix (10) derniers exercices comptables; les livres comptables des dix (10) derniers exercices comptables; le registre des actions; une copie de tout document créant ou prouvant les charges tenues en conformité avec les dispositions de la présente loi.
  35. 235

    Ibikwa ry’inyandiko

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    AI-assisted research summary: Companies must keep current and previous financial-year documents at their registered office, and notify the Registrar General if other records are kept elsewhere or if the storage place changes.

    Ingingo ya 235: Ibikwa ry’inyandiko Article 235 : Keeping records Article 235: Tenue des documents Ingingo ya 235: Ibikwa ry’inyandiko Article 235 : Keeping records Article 235: Tenue des documents Inyandiko z‟isosiyete z‟umwaka w‟ibaruramari uriho n‟iz‟uwubanziriza zibikwa ku cyicaro The documents for the company‟s current and previous financial years shall be kept at the l‟exercice Les documents de comptable en cours et ceux de l‟exercice précédent la société de 177 OG N°17bis of 27/04/2009 cy‟isosiyete. Izindi nyandiko z‟isosiyete z‟indi myaka ibanziriza iyo zishobora kubikwa aho ariho hose bikamenyeshwa Umwanditsi Mukuru. company‟s registered office. Other documents for the previous years may be kept in any other place and notice of which shall be given to the Registrar General. sont tenus au siège social de la société. Les autres documents des années antérieures peuvent être tenus en toute localité. Une notification y relative doit être faite au Registraire Général. Iyo isosiyete ihinduye ahantu ibika inyandiko, igomba, mu gihe cy‟iminsi cumi n‟itanu (15) kubimenyesha Umwanditsi Mukuru. Where the company changes the place at which its records are kept, it shall, within fifteen (15) days of the change, notify the Registrar General . Lorsque la société change le lieu où sont tenus ses documents, elle doit dans un délai de quinze (15) jours, notifier ce changement au Registraire Général.
  36. 236

    Uburenganzira bwo gukora

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    AI-assisted research summary: Every company director is entitled to inspect the company’s records, if reasonable notice is given.

    Ingingo ya 236: Uburenganzira bwo gukora igenzura ry’ibitabo UMUTWE WA IBARURAMARI N’IGENZURA IBIRI MU IV: Article 236: Right to inspect records Article 236: Droit d’inspecter les registres CHAPTER IV: ACCOUNTING RECORDS AND AUDIT CHAPTER IV: DONNEES COMPTABLES ET AUDIT Ingingo ya 236: Uburenganzira bwo gukora igenzura ry’ibitabo Mu gihe abanje kubimenyesha, ugize Inama y‟Ubutegetsi y‟isosiyete wese afite uburenganzira bwo gukora ry‟ibitabo by‟isosiyete atabyishyuriye mu masaha akwiye we ubwe yagena. igenzura Article 236 : Right to inspect records Article 236: Droit d’inspecter les registres Every director of a company shall be entitled, on giving reasonable notice, to inspect the records of the company , without charge and at a reasonable time specified by the director himself. Chaque administrateur d‟une société a, moyennant une notification préalable, le droit d‟inspecter sans aucun frais les registres de la société à une heure raisonnable précisé l‟administrateur lui-même. UMUTWE WA IV: IBIRI MU IBARURAMARI N’IGENZURA CHAPTER IV: ACCOUNTING RECORDS AND AUDIT CHAPTER IV: DONNEES COMPTABLES ET AUDIT
  37. 237

    Ibitabo by’ibaruramari

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    AI-assisted research summary: Companies must keep accounting records that include receipts and expenses, assets and liabilities, and—depending on the business—records for goods or services with related invoices.

    Ingingo ya 237: Ibitabo by’ibaruramari Article 237: Accounting records Article 237: Livres comptables Ingingo ya 237: Ibitabo by’ibaruramari Article 237 : Accounting records Article 237: Livres comptables Ibitabo by‟ibaruramari bigomba kugira: 1° ibyinjiye n‟ibisohoka buri munsi biherekejwe n‟inyandiko zibiherekeza; The accounting records shall contain: 1° receipts and expenses with their accounting documents; Les livres comptables doivent contenir : 1° les valeurs quotidiennement justificatifs y relatifs ; perçues et accompagnées dépensées des 2° igitabo cy‟umutungo n‟imyenda y‟isosiyete; 3° iyo ibikorwa by‟isosiyete bireba ubucuruzi 2° a record of the assets and liabilities of the company; 2° un registre de l‟actif et du passif de la société; bw‟ibintu: a) igitabo n‟ibyacurujwe, n‟inyemezabuguzi zabyo; cy‟ibyaguzwe ababiguze 3° where the company‟s business involves 3° lorsque les activités de la société concernent dealing in goods: a) a record of bought and sold goods, those who bought them and related le commerce de marchandises: a) un registre des marchandises achetées et les factures les acheteurs et vendues, 178 OG N°17bis of 27/04/2009 b) igitabo cy‟ibicuruzwa biri mu bubiko n‟imihindagurikire yabyo; invoices; a record of stock held and its variation; b) correspondantes; b) un registre des marchandises en stock et la variation du stock; 4° iyo isosiyete igitabo kigaragaza serivisi zatanzwe giherekejwe n‟ inyemezabuguzi zabyo. icuruza serivisi, 4° where the company‟s business involves providing services, a record of services provided and relevant invoices. 4° société activités de les lorsque comprennent la vente de services, un registre des services fournis accompagné des factures correspondantes. la
  38. 238

    Gushyiraho umugenzuzi

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    AI-assisted research summary: A company must appoint an auditor at each annual meeting. If it does not, the Registrar General may order the company to appoint one within 30 days.

    Ingingo ya 238: Gushyiraho umugenzuzi w’imari Article 238: Appointment of an auditor Article 238: Nomination d’un auditeur Ingingo ya 238: Gushyiraho umugenzuzi w’imari Article 238 : Appointment of an auditor Article 238: Nomination d’un auditeur Isosiyete ngarukamwaka, gushyiraho umugenzuzi w‟imari. igomba muri buri nteko rusange A company shall, at each annual meeting, appoint an auditor. Une société doit, annuelle, nommer un auditeur. lors de chaque assemblée Iyo muri iyo nama ngarukamwaka y‟isosiyete nta mugenzuzi w‟imari ushyizweho cyangwa ukomeje gukora uwo murimo ndetse ukaguma udafite uwukora mu gihe cy‟ukwezi, Umwanditsi Mukuru afite ububasha bwo gutegeka isosiyete gushyiraho umugenzuzi w‟imari mu gihe kitarenze iminsi mirongo itatu (30). Where at that annual meeting, the company fails to appoint an auditor during that annual meeting or the post continues to fall vacant for a one month period, the Registrar General shall have the powers to have the company appoint its auditor within thirty (30) days. Lorsque au cours d‟une assemblée annuelle de la société, aucun auditeur n‟est nommé ou reconduit à son poste et que le poste reste inoccupé depuis un mois, le Registraire Général est habilité à ordonner à la société de nommer un auditeur dans un délai ne dépassant pas trente (30) jours.
  39. 239

    Amafaranga n’ibitangwa ku

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    AI-assisted research summary: The shareholders’ meeting or the Board of Directors determines the auditor’s salary and other expenses if the company constitution provides for it.

    Ingingo ya 239: Amafaranga n’ibitangwa ku mugenzuzi w’imari Article 239: The salary and other benefits for the auditor Article 239: Honoraires et dépenses d’un auditeur Ingingo ya 239: Amafaranga n’ibitangwa ku mugenzuzi w’imari Article 239 : The salary and other expenses for the auditor Article 239: Honoraires et dépenses d’un auditeur Amafaranga n‟ibitangwa ku mugenzuzi w‟imari w‟isosiyete rusange y‟abanyamigabane cyangwa n‟Inama y‟Ubutegetsi iyo biteganywa n‟amategeko shingiro y‟isosiyete bigenwa n‟inama The salary and other expenses for the auditor shall be determined by the meeting of shareholders or the Board of Directors where the constitution so provides. Les honoraires et dépenses d‟un auditeur d‟une société sont déterminés par l‟assemblée des actionnaires ou par le Conseil d‟Administration lorsque cela est prévu par les statuts de la société.
  40. 240

    Isosiyete y’abagenzuzi b’imari

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    AI-assisted research summary: An auditing firm may be appointed as a company’s auditor if it meets the listed residence, qualification, debt, and independence conditions; the rule does not apply to small private companies.

    Ingingo ya 240: Isosiyete y’abagenzuzi b’imari Article 240 : Auditing firm Article 240: Désignation d’un cabinet d’audit comme auditeur de la Société Ingingo ya 240: Isosiyete y’abagenzuzi b’imari Article 240 : Auditing firm Article 240: Cabinet d’audit Isosiyete y‟abagenzuzi b‟imari ishobora gusabwa An auditing firm may be appointed to be the Un cabinet d‟audit peut être désigné comme 179 OG N°17bis of 27/04/2009 n‟isosiyete kuyibera umugenzuzi w‟imari iyo: auditor of a company where : auditeur d‟une Société lorsque : 1° umwe nibura mu bagize iyo sosiyete aba mu Rwanda; 2° bose cyangwa bamwe mu bagize iyo sosiyete, harimo n„uba mu Rwanda bujuje ibyangombwa kugira ngo bagirwe abagenzuzi b‟imari; 1° 2° at least one member of the firm is ordinarily resident in Rwanda; all or some of the partners including the partner who is ordinarily resident in Rwanda are qualified for appointment as an auditor ; 1° au moins un membre du cabinet d‟audit réside au Rwanda; 2° tous ou quelques uns des partenaires, y compris celui qui réside au Rwanda, sont qualifiés pour être nommés auditeur; 3° atabereyemo umwenda iyo sosiyete; 3° is indebted to the company; 3° il n‟est pas débiteur de cette société; 4°atari umwe mu banyamigabane b‟isosiyete, Inama y‟Ubutegetsi yayo, umwe mu bagize sosiyete umukozi wayo iyishamikiyeho; cyangwa w‟indi 4° the firm is not one of the company‟s shareholders, members of the Board of Directors, does not work for the company or for its subsidiary; 4° aucun actionnaire du cabinet d‟audit n‟est actionnaire de la société, ni administrateur, son employé ou employé d‟une société affiliée ; Ibivugwa muri iyi ngingo ntibireba amasosiyete kuyiguramo mato imigabane. adahamagarira rubanda The provisions of this article shall not apply to small private companies. Les dispositions du présent article ne s‟appliquent pas aux petites sociétés privées.
  41. 241

    Raporo y’igenzura

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    AI-assisted research summary: An audit report must be signed on behalf of the auditing firm by one of its members who is a qualified auditor.

    Ingingo ya 241: Raporo y’igenzura Article 241: Auditing report Article 241: Rapport d’audit Ingingo ya 241: Raporo y’igenzura Article 241 : Auditing report Article 241: Rapport d’audit izina ry‟ikigo Raporo y‟igenzura igomba gushyirwaho umukono mu gikora nk‟abagenzuzi b‟imari b‟isosiyete n‟umwe mu inshingano bakigize ubifitiye ububasha ufite z‟umugenzuzi w‟imari. cyashyizweho An auditing report required to be signed on behalf of a firm appointed as auditor of a company , by a member of the firm who is a qualified auditor. Un rapport d‟audit doit être signé au nom du cabinet d‟audit nommé agissant en tant qu‟auditeur d‟une société par un de ses membres qualifié remplissant le rôle d‟auditeur.
  42. 242

    Ibyo umugenzuzi w’imari

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    AI-assisted research summary: A person may not be appointed or act as a company auditor unless qualified or equivalent to a chartered accountants’ institution or association, except for small private companies.

    Ingingo ya 242: Ibyo umugenzuzi w’imari asabwa kuba yujuje Article 242: Qualifications of an auditor Article 242: Qualifications d’un auditeur Ingingo k’umugenzuzi w’imari ya 243: Gukomeza imirimo Ingingo ya 242: Ibyo umugenzuzi w’imari asabwa kuba yujuje Article 242 : Qualifications of an auditor Article 242: Qualifications d’un auditeur Uretse amasosiyete matoya y‟abikorera, nta muntu ushobora gushyirwaho nk‟umugenzuzi w‟imari w‟isosiyete, keretse iyo abifitiye impamyabumenyi cyangwa afite ubumenyi buhwanye n‟ubw‟isosiyete No person shall be appointed or act as auditor of a company, other than a small private company, unless he/she possesses qualifications of, or equivalent to those of any institution or association Sous réserve des petites sociétés privées, personne ne peut être nommée auditeur d‟une société, à moins qu‟il ne soit qualifié ou ne possède des toute qualifications équivalentes à celles de 180 OG N°17bis of 27/04/2009 cyangwa ibaruramari. ishyirahamwe ry‟inzobere mu of chartered accountants. institution ou association d‟experts comptables. Ingingo k’umugenzuzi w’imari ya 243: Gukomeza imirimo
  43. 243

    Automatic reappointment

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    AI-assisted research summary: An auditor is automatically reappointed at the company’s annual meeting unless one of the listed exceptions applies.

    Article 243: Automatic reappointment Article 243: Reconduction automatique d’un auditeur Article 243 : Automatic reappointment of auditor Article 243: Reconduction automatique d’un auditeur Umugenzuzi w‟imari w‟isosiyete ashobora kwemererwa gukomeza imirimo ye igihe cy‟inama ngarukamwaka y‟isosiyete keretse iyo: An auditor of a company shall be automatically reappointed at an annual meeting of the company unless : auditeur Un être automatiquement reconduit à son poste lors de la tenue de l‟assemblée annuelle de la société sauf si: société d‟une peut 1° isosiyete, mu nama ngarukamwaka y‟Inteko Rusange, ifashe icyemezo cyo usimbura undi muntu gushyiraho umugenzuzi w‟imari wariho; 1° the company passes a resolution at the annual meeting appointing another person to replace the auditor; 1° lors de la société adopte, générale annuelle, une une nommer remplacement d‟un auditeur; autre l‟assemblée résolution de en personne isosiyete 2º ifashe nto icyemezo cyo kudashyiraho umugenzuzi w‟imari; yigenga 3º umugenzuzi w‟imari amenyesheje isosiyete icyemezo cye cyo kudakomeza imirimo ye. 2° 3° small private company passes a that no auditor shall be a resolution appointed; the auditor has given notice the company that he/she does not wish to be reappointed. to 2° 3° une petite société résolution de ne pas nommer un auditeur; privée adopte une l‟auditeur a donné une notification à la société de sa décision de ne pas reconduire son mandat.
  44. 244

    Umugenzuzi w’imari udashaka

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    AI-assisted research summary: If an auditor gives written notice that they do not want to be reappointed, the board must, if the auditor asks, share the auditor’s written reasons with shareholders and the Registrar General and allow the auditor or a representative to explain them at a shareholders’ meeting.

    Ingingo ya 244: Umugenzuzi w’imari udashaka gukomerezwa manda cyangwa ushaka kwegura Article 244: An auditor who does not wish to be reappointed who wishes to resign Article 244: Auditeur qui décline son mandat la ou reconduction de démissionne Ingingo ya 244: Umugenzuzi w’imari udashaka gukomerezwa manda cyangwa ushaka kwegura Article 244 : An auditor who does not wish to be reappointed or wishes to resign Article 244: Auditeur reconduction de son mandat ou démissionner qui décline la désire Iyo umugenzuzi w‟imari amenyesheje mu nyandiko Inama y‟Ubutegetsi y‟isosiyete ko adashaka gukomeza manda, inama igomba, iyo umugenzuzi w‟imari abisabye: Where an auditor gives the Board of Directors of a company written notice that he/she does not wish to be reappointed, the Board shall, if requested to do so by that auditor : Lorsqu‟un auditeur fait une notification écrite au Conseil d‟Administration de la société de ne pas reconduire son mandat, le Conseil doit, si l‟auditeur en fait la demande: gushyikiriza abanyamigabane b‟isosiyete 1º bose n‟Umwanditsi Mukuru, ku mafaranga 1°distribute to all shareholders and to the Registrar General, at the expense of the 181 1° remettre à les actionnaires et au Registraire Général, aux frais de la société, un tous OG N°17bis of 27/04/2009 y‟isosiyete, raporo yanditse yakozwe n‟umugenzuzi w‟imari igaragaza impamvu adashaka kongererwa manda; the company, a written statement of auditor‟s reasons for his/her wish not to be reappointed; rapport écrit émanant de l‟auditeur concerné et contenant les motifs de sa décision ; kwemerera umugenzuzi w‟imari cyangwa nama 2º umuhagarariye mu y‟abanyamigabane ku mpamvu z‟isezera. gusobanura 2°permit the auditor or his/her representative to explain at a shareholders‟ meeting the reasons to be for his/her wish not reappointed. 2° permettre à l‟auditeur ou à son mandataire d‟expliquer à l‟assemblée des actionnaires les motifs de sa décision.
  45. 245

    Iyegura ry’umugenzuzi

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    AI-assisted research summary: An auditor may resign before the company’s annual meeting, and the company must then call a special board meeting to receive the resignation notice.

    Ingingo ya 245: Iyegura ry’umugenzuzi Article 245: Auditor’s resignation Article 245: Démission d’un auditeur 25 OG N°17bis of 27/04/2009 Ingingo ya 245: Iyegura ry’umugenzuzi Article 245 : Auditor’s resignation Article 245: Démission d’un auditeur inteko Umugenzuzi w‟imari ashobora kwegura mbere isosiyete y‟uko ibimenyeshejwe inama idasanzwe y‟abagize Inama y‟Ubutegetsi kugira ngo bamenyeshwe iyegura ry‟umugenzuzi w‟imari. iterana. igomba guhamagaza rusange Iyo An auditor may resign prior to the annual meeting of the company. This shall, after receiving the notification thereof, call on the Board of Directors to a special meeting to receive the auditor‟s notice of resignation. Un auditeur peut démissionner avant la tenue de la réunion de l‟assemblée générale. Aussitôt informée, la société doit convoquer une réunion extraordinaire du Conseil d‟administration aux fins de prendre connaissance de la démission d‟un auditeur. Umugenzuzi w‟imari atanga raporo yanditse imuha, we ubwe cyangwa umuhagarariye, umwanya wo gusobanura kudakomeza imirimo ye nk‟umugenzuzi w‟imari. icyemezo cye cyo The auditor shall provide a written report which gives to him/her representative the opportunity to give an explanation why he/she does not wish to be re appointed as auditor. L‟auditeur dresse un rapport écrit, qui lui donne l‟opportunité ou à son représentant de justifier sa décision de ne pas accepter la reconduction de son mandat d‟auditeur. Muri iyo nama kandi Inama y‟Ubutegetsi cyangwa iy‟abanyamigabane ishyiraho undi mugenzuzi w‟imari. Also during that meeting, the Board of Directors or the meeting of shareholders shall appoint of a new auditor. Lors de cette réunion, le Conseil d‟Administration ou l‟assemblée des actionnaires nomme un nouvel auditeur.
  46. 246

    Kwishyura umugenzuzi w’imari

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    AI-assisted research summary: A company must pay an auditor who resigned or finished duties for the report presented to shareholders.

    Ingingo ya 246: Kwishyura umugenzuzi w’imari wasezeye cyangwa warangije imirimo ye Article 246: Payment to an auditor who resigned Article 246: Remboursement des frais et dépenses l’auditeur qui a démissionné ou qui a mis fin à ses fonctions engagés par Ingingo ya 246: Kwishyura umugenzuzi w’imari wasezeye cyangwa warangije imirimo ye Article 246 : Payment to an auditor who resigned or has completed his/her duties Article 246: Remboursement de l’auditeur qui a démissionné ou qui a accompli ses tâches Umugenzuzi w‟imari wasezeye cyangwa warangije imirimo ye agomba kwishyurwa n‟isosiyete amafaranga n‟ibyo yatanze mu gutanga raporo mu nama y‟abanyamigabane b‟isosiyete. An auditor who has resigned from duties or has completed them, shall be entitled to be paid by the company for submitting the report in a company‟s shareholders‟ meeting. fees and expenses reasonable L‟auditeur qui a démissionné ou qui a accompli ses tâches a droit au remboursement des dépenses et frais engagés pour la présentation du rapport à l‟Assemblée des actionnaires. 182 OG N°17bis of 27/04/2009
  47. 247

    Raporo y’igenzura ry’imari

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    AI-assisted research summary: A company’s auditor must prepare an audit report and submit it to the shareholders.

    Ingingo ya 247: Raporo y’igenzura ry’imari Article 247: Auditor’s report Article 247: Rapport d’audit Ingingo ya 247: Raporo y’igenzura ry’imari Article 247 : Auditor’s report Article 247: Rapport d’audit Umugenzuzi w‟imari w‟isosiyete akora raporo ijyanye n‟igenzura ashyikiriza abanyamigabane b‟isosiyete. The auditor of a company shall prepare an auditing report and submit it to the company‟s shareholders. L‟auditeur d‟une société doit rédiger un rapport relatif aux états financiers qu‟il a audités à l‟attention des actionnaires. Raporo y‟umugenzuzi w‟imari igomba kugaragaza: The auditor‟s report shall state the following: Le rapport d‟un auditeur doit faire ressortir: 1° umurimo wakozwe n‟umugenzuzi w‟imari; 2° ibyo yagenzuye; 1° 2° the work done by the auditor; the scope and limitations of the audit; 1° le travail effectué par l‟auditeur; 2° les activités ayant fait l‟objet d‟audit; 3° ko nta sano, nta nyungu nta mwenda afite mu 3° isosiyete; the proof that there is no relationship, no interests and debt which the auditor has in the company; 3° qu‟il n‟existe aucune relation, aucun intérêt et aucune dette envers la société de la part de l‟auditeur; 4° ko umugenzuzi w‟imari yabonye amakuru 4° whether n‟ibisobanuro yashakaga; 5° ko ibitabo by‟ubucuruzi by‟ isosiyete byuzuye 5° kandi byujujwe neza; 6° ko raporo ijyanye n‟iby‟umutungo yerekana neza ko umutungo w‟isosiyete uhagaze, bitaba ibyo hakagaragara aho bitameze neza; 6° the auditor has obtained all he/she information and explanations needed; whether, proper accounting records have been well kept by the company; whether, the financial statements give a true and fair view of the matters to which they relate, and where they do not, shortcomings are identified; the auditor‟s opinion, in 4° le fait que l‟auditeur ait obtenu toute information et explications dont il avait besoin ; 5° que les registres comptables sont régulièrement bien tenus et remplis; 6° que les états financiers traduisent l‟exactitude des activités auxquelles ils se réfèrent et, dans le financiers doivent cas contraire, contenir les irrégularités ; les points qui présentent les états 7° ko raporo y‟igenzura ry‟umutungo yateguwe amahame hakurikijwe kandi igakorwa y‟ibaruramari mpuzamahanga; 7° whether, the financial statements comply with the international accounting standards; 7° que les états financiers ont été établis conformément aux normes internationales de la comptabilité; 8° ko umugenzuzi w‟imari w‟isosiyete atanga ibibazo ku igitekerezo cye akanagaragaza micungire y‟umutungo w‟isosiyete; 8° the auditor‟s opinion and problems that are linked with the company‟s management; 8° l‟opinion de l‟auditeur et les problèmes sur la gestion des biens de la société en relevant les irrégularités ; 9° Umugenzuzi w‟Imari atanga inama ku bibazo 9° the auditor makes recommendations with 9° l‟auditeur donne des recommendations sur les byagaragaye mu igenzura. regard to the identified problems. irrégularités relevées lors de l‟audit. 183 OG N°17bis of 27/04/2009
  48. 248

    Kubona amakuru

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    AI-assisted research summary: A company’s board must give the auditor access to accounting records and other documents, and the auditor may get needed information and explanations from directors or employees.

    Ingingo ya 248: Kubona amakuru Article 248 : Access to information Article 248: Accès à l’information Ingingo ya 248: Kubona amakuru Article 248 : Access to information Article 248: Accès à l’information y‟Ubutegetsi Inama igomba gushyikiriza umugenzuzi w‟imari ibitabo byose n‟izindi nyandiko z‟isosiyete. y‟isosiyete The Board of Directors of a company shall ensure that an auditor of the company has access to the accounting records and other documents of the company. Le Conseil d‟Administration de la société doit soumettre les données l‟auditeur comptables et autres documents de la société. toutes à w‟imari bwo afite Umugenzuzi Inama uburenganzira y‟Ubutegetsi y‟isosiyete n‟abakozi bayo amakuru n‟ibisobanuro abona ari ngombwa mu kazi ke nk‟umugenzuzi w‟imari. w‟isosiyete abagize kwaka An auditor of a company is entitled to receive from directors or employees of the company such information and explanations as he/she thinks necessary for the performance of his or her duties as auditor. L‟auditeur d‟une société est habilité à recevoir de la part des administrateurs ou des employés de la société des informations et explications qu‟il juge nécessaires pour l‟exercice de ses fonctions en tant qu‟auditeur. Cyakora umukozi ubajijwe n‟umugenzuzi w‟imari ashobora kugaragaza mu nyandiko impamvu amakuru abazwa atayazi, adashobora kuyatanga cyangwa gutanga ibitekerezo bikenewe. However, an employee who is asked to provide information may indicate in written that he/she does not have the information required or can not disclose such information or provide the required opinion. Toutefois, un employé qui est interrogé par un auditeur, peut affirmer par écrit qu‟il n‟a pas les informations demandées, qu‟il ne peut pas les divulguer ou donner les avis dont l‟auditeur a besoin.
  49. 249

    Umugenzuzi w’imari mu nama

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    AI-assisted research summary: A company’s board must make sure the auditor can attend shareholders’ meetings, receive the communications shareholders are entitled to, and be heard on matters concerning the auditor.

    Ingingo ya 249: Umugenzuzi w’imari mu nama y’abanyamigabane b’isosiyete Article 249: Auditor’s attendance to the meeting of shareholders of the company Article 249: Présence d’un auditeur durant les Assemblées d’actionnaires Ingingo ya 249: Umugenzuzi w’imari mu nama y’abanyamigabane b’isosiyete Article 249 : Auditor’s attendance to the meeting of shareholders of the company Article 249: Présence d’un auditeur durant les Assemblées d’actionnaires yemererwa Inama y‟Ubutegetsi y‟isosiyete igomba gukora ku buryo umugenzuzi w‟imari w‟isosiyete: mu kujya 1º y‟abanyamigabane b‟isosiyete; 2º ko amenyeshwa amakuru abanyamigabane b‟isosiyete bafiteho uburenganzira ku bijyanye n‟inama rusange ; nama 3º ko agira icyo avuga mu nama y‟abagize sosiyete yagiyemo nk‟umugenzuzi w‟imari ufite ingingo imureba, nk‟umugenzuzi w‟imari. The Board of Directors of a company shall ensure that an auditor of the company : 1° 2° 3° is permitted to attend a meeting of shareholders of the company; receives and notices the communications that shareholders are to a entitled meeting of the shareholders; may be heard at a meeting of the shareholders which he/she attends on any part of the business of the meeting which concerns him or her as auditor. relating receive to 184 2° 3° Le Conseil d‟administration d‟une société doit veiller à ce que l‟ auditeur de la société : 1° soit autorisé à assister aux Assemblées d‟actionnaires de la société; reçoive communications auxquels ont droit les actionnaires en ce qui concerne les assemblées des actionnaires; avis les et puisse être entendu durant les assemblées d‟actionnaires auxquelles il assiste en qualité d‟auditeur concerné par un point précis de la réunion. OG N°17bis of 27/04/2009
  50. 250

    Uburyo raporo y’umugenzuzi

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    AI-assisted research summary: After completing the audit report, the company’s auditor must submit it to the company within 7 days and keep a copy for debenture holders or their representatives.

    Ingingo ya 250: Uburyo raporo y’umugenzuzi w’imari itangwa Article 250: Furnishing the auditor’s report Article 250: Modalités de présentation du rapport d’un auditeur Ingingo ya 250: Uburyo raporo y’umugenzuzi w’imari itangwa Article 250 : Modalities for submitting auditor’s report Article 250: Modalités de présentation du rapport d’un auditeur Iyo Umugenzuzi w‟imari w‟isosiyete arangije gukora raporo ye, ayishyikiriza isosiyete akagenera kopi abafitemo imigabane nguzanyo cyangwa ababahagarariye mu gihe kitarenze iminsi irindwi (7). Where the auditor of a company completes his/her report, he/she submits it to the company in a period not exceeding seven (7) days and reserve a copy of the same for the debenture holders or their representatives. Lorsque l‟auditeur d‟une société a terminé son rapport, il le soumet à la société et en réserve copie aux obligataires ou à leurs représentants dans un délai n‟excédant pas sept (7) jours.
  51. 251

    Amasosiyete mato yigenga

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    AI-assisted research summary: Small private companies do not have to appoint an auditor.

    Ingingo ya 251: Amasosiyete mato yigenga Article 251: Small private companies Article 251: Petites sociétés privées Ingingo ya 251: Amasosiyete mato yigenga Article 251 : Small private companies Article 251: Petites sociétés privées Amasosiyete adahamagarira rubanda kuguramo imigabane ntategetswe gushyiraho umugenzuzi w‟imari. Iyo icyemezo gifashwe n‟iyo sosiyete nto, hakurikizwa iri tegeko. Small private companies need not to appoint an auditor. Where a small private company decides to appoint an auditor, the provisions of this Law shall apply. Les petites sociétés privées ne sont pas tenues de nommer un auditeur. Lorsqu‟ une décision est prise par loi est appliquée. ladite petite société, la présente
  52. 252

    Ishyirwaho ry’umugenzuzi

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    AI-assisted research summary: A small private company must appoint an auditor when a qualifying shareholder gives written notice before or at the annual meeting deadline.

    Ingingo ya 252: Ishyirwaho ry’umugenzuzi w’imari mu isosiyete nto idahamagarira rubanda kuyiguramo Article 252: Appointment of an auditor for a small private company Article 252: Nomination d’un auditeur au sein d’une petite société privée Ingingo ya 252: Ishyirwaho ry’umugenzuzi w’imari mu isosiyete nto idahamagarira rubanda kuyiguramo imigabane Article 252 : Appointment of an auditor for a small private company Article 252: Nomination d’un auditeur au sein d’une petite société privée Iyo mu gihe inama rusange isanzwe y‟isosiyete nto idahamagarira rubanda kuyiguramo imigabane iteranye cyangwa mbere yaho, ugize sosiyete ufite nibura gatanu ku (5%) by‟imigabane ijana Inama y‟Ubutegetsi mu y‟isosiyete, abisabye nyandiko yashyizeho umukono, isosiyete igomba gushyiraho umugenzuzi w‟imari. Icyo cyemezo kirangirana n‟inama itaha y‟umwaka kandi umugenzuzi w‟imari akomeza imirimo uretse igihe abanyamigabane ku b‟isosiyete bwumvikane busesuye kudashyiraho umugenzuzi w‟imari. bemeje Where at, or before the time required for the holding of the annual meeting of a small private company, notice is given to the Board of Directors of the company, signed by a shareholder who holds at least five per cent (5%) of the shares of the company, the company shall appoint an auditor. Such resolution shall cease to have effect at the next annual meeting, and the auditor shall thereupon be re-appointed unless the shareholders by unanimous resolution agree not to appoint the auditor. Lorsqu‟il advient qu‟au cours ou avant la tenue de l‟assemblée annuelle d‟une petite société privée, un avertissement signé d‟un actionnaire détenant au moins cinq pour cent (5%) des actions de la société est transmis au Conseil d‟Administration, la société est tenue de nommer un auditeur. Une telle résolution cesse d‟être effective à partir de la prochaine assemblée annuelle et l‟auditeur est reconduit à moins que les actionnaires décident par consensus de ne pas nommer l‟auditeur. 185 OG N°17bis of 27/04/2009
  53. 253

    Itegurwa ry’ifoto y’umutungo

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    AI-assisted research summary: Each company’s board must make sure an audit is prepared and signed within 3 months after the end of the financial statement period.

    Ingingo ya 253: Itegurwa ry’ifoto y’umutungo Article 253: Financial statement preparation Article 253: Préparation des états financiers Ingingo ya 253: Itegurwa ry’ifoto y’umutungo Article 253 : Financial statement preparation Article 253: Préparation des états financiers ry‟umwaka Inama y‟Ubutegetsi ya buri sosiyete igomba gutegura mu gihe cy‟amezi atatu (3) akurikira ifoto irangira y‟umutungo iherwaho mu igenzurwa ry‟umutungo ishyirwaho n‟umwe mu bahagarariye foto y‟umutungo ishyikirizwa Umwanditsi Mukuru. umukono isosiyete. nibura Iyo w‟ibaruramari The Board of Directors of every company shall ensure that, within three (3) months following the end of a financial statement the audit is made and signed by at least one representative of the company. Such an audit shall be submitted to the Registrar General. Le Conseil d‟Administration de chaque société doit préparer dans les trois (3) mois qui suivent la fin de les états financiers qui l‟exercice comptable, servent de base à l‟audit signés au moins par un représentant de la société. Les états financiers sont soumis au Registraire Général.
  54. 254

    Amahame ifoto y’umutungo

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    AI-assisted research summary: Company financial statements must comply with international standards, and board members must provide information and explanations needed for an audit.

    Ingingo ya 254: Amahame ifoto y’umutungo igenderaho Article 254: Standards for financial statement preparation Article 254: Normes auxquelles financiers sont basés les états Ingingo ya 254: Amahame ifoto y’umutungo igenderaho Article 254 : Standards for financial statement preparation Article 254: Normes auxquelles financiers sont basés les états Kugaragaza byubahiriza amahame mpuzamahanga. ifoto y‟umutungo w‟isosiyete The financial statements of a company shall comply with international standards. états Les être conformément aux normes internationales. financiers doivent établi Abagize Inama y‟Ubutegetsi bagomba kugaragaza amakuru n‟ibisobanuro bikenewe byashingiweho kugira ngo kugenzura umutungo bigerweho. Members of the Board of directors shall provide such information and explanations as are necessary for auditing process to be conducted. les Les administrateurs doivent fournir toutes informations et explications nécessaires ayant servi de base dans le processus d‟audit.
  55. 255

    Inshingano zo kwerekana

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    AI-assisted research summary: The board of directors of a parent company with subsidiaries must prepare a consolidated financial statement within six months after the financial year, and it must be signed by at least one parent-company shareholder.

    Ingingo ya 255: Inshingano zo kwerekana ibigaragaza imiterere y’umutungo w’itsinda ry’amasosiyete Article 255 : Obligation to provide consolidated financial statement Article 255: Obligation de présenter les états financiers d’un groupe de sociétés Ingingo ya 255: Inshingano zo kwerekana ibigaragaza imiterere y’umutungo w’itsinda ry’amasosiyete Article 255 : Obligation to provide consolidated financial statement Article 255: Obligation de présenter les états financiers d’un groupe de sociétés Inama y‟Ubutegetsi y‟isosiyete mbyeyi igomba kuba yateguye ifoto y‟umutungo ihuje mu gihe cy‟amezi umwaka (6) w‟ibaruramari. Iyo foto y‟umutungo igomba kuba iriho nibura umukono w‟umwe mu bagize isosiyete mbyeyi. akurikira atandatu The Board of Directors of a company that has one or more subsidiaries, shall, ensure that, within six (6) months after the financial year, a consolidated balance is prepared. Such a consolidated financial statement shall be signed by at least one of the parent company‟s shareholders. Le Conseil d‟Administration d‟une société mère doit, dans six (6) mois qui suivent la fin de l‟exercice comptable, avoir préparé ses états financiers . Les états financiers doivent porter au moins la signature d‟un membre de la société mère. Iyo foto y‟umutungo ntiba ngombwa iyo ari isosiyete ishamikiye ku yindi yashinzwe mu Rwanda kandi nta wundi munyamigabane igira Such consolidated financial statements shall not be required for the case of a subsidiary of any company incorporated in Rwanda or for a virtually Ces états financiers ne doivent pas être requis lorsqu‟il s‟agit d‟une filiale appartenant en droite ligne à toute société constituée au Rwanda ou une 186 OG N°17bis of 27/04/2009 cyangwa Rwanda imigabane mike kandi babyemeye. ishamikiye ku yindi yashinzwe mu ifite abandi banyamigabane bafite abo banyamigabane subsidiary of any company wholly owned incorporated in Rwanda which has obtained the approval of the minority shareholders. filiale appartenant virtuellement à une société constituée au Rwanda ayant obtenu l‟accord des actionnaires minoritaires.
  56. 256

    Ifoto

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    AI-assisted research summary: If a company becomes a subsidiary during the accounting period, the group’s consolidated profit and loss statement must cover only the part of that period when it was a subsidiary.

    Ingingo ya 256: Ifoto n’igihombo ishamikiye ku yindi iyo isosiyete igaragaza ibaye inyungu isosiyete Article 256: Group financial statement with consolidated profit and loss statement Article 256: Etat des profits et des pertes Lorsqu’une société devient filiale Ingingo ya 256: Ifoto n’igihombo ishamikiye ku yindi iyo isosiyete igaragaza ibaye inyungu isosiyete Article 256 : Profit and loss statement when a company becomes a subsidiary Article 256: Etat des profits et des pertes lorsqu’une société devient filiale cyangwa Iyo isosiyete ibaye isosiyete ishamikiye ku yindi mu gihe cy‟umwaka w‟ibaruramari ry‟itsinda inyungu ry‟amasosiyete rireba, ifoto igaragaza igaragaza n‟igihombo, amafaranga y‟itsinda yinjiye n‟ayasohotse bireba inyungu igihombo cy‟iyo sosiyete ishamikiye ku yindi uhereye igihe yatangiriye kuba ishami ry‟indi, ntibireba ikindi gihe cy‟umwaka w‟ibaruramari. cyangwa inyandiko Where a company becomes a subsidiary of a company during the accounting period to which the group financial statements relate, the consolidated profit and loss statement or the consolidated income and expenditure statement for the group shall relate to the profit or loss of the subsidiary for each part of that accounting period during which it was a subsidiary, and not to any other part of that accounting period. Lorsqu‟une société devient filiale d‟une société durant l‟exercice comptable auquel se réfèrent les états financiers du groupe, l‟état des profits et des pertes consolidés ou l‟état des dépenses et des recettes consolidées du groupe doivent inclure l‟état des pertes et des profits de la filiale à partir du moment où elle est devenue une filiale et non pour toute autre partie de cette période de l‟exercice comptable concerné.
  57. 257

    Itariki y’ifoto y’umutungo

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    AI-assisted research summary: If a subsidiary’s financial statement date differs from the parent company’s, the group statements must use the subsidiary’s statements in one of the ways described here.

    Ingingo ya 257: Itariki y’ifoto y’umutungo Article 257: Date for a financial statement of a Article 257: Date du bilan d’une filiale 26 OG N°17bis of 27/04/2009 w’isosiyete ishamikiye ku yindi subsidiary company Ingingo ya 257: Itariki y’ifoto y’umutungo w’isosiyete ishamikiye ku yindi Article 257 : Date for a financial statement of a subsidiary company Article 257: Date des états financiers d’une filiale Iyo itariki y‟ifoto y‟umutungo w‟isosiyete ishamikiye ku yindi atari imwe n‟iya sosiyete, umutungo w‟itsinda zigaragaza inyandiko ry‟amasosiyete zigomba: Where the financial statement date of a subsidiary of a company is not the same as that of the company, the group financial statements shall: Lorsque la date des états finciers d‟une filiale d‟une société mère n‟est pas la même que celle de la société mère, les états financiers de groupe doivent: itabanziriza iyo itariki y‟ifoto y‟umutungo w‟isosiyete 1º iy‟isosiyete ishamikiye ku yindi ishamikiyeho igihe kitarenze amezi atatu, gushyira inyandiko zigaragaza umutungo w‟iyo sosiyete ishamikiye ku yindi mu mwaka w‟ubucuruzi tariki cyangwa gushyira urangira kuri inyandiko zigaragaza umutungo by‟agateganyo iyo 1° where the balance sheet date of the subsidiary does not precede that of the company by more than three (3) months, incorporate the financial statements of the subsidiary for the accounting period ending on that date, or incorporate interim financial statements of the subsidiary completed in 1° si la date du bilan de la filiale ne précède pas celle de la société mère de plus de trois (3) mois, incorporer les états financiers de la filiale dans l‟exercice comptable se clôturant à cette date ou incorporer les états financiers intérimaires complétés de la filiale dans une période qui est la même que celle de 187 OG N°17bis of 27/04/2009 w‟iyo sosiyete ishamikiye ku yindi hakurikijwe igihe n‟icy‟umwaka w‟ubucuruzi gihwanye w‟isosiyete ishamikiyeho; 2º mu bindi bihe byose, gushyira inyandiko zigaragaza umutungo by‟agateganyo wa sosiyete ishamikiye ku yindi mu gihe kimwe n‟icy‟umwaka w‟ubucuruzi w‟isosiyete ishamikiyeho. 2° respect of a period that is the same as the accounting period of the company; l‟exercice comptable de la société mère; statements of incorporate the interim in any other case, subsidiary financial completed in respect of a period that is the same as the company. the accounting period of 2° dans tous les autres cas, incorporer les états financiers intérimaires complétés de la filiale dans une période qui est la même que celle de l‟exercice comptable de la société mère.
  58. 258

    Kwandikisha

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    AI-assisted research summary: Most companies must file their financial statements and the auditor’s report with the Registrar General within 30 days after the statements must be signed.

    Ingingo ya 258: Kwandikisha zigaragaza umutungo inyandiko Article 258: Filing financial statements Article 258: Enregistrement des états financiers Ingingo ya 258: Kwandikisha zigaragaza umutungo inyandiko Article 258 : Filing financial statements Article 258: Enregistrement des états financiers yose, uretse amasosiyete mato Isosiyete adahamagarira rubanda kuyaguramo imigabane, igomba kwitwararika ko, mu minsi mirongo itatu (30) ikurikira umunsi wo gushyira umukono ku umutungo w‟isosiyete nyandiko cyangwa itsinda ry‟amasosiyete iryo ari ryo ryose, ko kopi y‟izo nyandiko hamwe n‟iya raporo y‟umugenzuzi w‟imari nyandiko byagejejwe ku biro by‟Umwanditsi Mukuru kugira ngo byandikwe. zigaragaza kuri izo than a small private Every company, other company, shall ensure that, within thirty (30) days after the financial statements of the company and any group financial statements are required to be signed, copies of those statements together with a copy of the auditor‟s report on those statements are filed with the Registrar General for registration. Toute société, exception faite des petites sociétés privées, doit s‟assurer que dans les trente (30) jours qui suivent la date exigée pour la signature des états financiers de la société et des états financiers de tout le groupe, les copies de ces états financiers accompagnees d‟une copie du rapport d‟audit sur ces états financiers sont déposées au bureau du Registraire Général pour enregistrement.
  59. 259

    Gutanga incamake y’umutungo

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    AI-assisted research summary: A small private company must file a financial summary with the Registrar General for registration.

    Ingingo ya 259: Gutanga incamake y’umutungo Article 259: Providing a financial summary Article 259: Dépôt de résumé relatif aux états financiers Ingingo ya 259: Gutanga incamake y’umutungo Article 259 : Providing a financial summary Isosiyete nto idahamagarira rubanda kuyiguramo imigabane gushyikiriza Umwanditsi Mukuru incamake irebana n‟umutungo wayo kugira ngo yandikwe. igomba A small private company shall file with the Registrar General a financial summary for registration. Article 259: Dépôt de résumé relatif aux états financiers Une petite société privée doit déposer auprès du Registraire Général pour enregistrement, un résumé relatif à ses états financiers.
  60. 260

    Igihe isosiyete itagira ifoto

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    AI-assisted research summary: A company must have a balance sheet date in each calendar year, but a company incorporated during a calendar year may be exempt from having one in that year if its first financial statement date is in the next calendar year and no later than 18 months after formation or incorporation.

    Ingingo ya 260: Igihe isosiyete itagira ifoto y’umutungo Article 260: Where a company does not have financial statement Article 260: Date du bilan Ingingo ya 260: Igihe isosiyete itagira ifoto y’umutungo Article 260 : Where a company does not have financial statement Article 260: Lorsque la société n’a pas d’états finciers Isosiyete yose igomba kugira itariki y‟ifoto A company shall have a balance sheet date in each Une société doit avoir une date d‟états financiers 188 OG N°17bis of 27/04/2009 y‟umutungo. calendar year. pour chaque année calendaire. ishobora kudashyiraho Isosiyete itariki y‟ifoto y‟umutungo mu gihe cy‟umwaka wa karendari iyo sosiyete yashingiwemo niba itariki ya mbere y‟ ifoto y‟umutungo iri mu mwaka wa kalindari (18) ukurikiyeho mu mezi cumi n‟umunani akurikira cyangwa yavukiyeho. yashingiweho itariki A company may not have a balance sheet date in the calendar year in which it is incorporated where its first financial statement date is in the following calendar year and is not later than eighteen (18) months after formation or incorporation. the date of its
  61. 261

    Inshingano yo kumenyekanisha

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    AI-assisted research summary: A company that uses a financial year date different from the recognized one must notify the Registrar General immediately.

    Ingingo ya 261: Inshingano yo kumenyekanisha itariki idahuje n’iy’ibaruramari Article 261: Reporting any discrepancy as the date of financial statement Article 261: Obligation de communiquer la date la qui n’est pas conforme à comptabilité la date de Ingingo ya 261: Inshingano yo kumenyekanisha itariki idahuje n’iy’ibaruramari Article 261 : Reporting any discrepancy as the date of financial statement Iyo isosiyete yemeje itariki yayo y‟ibaruramari idahuje n‟itariki yemewe y‟umwaka w‟ibaruramari, igomba guhita ibimenyesha Umwanditsi Mukuru. Where a company adopts a date other than the one recognized for the financial year, it shall forthwith give notice to the Registrar General. Une société peut ne pas fixé de date du bilan pendant l‟année calendaire au cours de laquelle elle a été constituée si la première date du bilan se trouve dans l‟année calendaire suivante dans les dix huit (18) mois qui suivent la date de sa constitution ou fondation. Article 261: Obligation de communiquer la date qui n’est pas conforme à la comptabilité la date de Lorsqu‟une société adopte la comptabilité qui n‟est pas conforme à la date due de l‟exercice comptable, elle doit, sans délai, en aviser le Registraire Général. la date de
  62. 262

    Itariki y’ifoto y’umutungo

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    AI-assisted research summary: A company’s board must make each subsidiary’s financial statement date match the company’s balance sheet date, unless the board has good reasons not to.

    Ingingo ya 262: Itariki y’ifoto y’umutungo w’isosiyete ishamikiye ku yindi Article 262: Date of a financial statement of a subsidiary statement Article 262: Date du bilan d’une filiale Ingingo ya 262: Itariki y’ifoto y’umutungo w’isosiyete ishamikiye ku yindi Article 262 : Date of a financial statement of a subsidiary company Article 262: Date des états financiers d’une filiale Inama y‟Ubutegetsi y‟isosiyete igomba gusaba ko ifoto y‟umutungo isosiyete yose iyishamikiyeho ifite itariki imwe n‟iy‟ifoto yayo y‟umutungo, keretse iyo Inama y‟Ubutegetsi ibibona ukundi kandi ikabitangira n‟ibisobanuro bikwiye. The Board of Directors of a company shall ensure that, unless in the Board‟s opinion there are good reasons against it, the financial statement date of each subsidiary of the company is the same as the balance sheet date of the company. Le Conseil d‟Administration doit s‟assurer, à moins d‟un avis contraire dument justifié du Conseil d‟Administration, que la date du bilan de chacune de ses filiales est la même que la date de son propre bilan.
  63. 263

    Itariki y’ifoto y’umutungo

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    AI-assisted research summary: If a subsidiary’s financial statement date differs from the parent company’s, the subsidiary’s date for group statements must be earlier than the parent’s date.

    Ingingo ya 263: Itariki y’ifoto y’umutungo ifatirwaho Article 263: Date of group financial statements Article 263: Date du bilan Ingingo ya 263: Itariki y’ifoto y’umutungo ifatirwaho Article 263: Date of group financial statements Article 263: Date des états financiers du groupe Iyo ishamikiye ku yindi itariki ishamikiyeho, itariki y‟ifoto y‟umutungo w‟isosiyete idahuye n‟iy‟isosiyete y‟umutungo y‟ifoto Where the fincial statements date of a subsidiary of a company is not the same as that of the company, financial statement date of the subsidiary, for the Lorsque la date des états financiers de la filiale d‟une société n‟est pas la même que celle de la société mère, la date des états financiers de la 189 OG N°17bis of 27/04/2009 w‟isosiyete ishamikiye ku yindi, ku mpamvu zo guhuza ifoto y‟umutungo w‟itsinda ry‟amasosiyete, igomba kubanziriza iy‟isosiyete ishamikiyeho. financial purposes of any particular group statements, shall be that preceding the financial statement date of the company. filiale, pour tout état financier de groupe, doit précéder la date des états financiers de la société mère.
  64. 264

    Inyandiko zigaragaza uko

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    AI-assisted research summary: This article defines what counts as a company’s financial statements and what they include.

    Ingingo ya 264: Inyandiko zigaragaza uko umutungo n’uw’itsinda ry’amasosiyete uhagaze sosiyete wa Article 264: Financial statements Article 264: Etats financiers de la société mère et états financiers du groupe Ingingo ya 264: Inyandiko zigaragaza uko umutungo n’uw’itsinda ry’amasosiyete uhagaze sosiyete wa Article 264: Financial statements of a company and Financial statements of a group of companies Article 264: Etats financiers de la société et états financiers du groupe de sociétés Muri iri tegeko, amagambo “imiterere y‟inyandiko zigaragaza umutungo w‟isosiyete ku itariki y‟ifoto y‟umutungo” asobanura: Under this Law, the term “ financial statements in relation to a company and its date” shall mean: Aux termes de la présente loi, la notion “états financiers d‟une société à la date de son bilan”, signifie: inyandiko ifoto y‟umutungo ikubiyemo 1° w‟isosiyete ku itariki ifoto y‟umutungo yakozweho; 1° a financial statement for the company as at the financial statement date; 1° le document contenant le bilan de la société à la date du bilan; 2° uko umutungo winjiye uhagaze: 2° an income statement which shall: 2° l‟état des recettes qui doit: a) mu gihe ari isosiyete iharanira inyungu, igihombo n‟inyungu isosiyete yagize mu mwaka w‟icungamari urangirana n‟itariki y‟ifoto y‟umutungo; umutungo b) mu gihe ari isosiyete idaharanira inyungu, ugereranije uhagaze uko n‟ibyinjiye bijyanye n‟ibyasohotse n‟umwaka w‟icungamari urangirana n‟itariki y‟ifoto y‟umutungo; a) in the case of a company trading for profit, be a profit and loss statement for in relation to the accounting period ending at the balance sheet date; the company a) dans le cas d‟une société à but lucratif, être l‟état des pertes et des profits de la société se rapportant à l‟exercice comptable se clôturant à la date du bilan; b) in the case of a company not trading for profit, be an income and the expenditure company the accounting period ending at the financial statement date; statement relation for to in b) dans le cas d‟une société à but non lucratif, être l‟état des dépenses et des revenus en rapport avec l‟exercice comptable clôturant la date du bilan; 3° ibisobanuro cyangwa inyandiko zitanga amakuru ku nyandiko zigaragaza uko umutungo uhagaze harimo na politiki z‟ibaruramari. 3° together with any notes or documents giving information relating to the financial statement or including a statement of income statement, accounting policies. 3° toutes notes ou documents contenant des informations ayant trait au bilan ou aux états financiers, y compris un état des politiques comptables. 190 OG N°17bis of 27/04/2009
  65. 265

    Ibigaragazwa n’inyandiko

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    AI-assisted research summary: Companies that must follow International Accounting Standards have to include a statement of changes in equity and a cash flow statement in their financial statements.

    Ingingo ya 265: Ibigaragazwa n’inyandiko igaragaza uko umutungo uhagaze Article 265: Standards for financial statements Article 265: Contenu des états financiers Ingingo ya 265: Ibigaragazwa n’inyandiko igaragaza uko umutungo uhagaze Inyandiko zigaragaza uko umutungo uhagaze, by‟umwihariko ku masosiyete agendera ku ngero ngenderwaho mpuzamahanga z‟ibaruramari, zigomba kugaragaza: 1° impinduka zagaragaye mu bishoro byihariye hagati y‟amatariki abiri ya nyuma y‟ifoto y‟umutungo ; 2° uko umutungo wagiye usohoka. Article 265: Content for financial statements Article 265: Contenu des états financiers The financial statements shall, in the case of companies which are required to comply with the International Accounting Standards, also include: Les états financiers doivent, plus particulièrement pour les sociétés qui se conforment aux normes comptables internationales, comprendre aussi: 1° a statement of changes in equity between its last two balance sheet dates; 2° a cash flow statement. 1° 2° un état des changements en capitaux propres entre les deux dernières dates du bilan; un état du flux de trésorerie.
  66. 266

    Content of consolidated financial

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    AI-assisted research summary: Companies that must follow International Accounting Standards must include specified items in their consolidated financial statements.

    Ingingo ya 266: zigaragaza uko umutungo w’ihuriro uhagaze Ibikubiye mu nyandiko Article 266: Content of consolidated financial statement Article 266: Contenu des états financiers d’un groupe Ingingo ya 266: zigaragaza uko umutungo w’ihuriro uhagaze Ibikubiye mu nyandiko Article 266: Content of consolidated financial statement Article 266: Contenu des états financiers d’un groupe de sociétés Inyandiko zigaragaza uko umutungo w‟ihuriro ry‟amasosiyete uhagaze zigomba by‟umwihariko ku mahame mpuzamahanga y‟ibaruramari, kuba zikubiyemo : masosiyete agendera ku The consolidated financial statements shall, in the case of companies which are required to comply with International Accounting Standards, contain : the Les états financiers d‟un groupe de sociétés doivent, plus particulièrement pour les sociétés qui se comptables internationales, comprendre: conforment normes aux 1° inyandiko ikubiyemo y‟umutungo ikomatanyije y‟itsinda ry‟amasosiyete ku itariki y‟ifoto y‟umutungo yayo; ifoto 1° a consolidated balance sheet for the group as at that balance sheet date; 1° un document contenant le bilan consolidé du groupe à la date de ce bilan; 2° umutungo winjiye ukomatanyijwe 2° a consolidated income statement; 2° un état des recettes consolidées.
  67. 267

    Inshingano zo gutegura raporo

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    AI-assisted research summary: The board of directors of every company must prepare an annual report within six months after the company’s financial statement date.

    Ingingo ya 267: Inshingano zo gutegura raporo y’umwaka Article 267: Obligation to prepare annual report Article 267: Obligation de préparer le rapport annuel 27 OG N°17bis of 27/04/2009 Ingingo ya 267: Inshingano zo gutegura raporo y’umwaka Article 267: Obligation to prepare annual report Article 267: Obligation de préparer le rapport annuel Inama y‟Ubutegetsi y‟isosiyete igomba gutegura mu gihe cy‟amezi atandatu (6) nyuma y‟itariki y‟ifoto y‟umutungo y‟isosiyete, raporo y‟umwaka wose irebana n‟ibikorwa by‟ubucuruzi isosiyete The Board of Directors of every company shall, within six (6) months after the company‟s financial statement date, prepare an annual report on the affairs of the company during the accounting period Le Conseil d‟Administration de toute société doit, dans les six (6) mois qui suivent la date du bilan de la société, préparer un rapport annuel relatif aux activités commerciales de la société pendant la 191 OG N°17bis of 27/04/2009 yakoze mu gihe cy‟umwaka w‟ibaruramari urangira kuri iyo tariki. ending on that date. période de l‟exercice comptable clôturé à cette date.
  68. 268

    Kugeza kopi ya raporo

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    AI-assisted research summary: The board of directors must make sure every shareholder receives a copy of the annual report at least 15 days before the annual shareholders’ meeting.

    Ingingo ya 268 : Kugeza kopi ya raporo y’umwaka ku bafite imigabane mu isosiyete Article 268: Sending copy of annual report to company’s shareholders Article 268: Transmission d’une copie du rapport annuel aux actionnaires Ingingo ya 268 : Kugeza kopi ya raporo y’umwaka ku bafite imigabane mu isosiyete Article 268: Sending copy of annual report to company’s shareholders Article 268: Transmission d’une copie du rapport annuel aux actionnaires Inama y‟Ubutegetsi igomba kugenzura ko kopi ya raporo y‟umwaka yageze kuri buri wese ufite imigabane mu isosiyete mu gihe kitari munsi y‟iminsi cumi n‟itanu (15) mbere y‟uko itariki igenewe kubaho inama rusange isanzwe y‟abafite imigabane mu isosiyete igera. The Board of Directors of a company shall cause a copy of the annual report to be sent to every shareholder of the company not less than fifteen (15) days before the date fixed for holding the annual meeting of the shareholders. Le Conseil d‟Administration s‟assure qu‟une copie du rapport annuel est parvenue à chaque actionnaire de la société au moins quinze (15) jours avant la date de l‟assemblée annuelle des actionnaires. tenue de
  69. 269

    Imiterere ya raporo y’umwaka

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    AI-assisted research summary: Companies must prepare an annual report in writing and dated, and include the listed disclosures and signatures.

    Ingingo ya 269: Imiterere ya raporo y’umwaka Article 269 : Content of the annual report Article 269: Format du rapport annuel Ingingo ya 269: Imiterere ya raporo y’umwaka Article 269 : Format of the annual report Article 269: Format du rapport annuel Buri raporo y‟umwaka y‟isosiyete igomba gukorwa mu nyandiko ndetse iriho itariki yakoreweho, hakagenzurwa ko : Every annual report for a company shall be in writing and be dated and shall: Chaque rapport annuel de la société doit être présenté par écrit, daté et: 1° igenda isobanura, mu gihe cyose Inama ibona ko ari ngombwa ko y‟Ubutegetsi abanyamigabane bagomba kumenyeshwa aho ibikorwa by‟ubucuruzi by‟ isosiyete bigeze kandi ko kubimenya bitabangamira ibyo bikorwa cyangwa iby‟isosiyete iyishamikiyeho, by‟umwihariko ryabaye mu gihe ihinduka cy‟umwaka w‟ibaruramari mu byerekeye: 1° describe, so far as the Board believes is material for the shareholders to have an appreciation of the state of the company‟s affairs and is not harmful to the business of the company or of any of its subsidiaries, especially any change during the accounting period in: 1° décrire, que pour autant le Conseil d‟Administration estime qu‟il est essentiel que les actionnaires aient connaissance de l‟état d‟avancement des activités commerciales de la société et que ceci ne soit pas préjudiciables aux activités commerciales de la société ou de l‟une de ses filiales, intervenu pendant l‟exercice comptable, spécialement : tout changement a) imiterere y‟ibikorwa by‟isosiyete cyangwa a) the nature of the business of the company or a) la nature des activités d‟une société ou de andi ayishamikiyeho; any of its subsidiaries; chacune de ses filiales; b) ubwoko bw‟ibikorwa ifitemo inyungu yaba aho ifite imigabane mu yindi sosiyete cyangwa ku bundi buryo; isosiyete b) the classes of business in which the company has an interest, whether as a shareholder of another company or otherwise; b) le genre d‟activité commerciale dans laquelle la société a un intérêt que ce soit à titre d‟actionnaire d‟une autre société ou à un 192 OG N°17bis of 27/04/2009 2° ikubiyemo ifoto y‟umutungo wakoreshejwe mu gihe ndetse cy‟umwaka w‟ibaruramari n„umutungo uhuje n‟ifoto y‟uwo mwaka ishyizweho umukono nk‟uko w‟ibaruramari biteganywa n‟iri tegeko; 3° ikubiyemo raporo y‟umugenzuzi w‟imari iyo iyo raporo isabwa ku birebana n‟ifoto y‟umutungo cyangwa ifoto y‟umutungo ihujwe; 4° igaragaza ibiranga inyungu zanditswe mu gitabo cyandikwamo inyungu muri uwo mwaka w‟ibaruramari; 2° include financial statements for the accounting period and any group financial statements for the accounting period completed and signed in accordance with this Law; 2° comprendre les états financiers de l‟exercice comptable ou les états financiers de tout le groupe relatif à l‟exercice comptable complété et signé conformément à la présente loi; autre titre; 3° where an auditor‟s report is required in relation to the financial statements or group financial statements, included in the report, include that auditor‟s report; 3° le rapport d‟audit en rapport avec les états financiers ou les états financiers du groupe inclus dans le rapport, alors inclure le rapport d‟audit; 4° state particulars of entries in the interests register made during the accounting period; 4° énoncer le détail des rentrées réalisées durant l‟exercice comptable dans le registre d‟intérêts; 5° igaragaza imishahara yose n‟ibindi bigenerwa abakozi mu gihe cy‟umwaka w‟ibaruramari isosiyete cyangwa indi bifitanye isano yatanze cyangwa iteganya gutanga ibiha: 5° state the amount which represents the total of the remuneration and benefits received by or due and receivable from the company and any related corporation by: 5° énoncer le montant relatif à la rémunération et aux bénéfices reçus par ou à recevoir et recevables de la part de la société ou de toute société affiliée : a) abagize Inama y‟Ubutegetsi nshingwabikorwa bakorera isosiyete cyangwa ayishamikiyeho ku buryo hakubiyemo buhoraho, n‟agahimbazamusyi bahawe ari abakozi; b) n‟abandi batari abagize y‟Ubutegetsi bikorewe ukwayo; Inama iri inyandiko a) executive directors of a company engaged in the full time employment of the company and its related corporations, including all bonuses and commissions received by them as employees; a) les administrateurs exécutifs de la société engagés dans des emplois à plein temps de la société et de ses sociétés affiliées, y compris tous les bonus et les commissions reçus par eux à titre d‟employés; b) separate statement, the non-executive b) les autres administrateurs non exécutifs de la directors of the company; société qui présentent une note séparée; 6° igaragaza icyegeranyo cyuzuye cy‟impano zatanzwe n‟isosiyete ndetse n‟iziyishamikiyeho mu gihe cy‟umwaka w‟ibaruramari; 6° state the total amount of donations made by the company and other subsidiaries during the accounting period; 6° énoncer le montant total des donations faites par la société ou par toutes les autres filiales durant l‟exercice comptable; 193 OG N°17bis of 27/04/2009 7° igaragaza amazina y‟abakiri mu nama y‟ubutegetsi y‟isosiyete mu gihe cyo gusoza umwaka w‟ibaruramari n‟amazina y‟abavuye muri uwo mwanya; bw‟umutungo 8° hagaragazwa amafaranga isosiyete yahembye umuntu cyangwa ishyirahamwe bakora akazi ndetse k‟ubugenzuzi n‟amafaranga agenewe ubugenzuzi bw‟uko kindi umutungo sosiyete hakagaragazwamo iryo yahembye uwo mugenzuzi cyangwa shyirahamwe rishinzwe kugenzura ku bindi bintu bashyikirije isosiyete ; ukoreshwa ; mu amafaranga gika 7° state the names of the persons holding office as directors of the company as at the end of the accounting period and the names of any persons who ceased to hold office as directors of the company during the accounting period; 7° énoncer les noms des personnes exerçant les fonctions d`administrateur de la société à la clôture de l‟exercice comptable et les noms de toutes personnes ayant cessé d‟exercer leurs fonctions à titre d`administrateur; 8° state the amounts payable by the company to the person or firm holding office as auditor of the company as audit fees and, as a separate item, fees payable by the company for other services provided by that person or firm; 8° énoncer les montants payés par la société à la personne ou au cabinet qui remplit les fonctions d‟auditeur de la société ainsi que les frais d‟audit et, dans une rubrique séparée, les frais payés par la société à cette personne oucabinet d‟ audit à titre de rémunération d‟autres services fournis; 9° raporo y‟umwaka yashyizweho umukono mu ry‟Inama y‟Ubutegetsi, ugashyirwaho izina n‟abagize Inama y‟Ubutegetsi bw‟isosiyete babiri cyangwa niba isosiyete ifite umwe mu bagize Inama y‟Ubutegetsi umwe akaba ariwe uyishyiriraho umukono; 9° be signed on behalf of the Board of Directors by two (2) directors of the company or, where the company has only one director, by that director; 9° être signé au nom du Conseil d‟administration par deux (2) administrateurs de la société ou, si la société n‟ a qu‟un seul administrateur, par ce dernier ; 10° ibikorwa kugaragaza by‟ubucuruzi byakozwe n‟umuntu ufitanye isano n‟isosiyete no gutanga amakuru yuzuye yerekeye impande zakoze ayo masezerano, imiterere y‟ikintu cyaguzwe, cyishyuwe n‟isosiyete ndetse aho iryo gongana ry‟inyungu rigereye; n‟ikiguzi ubwoko 10° disclose related party transactions and full information about the nature and extent of the conflict of interest; 10° révéler les transactions faites avec une partie affiliée et des informations complètes sur les parties au contrat, la nature de l‟objet acheté, la nature du prix donné par la société et l‟étendue du conflit d‟intérêt ; 11° ibindi byose byasabwa kugira ngo raporo 11° any other details that are necessary for the 11° toute autre information requise pour que le yumvikane neza. report to be well understood. rapport soit bien compréhensible. 194 OG N°17bis of 27/04/2009 Isosiyete ifite ishami hanze y‟u Rwanda nayo igomba kubahiriza ibivugwa muri iyi ngingo mu byumweru umunani (8) bikurikira amataliki avugwamo. Company whose subsidiary companies is located outside Rwanda shall also comply with the provisions of this article within eight (8) weeks after the dates contained therein. Une société qui a une filiale enregistrée à l‟étranger doit se conformer aux dispositions du présent
  70. 270

    Igenzura ry’inyandiko

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    AI-assisted research summary: A company must let shareholders, or someone they authorise in writing, inspect company documents when they suspect misdeeds by managers, except confidential documents.

    Ingingo ya 270: Igenzura ry’inyandiko z’isosiyete rikozwe n’abayifitemo imigabane Article 270: Inspection by shareholders Article 270: Inspection des documents de la société par des actionnaires Article 270 : Inspection of company’s documents by shareholders Article 270: Inspection des documents de la société par des actionnaires A company shall make available for inspection by a shareholder of the company or by a person authorised in writing by a shareholder any documents of the company, except those documents regarded as confidential for the company if they suspect any misdeeds by managers. This should be by written notice of intention to inspect the records served to the company. Une société devra permettre que ses documents, exception faite des documents classés confidentiels, soient disponibles pour l‟inspection par un actionnaire ou une personne mandatée par lui par écrit en cas de suspicion de mauvaise gestion des dirigeants. Cette les d‟inspecter demande documents de la société doit être faite par écrit.
  71. 271

    Records to be made available for

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    AI-assisted research summary: This article lists the company records that must be made available for inspection.

    Ingingo ya 271: abakora igenzura Inyandiko zishyikirizwa Article 271: Records to be made available for inspection Article 271: Documents à mettre à disposition pour inspection Ingingo ya 271: abakora igenzura Inyandiko zishyikirizwa Article 271 : Records to be made available for inspection Article 271: Documents à mettre à disposition pour inspection Inyandiko zishyikirizwa abakora igenzura ni: The records to be made available for inspection are : Les documents à mettre à disposition pour inspection sont : inyandikomvugo 1º yafashwe n‟abafite imigabane; z‟inama n‟imyanzuro 1° minutes of all meetings and resolutions of shareholders; 1° Les procès-verbaux des assemblées et des résolutions des actionnaires; kopi z‟amatangazo yose yandikiwe abafite 2º imigabane mu itsinda isosiyete ry‟imigabane runaka mu gihe cy‟imyaka irindwi (7) ibanza, harimo inyandiko zigaragaza umutungo n‟imiterere y‟umutungo w‟itsinda ry‟amasosiyete; raporo z‟umwaka, n‟abafite 2° copies of written communications to all shareholders or to all holders of a class of shares during the preceding seven (7) years, including annual reports, financial statements, financial statements; group and 2° les copies de toutes les communications écrites faites aux actionnaires et aux d‟actions détenteurs quelconque (7) sept précédentes années, y compris les rapports annuels, les états financiers et les états financiers du groupe; classe cours des d‟une au 195 OG N°17bis of 27/04/2009 3º y‟Ubutegetsi; ibyemezo bitangwa n‟abagize Inama 3° certificates given by directors; 3° certificats les administrateurs; délivrés par les 4o amasezerano y‟ubugure hagati y‟isosiyete n‟abandi bantu; 5o ifoto y‟imari na raporo z‟umwaka, 6º igitabo cy‟inyungu z‟abagize Inama y‟Ubutegetsi bw‟isosiyete iyo gihari. 4° purchasing contract between the company 4° contrat de vente entre la société et les tiers ; and third parties; 5° financial statement and financial reports; 6° the company‟s directors‟ interests register, where applicable. 5° états financiers et rapports annuels ; 6° un registre d‟intérêts des administrateurs de la société, s‟il y en a .
  72. 272

    Uburyo bw’igenzura

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    AI-assisted research summary: Documents to be inspected must be available for inspection at the place where the company keeps its records during working hours, for the whole inspection period.

    Ingingo ya 272: Uburyo bw’igenzura Article 272 : Manner of inspection Article 272: Mode d’inspection Ingingo ya 272: Uburyo bw’igenzura Article 272 : Manner of inspection Article 272: Mode d’inspection Inyandiko zigomba gukorerwa igenzura zigomba kuba ziri aho isosiyete ibika inyandiko zayo mu masaha y‟akazi mu gihe cy‟igenzura. Documents which have to be inspected shall be available for inspection at the place at which the company‟s records are kept during working hours for the whole inspection period. Les documents susceptibles d‟être inspectés doivent être disponibles pour l‟inspection à l‟endroit où sont gardées les données de la société, pendant les heures ouvrables.
  73. 273

    Gutangira igenzura

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    AI-assisted research summary: The inspection period starts on the third working day after notice is served and ends on the eighth working day after the notice is received. A shareholder or representative may request a copy or extract of an inspectable document in writing and after paying a reasonable copying fee.

    Ingingo ya 273: Gutangira igenzura Article 273: Commencement of inspection Article 273: Début de l’inspection UMUTWE WA MIKORERE RY’AMASOSIYETE V: IKURIKIRANA CHAPTER V: COMPANIES BUSINESS INVESTIGATIONS INTO CHAPTER ACTIVITES DES SOCIETES V: INSPECTION DES Ingingo ya 273: Gutangira igenzura Article 273: Commencement of inspection Article 273: Début de l’inspection Igihe cy‟igenzura gitangira ku munsi wa gatatu integuza y‟igenzura w‟akazi ukurikira umunsi n‟umunyamigabane isosiyete yamenyeshejwe cyangwa umuhagarariye bireba kikarangirana n‟umunsi wa munani (8) w‟akazi ukurikira umunsi integuza yamenyeweho. The inspection period is the period commencing on the third working day after the day on which notice of intention to inspect is served on the company by a concerned shareholder or his or her representative and ending with the eighth working day after the notice was received. La période d‟inspection commence le troisième jour ouvrable suivant le jour où l‟avis d‟inspection est signifié à la société ou à l‟actionnaire concerné ou son représentant et se clôture le huitième jour qui suit le jour de la signification de l‟avis. cyangwa Umunyamigabane umuhagarariye ashobora gusaba ko kopi y‟inyandiko igenewe igenzura imwohererezwa mu minsi irindwi (7) nyuma yo kubisaba mu nyandiko amaze kwishyura amafaranga yakoreshejwe kugira ngo iyo kopi iboneke. A shareholder or his/her representative may, upon a written request and after payment of a reasonable copying fee thereof, require a copy of, or extract from, a document which is available for inspection within seven (7) days of the request. Un actionnaire ou son représentant peut exiger qu‟une copie d‟un extrait du document disponible pour l‟inspection lui soit envoyée, dans les sept (7) jours qui suivent sa demande écrite, après avoir payé les frais engagés pour obtenir cette copie. 196 OG N°17bis of 27/04/2009 UMUTWE WA MIKORERE RY’AMASOSIYETE V: IKURIKIRANA CHAPTER V: COMPANIES BUSINESS INVESTIGATION INTO CHAPTER V: INSPECTION DES ACTIVITES DES SOCIETES
  74. 274

    Igenzura ritegetswe

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    AI-assisted research summary: The Minister in charge of companies may have a company’s affairs investigated when satisfied it is desirable, including for public or shareholder protection, public interest, or at a foreign country’s request.

    Ingingo ya 274: Igenzura ritegetswe Article 274: Mandatory investigation Article 274: Inspection obligatoire Ingingo ya 274: Igenzura ritegetswe Article 274: Mandatory investigation Article 274: Inspection obligatoire Igihe Minisitiri ufite amasosiyete mu nshingano ze abonye ko: Where the Minister in charge of companies is satisfied that: Lorsque le Ministre ayant les sociétés dans ses attributions constate que : mu rwego rwo kurengera inyungu z‟abantu 1º muri cyangwa iz‟umunyamigabane, rusange, uberewemo umwenda, hakwifuzwa ko ibikorwa bya sosiyete bigomba gukorerwa igenzura; 2º mu nyungu rusange ko sosiyete byakurikiranwa bikanagenzurwa; ibikorwa bya 3º mu gihe ari isosiyete yo hanze, abayobozi babifitiye ububasha b‟ikindi gihugu basaba ko isosiyete igomba gukorerwa igenzura hakurikijwe iyi ngingo; 1° 2° 3° for the protection of the public, the shareholders or a company, it is desirable that the affairs of a company should be investigated; creditors of 1° pour la protection des intérêts publics, ceux des actionnaires ou des créanciers, il est necessaire que les activités d‟une société soient soumises à une inspection; it is in the public interest that the affairs of a company should be investigated; in the case of a foreign company, the another appropriate an country had that this investigation be made under
  75. 275

    Ishyirwaho ry’umugenzuzi

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    AI-assisted research summary: The Registrar General appoints an inspector for a company, and that inspector may investigate the company’s business.

    Ingingo ya 275: Ishyirwaho ry’umugenzuzi w’ibikorwa bya sosiyete Article 275: Appointment of inspector Article 275: Nomination d’un inspecteur des activites d’une société Ingingo ya 275: Ishyirwaho ry’umugenzuzi w’ibikorwa by’isosiyete Article 275 : Appointment of inspector of the business of the company Article 275 : Nomination d’un inspecteur des activités d’une société Umugenzuzi w‟ibikorwa by‟isosiyete ashyirwaho afite ububasha bwo n‟Umwandisti Mukuru gukurikirana ibikorwa by‟isosiyete. Ushyizweho An inspector of the business of a company shall be appointed by the Registrar General and have the power to investigate the business of a company. Un inspecteur des activités d‟une société est designé par le Registraire Général avec les pouvoirs d‟inspecter les activités d‟une société. La personne 197 OG N°17bis of 27/04/2009 kuba ubushobozi agomba n‟ubuzobere mu icungamutungo kandi wabigize umwuga. ubumenyi, afite The appointed inspector should be a qualified, skilled and experienced professional manager. ainsi désignée doit avoir les connaissances, les compétences et l‟expérience en gestion et doit être professionnel. Iyo nzobere ikora raporo ikurikije imiterere n‟inzira yasabwe n‟Umwanditsi Mukuru. This expert shall prepare a report according to the format required by the Registrar General. Ledit inspecteur fait un rapport selon la forme et la procédure lui exigées par le Registraire Général.
  76. 276

    Urwego rwishyura amafaranga

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    AI-assisted research summary: The Office of Registrar General must pay the investigation expenses for a declared company and the inspector’s remuneration.

    Ingingo ya 276: Urwego rwishyura amafaranga y’ikurikirana n’igenzura Article 276: Organ to bear expenses incurred in the investigation Article 276: Institution en charge des frais inhérents à l’inspection Ingingo ya 276: Urwego rwishyura amafaranga y’ikurikirana n’igenzura Article 276: Organ to bear expenses incurred in the investigation Article 276: Institution en charge des frais inhérents à l’inspection Amafaranga n‟igenzura n‟igihembo by‟Umwanditsi Mukuru. yakoreshejwe mu ikurikirana by‟ibikorwa by‟isosiyete ndetse n‟Ibiro cy‟inzobere byishyurwa The expenses incurred in the investigation of a declared company and the remuneration of the inspector shall be paid by the Office of Registrar General. Les dépenses et les frais inherents à l‟inspection d‟une société déclarée sont payés par l‟Office du Registraire Général.
  77. 277

    Igenzura ridategetswe na

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    AI-assisted research summary: The Registrar General may order an inspector to investigate a company in defined cases.

    Ingingo ya 277: Igenzura ridategetswe na Minisitiri ku y’andi masosiyete Article 277: Investigation not ordered by the the Minister on other companies Article 277: Enquête qui n’est pas ordonnée par le Ministre sur d’autres sociétés Ingingo ya 277: Igenzura ridategetswe na Minisitiri ku y’andi masosiyete Article 277: Investigation not ordered by the Minister on other companies Article 277: Inspection qui n’est pas ordonnée par le Ministre sur d’autres sociétés Umwanditsi Mukuru ashobora: 1° iyo ari isosiyete ifite umutungo ushingiye ku migabane, bisabwe: The Registrar General may : 1° in the case of a company having a share capital, on the application of: Le Registraire Général peut : 1° Dans le cas d‟une société ayant un capital social reparti en actions, et à la demande de : a) n‟umunyamigabane umwe cyangwa itsinda ryabo bafite nibura imigabane ingana na (1/10) cy‟imigabane kimwe cya cumi yatanzwe mu isosiyete; b) n‟abafite imigabane nguzanyo ingana nibura na kimwe cya gatanu (1/5) cy‟imigabane nguzanyo yose; a) one shareholder or a group of shareholders holding at least one-tenth (1/10) of the issued shares; a) un actionnaire ou groupe d‟actionnaires détenteurs d‟au moins un dixième (1/10) de la valeur nominale des actions émises; b) debenture holders holding not less than one- fifth (1/5) in nominal value of the issued debentures; b) d‟obligataires détenteurs d‟au moins un cinquième (1/5) de la valeur nominale des obligations émises ; 2° iyo ari isosiyete ishingiye ku buryozwe bugarukira ku ngwate, bisabwe nibura na cy‟abantu kimwe cya banditse mu gitabo cy‟imigabane; gatanu (1/5) 2° in the case of a company limited by guarantee, on the application of not less than one-fifth (1/5) in number of the persons on the share register; 2° dans le cas d‟une société à responsabilitée limitée par garantie, à la demande d‟au moins un cinquième (1/5) des personnes inscrites sur le registre d‟actions; 198 OG N°17bis of 27/04/2009 3° mu gihe abonye ko gushyiraho umugenzuzi ari inyungu ngombwa mu z‟abanyamigabane abafite imigabane nguzanyo cyangwa ko ari ngombwa mu nyungu za rubanda, gusaba ko umugenzuzi akora kurengera cyangwa igenzura ry‟isosiyete cyangwa ku mirimo yayo nk‟uko biba byanditswe mu nyandiko imushyiraho kandi akanagenzura imikorere y‟uhagarariye itsinda ry‟abafite imigabane nyuma nguzanyo akabikorera raporo akurikije imiterere n‟uburyo bwasabwe n‟Umwanditsi Mukuru. bishyize hamwe or of 3° where he/she considers that the appointment of an inspector is necessary to safeguard the interests debenture shareholders shareholders or is necessary in the public interest,require an inspector to investigate the affairs of a company or such aspects of the affairs of a company as are specified in the instrument of appointment and in the case of a debenture agency deed, the conduct of the debenture holders' representative, and to make a report on his/her investigation in such form and manner as the Registrar General may direct. 3° est pour nécessaire lorsqu‟il considère que la nomination d‟un inspecteur la préservation des intérêts des actionnaires, des obligataires ou qu‟il s‟agit de l‟intérêt public, d‟exiger que l‟inspecteur procède à une enquête sur la société ou sur les activités de celle-ci tel qu‟il est spécifié dans le document de nomination et dans le cas d‟un syndicat d‟obligataires, sur la conduite du représentant des obligataires, et dresser un rapport sur son enquête dans la forme et la manière demandée par le Registraire Général.
  78. 278

    Gusaba gukurikirana ibikorwa

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    AI-assisted research summary: A company or the shareholders covered by the previous article must support an investigation request with reasons and evidence, and the Registrar General may require security for investigation costs before appointing an inspector.

    Ingingo ya 278: Gusaba gukurikirana ibikorwa by’isosiyete no gutanga ingwate y’amafaranga yakoreshwa kuri icyo gikorwa Article 278: Application for the investigation and provision of security as to the money to be used in this process Article 278: Demande d’inspection des activités d’une société et versement d’une garantie des coûts de cette activité Ingingo ya 278: Gusaba gukurikirana ibikorwa by’isosiyete no gutanga ingwate y’amafaranga yakoreshwa kuri icyo gikorwa Article 278: Application for the investigation and provision of security as to the money to be used in this process Article 278: Demande d’inspection des activités d’une société et versement d’une garantie des coûts de cette activité ari isosiyete cyangwa ibanziriza by‟isosiyete, abanyamigabane Iyo bavugwa mu ngingo iyi basabye Umwanditsi Mukuru gushyiraho ukurikirana ibikorwa kugaragaza impamvu zatumye basaba gukurikirana ibikorwa by‟isosiyete. Mbere yo gushyiraho ukurikirana by‟isosiyete, Umwanditsi Mukuru ibikorwa abasaba ko hashyirwaho ashobora, gusaba ukurikirana ingwate ikwiye y‟amafaranga bizatwara. ibikorwa byabo gutanga bagomba An application by the company or shareholders referred to in the preceding article shall be the Registrar supported by such evidence as General may require as to the reasons for the application and the grounds of the applicants in requiring the investigation. The Registrar General may, before appointing an inspector, require the applicants to give security in such amount as he/she thinks fit for payment of the investigation. the costs of Lorsqu‟il s‟agit d‟une société ou des actionnaires visés à l‟article précédent qui adressent au Registraire Général une demande de désignation d‟un inspecteur, ils sont tenus de fournir les raisons de demande d‟inspection des activités d‟une société. Avant la désignation d‟un inspecteur des activités d‟une société, le Registraire Général peut exiger aux demandeurs d‟inspection de leurs activités de verser un montant qu‟il juge approprié en garantie des coûts de l‟inspection.
  79. 279

    Abashyikirizwa raporo

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    AI-assisted research summary: A copy of the report must be sent to the Registrar General and to anyone who requested it.

    Ingingo ya 279: Abashyikirizwa raporo Article 279: Those to whom a report is submitted Article 279: Destination de copie du rapport 28 OG N°17bis of 27/04/2009 Ingingo ya 279: Abashyikirizwa kopi ya raporo Article 279 : Those to whom a report copy is submitted Article 279: Destinataires de copie du rapport Kopi ya raporo igomba gushyikirizwa Umwanditsi cy‟isosiyete Mukuru, cyicaro gikuru ku A copy of the inspector's report shall be forwarded to the Registrar General, at the registered office of Une copie du rapport final doit être adressée au Registraire Général, au siège social de la société et 199 OG N°17bis of 27/04/2009 n‟abayisabye. the company and to those who requested for it. aux demandeurs.
  80. 280

    Gutangariza rubanda igenzura

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    AI-assisted research summary: The Registrar General may ask the requesting organ to have an investigation report published if doing so is in the public interest.

    Ingingo ya 280: Gutangariza rubanda igenzura risabwe Article 280: Causing the report to be published Article 280: Publication requise de l’inspection Ingingo ya 280: Gutangariza rubanda igenzura risabwe Article 280: Publication of investigation the required Article 280: Publication requise de l’inspection Mu gihe asanga biri mu nyungu za rubanda, Umwanditsi Mukuru ashobora gusaba urwego rwasabye igenzura ko ibarivuyemo bitangarizwa rubanda. The Registrar General may, where he/she is of the opinion that it is necessary in the public interest to do so, ask the organ that requested for the investigation to cause the report to be published. Si le Registraire Général estime qu‟il va de l‟intérêt public, il peut exiger au service demandeur que les résultats de l‟inspection soient publiés.
  81. 281

    Amwe mu makosa yatuma

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    AI-assisted research summary: If an inspector’s report shows auditor misconduct or an inappropriate audit, the Registrar General may refer the matter to competent authorities.

    Ingingo ya 281: Amwe mu makosa yatuma umugenzuzi w’imari akurikiranwa Article 281: Some of the faults which may lead an auditor to be held accountable Article 281: Certaines occasionner une procédure l’encontre de l’auditeur fautes pouvant à judiciaire Ingingo ya 281: Amwe mu makosa yatuma umugenzuzi w’imari akurikiranwa Article 281: Some of the faults which may lead an auditor to be held accountable 281: Certaines Article occasionner une procédure l’encontre d’un auditeur fautes pouvant à judiciaire Iyo raporo y‟inzobere igaragaje ko umugenzuzi w‟imari: Where from a report of an inspector it appears that any qualified auditor : Lorsque le rapport de l‟inspecteur fait ressortir que l‟auditeur : 1° ahamwa n‟ikosa ryo kwitwara nabi mu kazi ke; 1° has been guilty of misconduct; 1° s‟est rendu coupable d‟une faute de méconduite 2° yakoze igenzura ry‟imari ku buryo butabereye 2° has conducted an audit in a manner that is not 2° a effectué l‟audit de façon inappropriée ; uwo murimo ; appropriate; dans ses fonctions ; Umwanditsi Mukuru ashobora kugeza icyo kibazo ku nzego zibifitiye ububasha kugira ngo zifate ingamba zikwiye. the Registrar General shall refer that matter to competent authorities for necessary action. le Registraire Général peut soumettre l‟affaire aux autorités compétentes pour prendre les mesures qui s‟imposent.
  82. 282

    Zimwe mu mpamvu zatuma

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    AI-assisted research summary: The Registrar General may take a company to court when an inspector’s report shows a shareholder used share/voting-related rights to change agreed decisions, cause mismanagement, or keep unfair control over other shareholders.

    Ingingo ya 282: Zimwe mu mpamvu zatuma umwanditsi mukuru arega sosiyete mu rukiko Article 282: Some of the reasons following which the registrar general may lodge a case before the court Article 282: Certaines raisons pouvant pousser le Registraire Général à engager une procédure judiciaire à l’encontre d’une société Ingingo ya 282: Zimwe mu mpamvu zatuma Umwanditsi Mukuru arega isosiyete mu rukiko Article 282: Some of the reasons following which the Registrar General may lodge a case before the court against a company Article 282: Certaines raisons pouvant pousser le Registraire Général à engager une procédure judiciaire à l’encontre d’une société raporo hakurikijwe Iyo, y‟umugenzuzi, bigaragariye Umwanditsi Mukuru ko mu micungire umunyamigabane n‟imiyoborere isosiyete n‟uburenganzira ahabwa yakoresheje by‟isosiyete, Where from a report of an inspector it appears to the Registrar General that in the management and administration of a company, there is a shareholder who, by virtue of his/her company, shares and Lorsqu‟il apparaît, sur base du rapport de l‟inspecteur, que dans la gestion et l‟administration de la société, un actionnaire a fait l‟usage de la société, du droit de vote et des droits spéciaux 200 OG N°17bis of 27/04/2009 n‟ubwoko bw‟imigabane afite mu gutora cyangwa ibindi byihariye bijyanye na yo, yahinduye ibyumvikanyweho mu matora, yateye imicungire mibi agamije kugira ngo agire cyangwa agumane ububasha, ubwo bubasha bukaba bukumira cyangwa bubangamiye abandi banyamigabane, Umwanditsi Mukuru ashobora gutanga ikirego mu rukiko ashingiye kuri iri tegeko. taken through voting rights deriving from the classes of such shares and other benefits, alters the decisions that causes were vote, mismanagement for him/her to maintain control and where the latter helps him/her to unfairly discriminate other shareholders, the Registrar General may lodge a case before the Court following this Law. the rattachés à certaines catégories d‟actions, a modifié les résolutions prises de commun accord à l‟occasion d‟un vote, a provoqué une mauvaise gestion, dans le but de disposer ou de garder un contrôle limitant ou écartant d‟autres actionnaires, le Registraire Général peut introduire une demande en justice en vertu de la présente loi.
  83. 283

    Ishyirwaho ry’ukurikirana

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    AI-assisted research summary: A company may appoint an inspector to investigate its affairs by ordinary resolution, unless it is a declared company.

    Ingingo ya 283: Ishyirwaho ry’ukurikirana ibikorwa by’isosiyete Article 283: Appointment of an inspector to investigate the company’s affairs Article 283: Nomination d’un inspecteur Ingingo ya 283: Ishyirwaho ry’ukurikirana ibikorwa by’isosiyete Article 283 : Appointment of an inspector to investigate the company’s affairs Article 283: Nomination d’un inspecteur Isosiyete yose, uretse iyatangajwe ko ikorerwa igenzura, ishobora, hakoreshejwe umwanzuro usanzwe, gushyiraho ukurikirana ibikorwa byayo kugira ngo ayikorere imirimo. A company, other than a declared company, may, by ordinary resolution, appoint an inspector to investigate its affairs. Une société, exception faite d‟une société déclarée, peut, par résolution ordinaire, nommer un inspecteur pour qu‟il enquête sur ses activites.
  84. 284

    Gutanga

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    AI-assisted research summary: After an investigation, the inspector must report the conclusions in the manner and to the persons indicated by the company’s general assembly.

    Ingingo ya 284: Gutanga bayigenewe imyanzuro ku Article 284 : Reporting to those concerned Article 284: Remise de conclusions aux personnes concernées Ingingo ya 284: Gutanga bayigenewe imyanzuro ku Article 284 : Reporting to those concerned Article 284: Remise de conclusions aux personnes concernées Nyuma y‟igenzura, ukurikirana ibikorwa agomba gushyikiriza imyanzuro mu buryo bwemejwe no ku bantu bose bayigenewe nk‟uko byemejwe n‟inama rusange. On the conclusion of the investigation, the inspector shall report his/her opinion in such manner and to such persons as the company‟s general assembly indicated. Au terme de l‟enquête, l‟inspecteur doit dresser un rapport de ses conclusions et le remettre de la manière et aux personnes indiquées par la société au cours de l‟assemblée des actionnaires.
  85. 285

    Igenzura ku isosiyeti ishamikiye

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    AI-assisted research summary: An inspector may investigate a subsidiary company’s affairs if that is necessary for investigating a company, but only with the Registrar General’s written consent.

    Ingingo ya 285: Igenzura ku isosiyeti ishamikiye ku yindi Article 285: Investigation of related corporation Article 285: Enquête sur une société affiliée Ingingo ya 285: Igenzura ku isosiyete ishamikiye ku yindi Article 285 : Investigation of a subsidiary company Article 285: Inspection d’ une société affiliée Iyo ukurikirana ibikorwa by‟isosiyete, mu rwego rw‟igenzura ry‟imirimo y‟isosiyete, asanze ari ngombwa gukora igenzura ry‟imirimo y‟isosiyete iyishamikiyeho, ashobora gukora iryo genzura abyemerewe ku buryo bwanditse n‟Umwanditsi Mukuru. Where an inspector thinks it is necessary for the purposes of the investigation of the affairs of a company to investigate the affairs of a subsidiary company, he/she may, with the Registrar General's written consent, investigate the affairs of that subsidiary. Si un inspecteur estime que, dans le cadre de l‟inspection sur les opérations commerciales de la société, il est nécessaire d‟organiser une inspection sur les activites d‟une société affiliée, il peut avec l‟accord écrit du Registraire Général, enquêter sur les activites de cette société. 201 OG N°17bis of 27/04/2009
  86. 286

    Ububasha bw’inzobere mu

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    AI-assisted research summary: An inspector’s investigation powers extend to circumstances suggesting an arrangement or understanding, even if it is not legally binding.

    Ingingo ya 286: Ububasha bw’inzobere mu gukurikirana ibikorwa by’isosiyete Article 286: Scope of powers of an inspector Article 286: Pouvoirs d’un inspecteur expert Ingingo by’umugenzuzi ya 287: Imikorere n’ububasha Ingingo ya 286: Ububasha bw’inzobere mu gukurikirana ibikorwa by’isosiyete Article 286 : Scope of powers of an inspector Article 286: Pouvoirs d’un inspecteur expert ari Ububasha bw‟inzobere mu gukurikirana ibikorwa by‟isosiyete bugomba no gukoreshwa ku mpamvu izo imikorere n‟ubwumvikane bidafite agaciro mu mategeko ariko bigaragara cyangwa bishobora kugaragara ko bufite akamaro mu gukora igenzura. zigaragaza zose zo The powers of an inspector making a company‟s investigation shall extend to the investigation of any circumstances which suggest the existence of an arrangement or understanding which, though not legally binding, is or was observed or likely to be observed in practice and which is relevant to the purposes of his/her investigation. Les pouvoirs de l‟inspecteur qui fait une inspection doivent être étendus à toutes les circonstances qui suggèrent l‟existence d‟un arrangement ou d‟un accord qui, bien que n‟étant pas légalement contraignant, est ou a été observé ou est susceptible d‟être observé dans la pratique, et qui est utile à l‟inspection. Ingingo by’umugenzuzi ya 287: Imikorere n’ububasha
  87. 287

    Procedure and powers of inspector

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    AI-assisted research summary: If the inspector requires it, every person concerned must produce any books they hold and give reasonable assistance with the investigation.

    Article 287: Procedure and powers of inspector Article 287: Procédure l’inspecteur et pouvoirs de Article 287 : Procedure and powers of inspector Article 287: Procédure l’inspecteur et pouvoirs de Umuntu wese bireba agomba, abisabwe n‟inzobere igomba gukurikirana imirimo, kuyishyikiriza inyandiko yose ashinzwe kubika, kugenzura no gutanga inkunga yose afitiye ubushobozi kugira ngo inshingano zo gukora iyi mirimo zirangire neza. Every person concerned shall, if required to do so by the inspector, produce to the latter every book in his/her custody, control or possession and give to the inspector all assistance in connection with the investigation which he/she is reasonably able to give for the investigation to be smoothly carried out. Toute personne concernée doit, s‟il en est requis par l‟inspecteur, fournir à celui-ci tout document dont il a la garde, le controle ou la possession et accorder à l‟inspecteur raisonnable à l‟enquête. l‟assistance toute
  88. 288

    Imenyekanisha risaba gutanga

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    AI-assisted research summary: An inspector may serve written notice requiring a concerned person to appear on oath and produce books related to a subsidiary’s business.

    Ingingo ya 288: Imenyekanisha risaba gutanga amakuru Article 288 : Notice for the production of information Article 288: Avis de demande de fournir l’information Ingingo ya 288: Imenyekanisha risaba gutanga amakuru Article 288 : Notice for the production of information Article 288: Avis de demande de fournir l’information Ukurikirana ibikorwa by‟isosiyete, akoresheje imenyekanisha ryanditse ashobora, gusaba ko umuntu wese bireba aza kubazwa abirahiriye iryo ibyerekeye menyekanisha rishobora no gusaba ko ibitabo byose bibitswe, bicungwa cyangwa bifitwe n‟uwo muntu bitangwa. sosiyete kandi imirimo ya An inspector may by written notice require any person concerned to appear for examination on oath in relation to the business of a subsidiary and the notice may require the production of every book in the custody, control or possession of the person concerned. 202 à un Un inspecteur peut par un avis écrit, exiger que toute personne concernée se présente pour être soumise serment interrogatoire relativement aux activités d‟une société et par cet avis exiger que chaque document dont cette personne a la garde, le contrôle ou la possession lui soit fourni. sous OG N°17bis of 27/04/2009
  89. 289

    Icungwa ry’ibitabo bikoreshwa

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    AI-assisted research summary: An inspector may take and keep books needed for an investigation, but must let the company access them at reasonable times while he or she has them.

    Ingingo ya 289: Icungwa ry’ibitabo bikoreshwa mu gihe cy’igenzura Article 289: Management of those books used during the investigation Article 289: Gestion des documents utilisés lors de l’inspection Ingingo ya 289: Icungwa ry’ibitabo bikoreshwa mu gihe cy’igenzura Article 289 : Management of the books used during the investigation Article 289: Gestion des documents utilisés lors de l’inspection Iyo ukurikirana ibikorwa by‟isosiyete asabye guhabwa ibitabo bibitswe, bicungwa, cyangwa bifitwe n‟umuntu bireba, ukurikirana : Where an inspector requires the production of a book in the custody, control or possession of a person concerned, he/she: Lorsqu‟un inspecteur exige qu‟on produise les documents dont on a la garde, le contrôle ou la possession, il : 1° ashobora kubika ibyo bitabo; 1° may take possession of those books; 1° peut prendre possession desdits documents; 2° ashobora kugumana ibyo bitabo igihe cyose yumva ari ngombwa kugira ngo imirimo ye igende neza; 2° may retain those books for such time as he/she considers necessary for the purpose of the accomplishment of his/her mission; 2° peut retenir aussi longtemps qu‟il le juge nécessaire au bon déroulement de sa mission; documents lesdits 3° agomba, mu gihe abitse ibyo bitabo, kwemerera isosiyete kuba yabibona igihe cyose bikenewe. 3° shall, where those books is in his/her possession, permit the company to have access, at all reasonable times to the book. 3° doit, lorsque lesdits documents est en sa possession, permettre à la société d‟y avoir accès, chaque fois que de besoin.
  90. 290

    Inshingano yo gusubiza ibibazo

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    AI-assisted research summary: A concerned person must not refuse to answer questions about the company during an investigation.

    Ingingo ya 290: Inshingano yo gusubiza ibibazo by’umugenzuzi Article 290: Obligation to answer a questions asked by the inspector Article 290: Obligation de répondre aux questions de l’inspection 29 OG N°17bis of 27/04/2009 Ingingo ya 290: Inshingano yo gusubiza ibibazo by’umugenzuzi Article 290: Obligation to answer questions asked by the inspector Article 290: Obligation de répondre aux questions de l’inspecteur Nta muntu n‟umwe bireba ufite uburenganzira bwo kwanga gusubiza ikibazo kirebana n‟isosiyete igihe cy‟ikurikiranwa ry‟ibikorwa by‟isosiyete. No concerned person shall refuse to answer a question which concerns the company during the investigation. Aucune personne concernée ne doit refuser de répondre à une question qui relève à la société lors de l‟enquête des activités d‟une société.
  91. 291

    ibyavuzwe mu igenzura bifatwa

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    AI-assisted research summary: An inspector may record investigation statements in writing, have them read and signed, and those statements may be used as evidence in legal proceedings against the person who made them.

    Ingingo ya 291: ibyavuzwe mu igenzura bifatwa nk’ikimenyetso mu gihe cy’urubanza Article 291: Statements made during the investigation and which are considered as evidence in legal proceedings l’enquête sont Article 291: Eléments de considérés comme preuve lors d’une procédure judiciaire Ingingo kuwahamwe n’icyaha ya 292: Gusubiza ibyangijwe Ingingo ya 291: Ibyavuzwe mu igenzura bifatwa nk’ikimenyetso mu gihe cy’urubanza the Article 291: Statements made during investigation and considered as evidence in legal proceedings l’inspection sont Article 291: Eléments de considérés comme preuve lors d’une procédure judiciaire Ukurikirana ibikorwa by‟isosiyete ashobora gukora ibyo yagiye yandika mu gihe ku buryo cy‟ikurikirana ry‟ibikorwa byandikwa neza kandi bigasomerwa cyangwa bigasomwa bikanasinywa n‟uwabajijwe bikaba byakoreshwa nk‟ikimenyetso mu rubanza urwo ari rwo rwose kuri uwo muntu wabajijwe. kandi nyuma yaho An inspector may cause statements he/she came across during the investigation process to be recorded in a written form and to be read to or by and signed by the person who made such statements and the latter may be used as evidence in any legal proceedings against that person. Un inspecteur peut faire en sorte que toutes les notes qui rentrent dans le cadre de l‟inspection soient enregistrées et rédigées par écrit, lues pour ou par la personne qui subit l‟inspection et signées par elle. Ces notes peuvent par la suite être utilisées comme éléments de preuve lors de toute procédure 203 OG N°17bis of 27/04/2009
  92. 292

    Reimbursement by the convict

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    AI-assisted research summary: A court may order a convicted person to reimburse expenses, in whole or in part.

    Article 292: Reimbursement by the convict Article 292: Réparation des dommages par une personne recounnue coupable Ingingo y’umugenzuzi nk’ikimenyetso cy’urukiko 293: Gukoresha ya raporo Ingingo ya 292: Gusubiza uwahamwe n’icyaha ibyangijwe k’ Article 292 : Reimbursement by the convict Article 292: Réparation des dommages par une personne reconnue coupable Umuntu wese wahamwe n‟icyaha cyagaragajwe n‟igenzura, ashobora gutegekwa n‟urukiko gusubiza mu isanduku ya Leta, uwareze, cyangwa ruteye, isosiyete, hakurikijwe uko urubanza amafaranga yose yakoreshejwe cyangwa igice cyayo. Any person who is convicted of an offence as a result of the enquete may be directed by the Court before which the person is prosecuted to pay by way of reimbursement to the public resources, the applicant, or the company, as the case may be, the expenses, either in whole or in part. Toute personne reconnue coupable d‟avoir commis une infraction à la suite de l‟inspection, peut être condamnée par la juridiction à payer sous forme de remboursement au Trésor public, au demandeur ou à la société, selon le cas, la partie ou la totalité des dépenses encourues. judiciaire contre cette personne. Ingingo y’umugenzuzi nk’ikimenyetso cy’urukiko 293: Gukoresha ya raporo
  93. 293

    Report of inspector admissible as

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    AI-assisted research summary: An inspector’s report is admissible as evidence in court proceedings.

    Article 293: Report of inspector admissible as evidence before the court Article 293: Usage du rapport de l’inspecteur admissible comme preuve Article 293: Report of inspector admissible as evidence before the court Article 293: Usage du rapport de l’inspecteur admissible comme preuve Raporo y‟ukurikirana ibikorwa by‟isosiyete ifatwa nk‟ikimenyetso cy‟urukiko. The report by the company‟s inspector shall be admissible in any legal proceedings as evidence. Le rapport d‟un inspecteur est considéré comme preuve devant les juridictions.
  94. 294

    Abagenzuzi bashyizweho

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    AI-assisted research summary: A foreign company with subsidiaries in Rwanda may appoint inspectors for those subsidiaries, and it must notify the Registrar General.

    Ingingo ya 294: Abagenzuzi bashyizweho n’amasosiyete yo hanze Article 294 : Inspectors appointed by foreign companies Article 294: Inspecteurs nommés par sociétés étrangères les UMUTWE WA VI: UKWIBUMBIRA HAMWE KW’AMASOSIYETE CHAPTER VI: AMALGAMATION CHAPITRE VI: FUSION DES SOCIETES Ingingo kw’amasosiyete ya 295: Kwibumbira hamwe Ingingo ya 294: Abagenzuzi bashyizweho n’amasosiyete yo hanze Article 294: Inspectors appointed by foreign companies Article 294: Inspecteurs nommés par les sociétés étrangères yo hanze Isosiyete amasosiyete ayishamikiyeho mu Rwanda, ishobora gushyiraho abakurikirana y‟ayo masosiyete, bikamenyeshwa Umwanditsi Mukuru. by‟imirimo ibikorwa ifite A foreign company with subsidiary companies in Rwanda may appoint inspectors for such subsidiary companies and the Registrar General shall be notified thereof. Une société étrangère qui a des filiales au Rwanda, peut nommer les inspecteurs de ses filiales et en aviser le Registraire Général. UMUTWE WA VI: UKWIBUMBIRA HAMWE KW’AMASOSIYETE CHAPTER VI: AMALGAMATION CHAPITRE VI: FUSION DES SOCIETES Ingingo kw’amasosiyete ya 295: Kwibumbira hamwe
  95. 295

    Amalgamation

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    AI-assisted research summary: Two or more companies may amalgamate and continue as one company.

    Article 295: Amalgamation Article 295: Fusion des sociétés Article 295 : Amalgamation Article 295: Fusion des sociétés Amasosiyete abiri (2) cyangwa arenzeho ashobora kubumbirwa hamwe agakora nk‟aho ari isosiyete Two (2) or more companies may amalgamate and continue as one company, which may be one of the Deux (2) ou plusieurs sociétés peuvent fusionner en une seule société et travailler sous le nom d‟une de 204 OG N°17bis of 27/04/2009 izina ry‟imwe mu masosiyete imwe, mu yabumbiwe hamwe cyangwa nk‟isosiyete nshya ibumbiyemo izindi.
  96. 296

    Umushinga wo kwibumbira

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    AI-assisted research summary: An amalgamation proposal must state the terms of the merger and list specified details about the new company, shares, payments, management arrangements, proposed constitution, and the effective date.

    Ingingo ya 296: Umushinga wo kwibumbira hamwe kw’amasosiyete Article 296 : Amalgamation proposal Article 296: Proposition de fusion des sociétés Ingingo ya 296: Umushinga wo kwibumbira hamwe kw’amasosiyete Umushinga wo kubumbira hamwe amasosiyete mu gusobanura ugomba kuyabumbira hamwe, by‟umwihariko: ibizakurikizwa amalgamating companies or may be a new company. ces sociétés en fusion ou d‟une nouvelle société. Article 296: Amalgamation proposal Article 296: Proposition de fusion des sociétés An amalgamation proposal shall set out the terms of the amalgamation, and in particular: Une proposition de fusion doit préciser conditions de la fusion et plus particulièrement: les 1° izina ry‟isosiyete nshya ibumbiyemo izindi iyo ry‟imwe mu masosiyete rihuje yabumbiwe hamwe; n‟izina 1° 2° icyicaro cy‟isosiyete nshya ibumbiyemo izindi; 2° 3° izina cyangwa amazina, aderesi cyangwa za aderesi z‟abagize Inama y‟Ubutegetsi zuzuye b‟isosiyete nshya ibumbiyemo izindi; cy‟isosiyete 4° aderesi y‟icyicaro nshya 3° 4° ibumbiyemo izindi ; 5° ibirebana n‟imigabane y‟isosiyete nshya 5° ibumbiyemo izindi, hagaragazwa: the name of the amalgamated company where it is the same as the name of one of the amalgamating companies; the registered office of the amalgamated company; the full name or names and address or addresses of directors of the amalgamated company; the address for registered office of the amalgamated company; the share structure of the amalgamated company, specifying : 1° 2° 3° 4° 5° le nom de la nouvelle société lorsqu‟il est identique au nom d‟une des sociétés fusionnées; le siège social de la nouvelle société; le(s) nom(s), l‟adresse ou les adresses complets des administrateurs de la nouvelle société; l‟adresse du siège social de la nouvelle société; la structure de l‟actionnariat de la nouvelle société, en spécifiant : a) umubare w‟imigabane y‟isosiyete; b) uburenganzira, inyungu, n‟ibibujijwe kuri buri mugabane w‟isosiyete; a) the number of shares of the company; b) the and conditions attached to each share of the company; rights, privileges, limitations a) le nombre d‟actions de la société; b) les droits, les privilèges, les limites et conditions relatives à chaque action de la société; 6° uburyo imigabane ya buri sosiyete yabumbiwe izahindurwa mu migabane hamwe n‟izindi y‟isosiyete nshya ibumbiyemo izindi; 6° the manner in which the shares of each amalgamating to be company converted into shares of the amalgamated company; are 6° le mode de conversion des actions de chaque société fusionnée en actions de la nouvelle société; 205 OG N°17bis of 27/04/2009 7° ikiguzi abafite iyo migabane bagomba kubona y‟isosiyete w‟imigabane mu mwanya babumbiye hamwe n‟izindi; 8° ubwishyu bwose umunyamigabane cyangwa umwe mu bagize Inama y‟Ubutegetsi y‟isosiyete nshya ibumbiyemo izindi afitiye uburenganzira; 9° ibisobanuro birambuye by‟ibintu bya ngombwa biteganyijwe gukorwa kugira ngo igikorwa cyo kubumbira hamwe amasosiyete cyuzuzwe neza kandi hashyirweho uburyo bwo gucunga isosiyete nshya yabumbiwemo izindi n‟ibikorwa byayo; 7° 8° 9° the consideration that the holders of those shares are to receive instead of shares of the amalgamated company; any payment to be made to a shareholder or a director of the new amalgamated company; details of any arrangement necessary to complete the amalgamation and to provide for the subsequent management and operation of the amalgamated company; 7° 8° 9° la contrepartie que les détenteurs de ces actions doivent recevoir en lieu et place des actions de la société fusionnée; tout paiement auquel un actionnaire ou un administrateur de la nouvelle société a droit; les détails des dispositions nécessaires pour parfaire la fusion et mettre en place la gestion et les activités ultérieures de la nouvelle société ; 10° kopi y‟amategeko shingiro ateganyijwe 10° kuzagenga isosiyete nshya ibumbiyemo izindi; itariki umushinga uzashyirwa mu bikorwa. 11° a copy of the proposed constitution of the amalgamated company; 11° the date on which the amalgamation proposal will be effective. 10° une copie des statuts proposés pour la nouvelle société ; 11° date de mise en œuvre de la proposition de fusion.
  97. 297

    Umushinga wo kwibumbira

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    AI-assisted research summary: The board of each amalgamated company must resolve that the amalgamation is in the company’s best interest and that the combined company should pass the solvency test immediately after it takes effect.

    Ingingo ya 297: Umushinga wo kwibumbira hamwe kw’amasosiyete Article 297: Amalgation proposal Article 297: Proposition de fusion des sociétés Ingingo ya 297: Icyemezo cyo kwibumbira hamwe kw’amasosiyete Article 297 : Amalgamation resolution Article 297: Résolution de fusion des sociétés y‟Ubutegetsi izindi y‟isosiyete igomba gufata yose Inama icyemezo yabumbiwemo gitegeka, ko hakurikijwe ubushishozi bwayo, kwibumbira hamwe kw‟amasosiyete biri mu nyungu z‟isosiyete kandi ko hari impamvu zumvikana zo kwemera ko isosiyete izashobora kwishyura imyenda, kwibumbira hamwe bikimara kuba ku buryo budasubirwaho. The Board of Direcotrs of each amalgamated company shall resolve that in its opinion, the amalgamation is in the best interest of the company and it is satisfied on reasonable grounds that the amalgamated company shall, immediately after the the amalgamation becomes effective, solvency test. satisfy Le Conseil d‟Administration de toute nouvelle société doit prendre une résolution prévoyant que selon son opinion, la fusion des sociétés est dans l‟intérêt de la société et qu‟il y a des raisons suffisantes de croire que la nouvelle société, pourra immédiatement après que la fusion soit effective, réussir le test de solvabilité. Abagize Inama y‟Ubutegetsi batoye kwibumbira hamwe kw‟amasosiyete bahereye kuri iyi ngingo The directors who vote in favour of a resolution of this article shall sign a amalgamation under Les administrateurs qui votent une résolution de fusion sur la base du présent article doivent signer 206 OG N°17bis of 27/04/2009 bagomba gushyira umukono ku cyemezo cyerekana icyo gikorwa kiri mu nyungu y‟isosiyete kandi ko izaba ifite ubushobozi bwo kwishyura imyenda. certificate stating that the amalgamation will benefit the company and the latter will satisfy the solvency test. un certificat déclarant que cet acte va dans l‟intérêt de la société et que celle-ci aura la capacité d‟honorer ses dettes. ya 298: Ibigomba kohererezwa Ingingo abanyamigabane b’isosiyete yibumbiye hamwe n’izindi n‟izindi Inama y‟Ubutegetsi ya buri sosiyete yabumbiwe hamwe koherereza abanyamigabane bose, nibura mu gihe cy‟iminsi mirongo itatu (30) mbere y‟uko kwibumbira hamwe kw‟amasosiyete kuba ku buryo budasubirwaho: igomba
  98. 298

    Documents to be forwarded to

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    AI-assisted research summary: Before an amalgamation takes effect, each amalgamating company’s board must send specified documents and information to every shareholder at least 30 days in advance.

    Ingingo ya 298: Ibigomba kohererezwa abanyamigabane b’isosiyete yibumbiye hamwe n’izindi Article 298: Documents to be forwarded to shareholders of the amalgamating company Article 298: Ce qui doit être envoyé aux actionnaires d’une société fusionnée Article 298: Documents to be forwarded to shareholders of the amalgamating company Article 298: Documents à actionnaires d’une société fusionnée envoyer aux The Board of Directors of each amalgamating company shall send to each shareholder of the company, not less than thirty (30) days before the amalgamation is proposed to take effect : Le Conseil d‟Administration de chaque société en fusion doit envoyer à chaque actionnaire de la société, trente (30) jours au moins avant la fusion effective : 1° kopi y‟umushinga wo kwibumbira hamwe 1° a copy of the amalgamation proposal; 1° une copie de la proposition de fusion; kw‟amasosiyete; 2° kopi z‟ibyemezo byatanzwe n‟abagize buri 2° nama y‟ubutegetsi; copies of the certificates given by the directors of each Board; 3° incamake y‟ibiteganywa n‟amategeko shingiro y‟isosiyete yibumbiye hamwe n‟izindi, mu gihe ahari; 4° inyandiko shingiro y‟isosiyete nshya ibumbiyemo izindi ihabwa buri munyamigabane wese uyisabye; ivuga ko amategeko 5° inyandiko yerekana uburenganzira bw‟abanyamigabane ba buri sosiyete; 6° inyandiko ijyanye n‟inyungu bwite z‟abagize Inama y‟Ubutegetsi mu izina ryabo nk‟abagize Inama y‟Ubutegetsi cyangwa ku giti cyabo; 3° 4° 5° 6° a summary of the principal provisions of the articles of association of the amalgamating company, if it has one; a statement that a copy of the constitution of the amalgamated company shall be supplied to any shareholder who requests it; a statement setting out shareholders of each company; the rights of a statement of any material interests of the directors , whether in that capacity or otherwise; 2° 3° 4° 5° 6° de les copies des certificats donnés par les membres Conseil d‟Administration; un résumé des principales dispositions des statuts de la société fusionnée, s‟il y en a; chaque la déclaration attestant qu‟une copie des statuts de la nouvelle société sera remise à chaque actionnaire qui en fait la demande; une déclaration énumérant les droits des actionnaires de chaque société; une déclaration intérêts personnels des administrateurs en leur qualité d‟administrateurs ou non ; relative aux 7° amakuru yose n‟ibisonanuro by‟inyongera 7° such further information and explanation as 7° toute information et explication utile à la 207 OG N°17bis of 27/04/2009 ngombwa bishobora gutuma umunyamigabane usanzwe w‟isosiyete ashobora kumva imiterere n‟ingaruka umugambi wo kubumbira hamwe isosiyete n‟izindi byagirira iyo sosiyete ndetse n‟abanyamigabane bayo. may be necessary to enable a reasonable shareholder to understand the nature and implications its shareholders of the proposed amalgamation. the company and for compréhension pour tout actionnaire de niveau moyen quant à la nature et aux implications de la fusion à l‟égard de la société et de ses actionnaires.
  99. 299

    Ibigomba gukorwa mbere

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    AI-assisted research summary: Before an amalgamation takes effect, each amalgamating company’s board must send the proposal to secured creditors and give public notice.

    Ingingo ya 299: Ibigomba gukorwa mbere kugira ngo kwibumbira hamwe bigire agaciro Article 299: Procedures to be followed prior to effecting the amalgamation Article 299: Procédures préalables à la fusion Ingingo ya 299: Ibigomba gukorwa mbere kugira ngo kwibumbira hamwe bigire agaciro Article 299: Procedures to be followed prior to effecting the amalgamation Article 299: Procédures préalables à la fusion Inama y‟Ubutegetsi y‟isosiyete yose yibumbiye hamwe n‟izindi igomba, mu minsi mirongo itatu (30) byibuze mbere y‟uko kwibumbira mu yindi bigira agaciro no gushyirwa mu bikorwa: 1° koherereza umuntu wese isosiyete ibereyemo umwenda ufite ingwate kopi y‟umushinga wo kubumbira hamwe amasosiyete; 2° gutanga itangazo rusange ku kwibumbira hamwe kwasabwe, harimo kumenyesha ko: The Board of Directors of each amalgamating company shall, not less than thirty (30) days before the amalgamation is proposed to take effect : Le Conseil d‟Administration de toute société fusionnée doit, trente (30) jours au moins avant la fusion effective : 1° send a copy of the amalgamation proposal to 1° envoyer une copie de la proposition de fusion à every secured creditor of the company; chaque créancier privilégié de la société; 2° give public notice amalgamation, including a statement that: the of proposed ku gikuru hamwe cyicaro a) kopi z‟umushinga usaba kwibumbira hamwe cy‟isosiyete ziri zibumbiwe hose hateganyijwe kandi ko mu gihe cy‟amasaha guhabwa zishobora y‟akazi, cyangwa uwo umunyamigabane wese isosiyete izindi ibereyemo umwenda; ibumbiyemo n‟ahantu nshya a) copies of the amalgamation proposal are available at the registered offices of the amalgamating companies and at such other places as may be specified for inspection during normal business hours; by any shareholder or creditor of an amalgamated company or any person to whom an amalgamated company is under an obligation , 2° faire un avis public sur la fusion proposée, y compris une déclaration que: a) des copies de la proposition de fusion sont disponibles au siège social des sociétés en fusion et à tout autre lieu spécifié pour l‟inspection pendant les heures ouvrables par tout actionnaire, créancier d‟une nouvelle société ou toute personne envers laquelle la nouvelle société est redevable , b) ugize isosiyete cyangwa uberewemo umwenda n‟ isosiyete, cyangwa umuntu wese isosiyete ibereyemo umwenda afite uburenganzira bwo kubona, nta mafaranga b) a shareholder or creditor of an amalgamating company or any person to whom an an company amalgamating under is obligation is entitled to be supplied free of b) un actionnaire ou créancier d‟une société en fusion, ou toute personne à laquelle une société en fusion est redevable a le droit d‟obtenir, sans aucun frais, une copie de la 208 OG N°17bis of 27/04/2009 atanze, kopi y‟umushinga wo kwibumbira hamwe by‟isosiyete, iyo abisabye. charge with a copy of the amalgamation proposal upon request . proposition de fusion s‟il en fait la demande.
  100. 300

    Kwemeza umushinga wo

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    AI-assisted research summary: The amalgamation proposal must be approved by the shareholders of each amalgamating company and by other interested persons through a special resolution.

    Ingingo ya 300: Kwemeza umushinga wo Article 300 : Approving the amalgamation Article 300: Adoption de la proposition de proposal 30 OG N°17bis of 27/04/2009 kwibumbira hamwe kw’amasosiyete fusion des sociétés Ingingo ya 300: Kwemeza umushinga wo kwibumbira hamwe kw’amasosiyete Article 300: Approving proposal the amalgamation Article 300: Adoption de la proposition de fusion des sociétés wo kwibumbira hamwe Umushinga kwemezwa kw‟amasosiyete zishaka n‟abanyamgabane ba buri kwibumbira hamwe n‟abandi babifitemo inyungu nk‟umwanzuro udasanzwe. sosiyete ugomba The amalgamation proposal shall be approved by the shareholders of each amalgamating company interested parties by special and any other resolution. La proposition de fusion doit être approuvée par les actionnaires de chacune des sociétés qui veulent la fusion et par les autres personnes ayant un intérêt quelconque par une résolution spéciale.
  101. 301

    Kumenyekanisha ukwibumbira

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    AI-assisted research summary: Each amalgamating company’s board must give every creditor written notice of the proposed amalgamation at least 30 days before it is meant to take effect.

    Ingingo ya 301: Kumenyekanisha ukwibumbira hamwe kw’isosiyete ku bo ibereyemo imyenda Article 301: Filing with company’s creditors a notice as to the amalmation of companies Article 301: Notification de la proposition de fusion à chacun des créanciers de la société Ingingo ya 301: Kumenyekanisha ukwibumbira hamwe kw’isosiyete ku bo ibereyemo imyenda Article 301: Filing with company’s creditors a notice as to the amalgamation of companies Article 301: Notification de la proposition de fusion aux créanciers de la société Inama y‟Ubutegetsi ya buri sosiyete yibumbiye mu yindi igomba, mu minsi mirongo itatu (30) byibuze mbere y‟uko ukwibumbira hamwe gushyirwa mu bikorwa, guha imenyekanisha ryanditse ku isabwa ryo kwibumbira hamwe kw‟amasosiyete umuntu wese isosiyete ibereyemo umwenda. The Board of Dirctors of each amalgamating company shall, not less than thirty (30) days before the amalgamation is proposed to take effect, give written notice of the proposed amalgamation to every creditor of the company. Le Conseil d‟Administration de chaque société en fusion doit, trente (30) jours au moins avant que la fusion soit effective, donner notification écrite de la proposition de fusion à chacun des créanciers de la société.
  102. 302

    Iyandikwa ry’umushinga wo

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    AI-assisted research summary: To complete an amalgamation, the listed documents must be delivered to the Registrar General for registration.

    Ingingo ya 302: Iyandikwa ry’umushinga wo kwibumbira hamwe kw’amasosiyete Article 302: Registration of amalgamation proposal Article 302: Enregistrement de la proposition de fusion des sociétés Ingingo ya 302: Iyandikwa ry’umushinga wo kwibumbira hamwe kw’amasosiyete Article 302: Registration of amalgamation proposal Article 302: Enregistrement de la proposition de fusion des sociétés Kugira ngo kwibumbira hamwe kw‟amasosiyete bikorwe, inyandiko cyangwa ibitabo bikurikira bigomba guhabwa Umwanditsi Mukuru kugira ngo abyandike: For the purpose of effecting an amalgamation, the following documents shall be delivered to the Registrar General for registration: Pour effectuer une fusion, les documents suivants doivent être remis au Registraire Général pour enregistrement: 1° umushinga wo kwibumbira hamwe wemejwe ; 1° the approved amalgamation proposal; 1° la proposition de fusion approuvée; 2° icyemezo gisinywe n‟Inama y‟Ubutegetsi y‟isosiyete yose igomba kwibumbira mu yindi ; 2° a certificate that is signed by the Board of Directors of each amalgamating company; 209 2° un certificat signé d‟Administration de chaque société en fusion; le Conseil par OG N°17bis of 27/04/2009 3° icyemezo gisinywe n‟abagize Inama 3° y‟Ubutegetsi y‟isosiyete nshya; 4° icyemezo kigaragaza ko bitazabangamira abo isosiyete zibumbiye hamwe zari zibereyemo imyenda 4° a certificate signed by the Board of Directors of the new company resulting from the amalgamation; the proof that the amalgamation will not jeopardize the interest of those creditors of amalgamating companies; 3° un certificat signé par le Conseil d‟Administration de la nouvelle société; 4° un certificat attestant que les créanciers des sociétés en fusion n‟en seront pas préjudiciés ; 5° inyandiko yanditse mu buryo buteganywa n‟itegeko, ishyizweho umukono umuntu wese mu bagaragazwa mu mushinga wo kwibumbira hamwe kw‟amasosiyete, nk‟umwe mu bagize umukozi Inama w‟isosiyete nshya izindi, aho yemera gukora nk‟umwe mu bagize Inama y‟Ubutegetsi cyangwa, nk‟umukozi w‟isosiyete. y‟Ubutegetsi ibumbiyemo cyangwa 5° a document in the prescribed form, signed by each of the persons whose name is indicated in the amalgamation proposal as a director or employee of the amalgamated company consenting to act as a director or emplyee of the company. 5° un document préparé dans la forme prescrite, signé par chacune des personnes désignées dans la proposition de fusion comme directeur ou employé de la nouvelle société, dans lequel il s‟engage à agir en cette qualité dans la nouvelle société.
  103. 303

    Icyemezo cyo kwibumbira

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    AI-assisted research summary: After an amalgamation application is received, the Registrar General must act forthwith and carry out the listed registration and certificate steps.

    Ingingo ya 303: Icyemezo cyo kwibumbira hamwe Article 303: Certificate of amalgamation Article 303: Certificat de fusion Ingingo Ingaruka cy’amasosiyete yibumbiye hamwe 304: ya z’icyemezo Ingingo ya 303: Icyemezo cyo kwibumbira hamwe Article 303 : Certificate of amalgamation Article 303: Certificat de fusion Umwanditsi Mukuru inyandiko kw‟amasosiyete agomba guhita: isaba amaze kwibumbira gushyikirizwa hamwe 1° atanga icyemezo cyo kwibumbira hamwe, iyo isosiyete nshya ibumbiyemo izindi ifite izina risa n‟iry‟imwe mu masosiyete yibumbiye hamwe; 2° kwandika iyo sosiyete ku buryo ibiranga On receipt of the application for amalgamation, the Registrar General shall forthwith : Dès réception de demande de fusion des sociétés, le Registraire Général doit sans délai : 1° where the amalgamated company has the same name as one of the amalgamating companies, issue a certificate of amalgamation; 1° délivrer un certificat de fusion lorsque la nouvelle société a la même dénomination que l‟une des sociétés fusionnées; bwihariye mu gitabo cy‟amasosiyete; register; 2° enter the particulars of the company on the 2° procéder à éléments l‟inscription d‟identification de la société dans le registre pévu à cet effet ; des 3° gutanga icyemezo cyo kwibumbira hamwe 3° issue a certificate of amalgamation; 3° délivrer un certificat de fusion des sociétés ; kw‟amasosiyete; 4° gutanga icyemezo cy‟ishingwa ry‟isosiyete. 4° issue a certificate of incorporation. 4° délivrer un certificat de création de la société 210 OG N°17bis of 27/04/2009
  104. 304

    Effect of certificate of

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    AI-assisted research summary: An amalgamation takes effect on the date stated in the certificate of amalgamation.

    Article 304: Effect of certificate of amalgamation Article 304: Effets du certificat de fusion des sociétés Ingingo cy’amasosiyete yibumbiye hamwe 305: Kuvanwa mu ya gitabo Ingingo ya 304: Ingaruka z’icyemezo cyo kwibumbira hamwe Kwibumbira hamwe gufatwa nk‟ukwarangiye ku itariki igaragara ku cyemezo cyo kwibumbira hamwe kw‟amasosiyete. Article 304: Effect of certificate of amalgamation Article 304: Effets du certificat de fusion An amalgamation shall be effective on the date shown in the certificate of amalgamation. La fusion est réputée effective à la date figurant sur le certificat de fusion. Ingingo kw’amasosiyete yibumbiye hamwe 305: Kuvanwa mu ya gitabo
  105. 305

    Removing the amalgamating

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    AI-assisted research summary: The Registrar General must remove the amalgamating companies from the register and keep only the amalgamated company.

    Article 305 : Removing the amalgamating companies from the register Article 305: Radiation du registre des sociétés fusionnées Article 305: Removing companies from the register the amalgamating Article 305: Radiation du registre des sociétés fusionnées Umwanditsi Mukuru agomba gukura mu gitabo amasosiyete yose yafatanijwe, hagasigara isosiyete nshya ibumbiyemo izindi gusa. The Registrar General shall remove from the register all the amalgamating companies and keep only the amalgamated company. Le Registraire Général doit radier du registre toutes les sociétés qui ont fusionné pour ne garder que la nouvelle société.
  106. 306

    Umutungo, uburenganzira,

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    AI-assisted research summary: Property, rights, powers, and privileges of amalgamated companies continue in the new amalgamated company.

    Ingingo ya 306: Umutungo, uburenganzira, ububasha n’inyungu by’amasosiyete yibumbiye hamwe Article 306: Property, rights, powers and privileges of the amalgamated companies Article 306: Propriété, droits, pouvoirs et privilèges des sociétés fusionnées Ingingo ya 306: Umutungo, uburenganzira, ububasha n’inyungu by’amasosiyete yibumbiye hamwe Article 306: Property, rights, powers and privileges of the amalgamating companies Article 306: Propriété, droits, pouvoirs et privilèges des sociétés fusionnées iz‟abandi z‟amasosiyete Umutungo, uburenganzira, ububasha n‟inyungu ziruta yafatanyijwe akavanwa mu gitabo bigomba gukomeza kuba umutungo, uburenganzira n‟ububasha, ubushobozi n‟inyungu ziruta iz‟abandi ku isosiyete nshya ikubiyemo izindi. The property, rights, powers, and privileges of each of the amalgamated companies which have been removed from the register shall continue to be the property, rights, powers and privileges of the amalgamated company. les droits, les La propriété, privilèges attachés à chacune des sociétés fusionnées et radiées du registre doivent revenir à la nouvelle société. les pouvoirs et
  107. 307

    Uburyozwe n’inshingano

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    AI-assisted research summary: An amalgamated company must take on the liabilities, obligations, and pending proceedings of the companies that merged.

    Ingingo ya 307: Uburyozwe n’inshingano by’amasosiyete yibumbiye hamwe Article 307: Liabilities and obligations of the amalmamated companies Article 307: Responsabilités et obligations des sociétés fusionnées Ingingo ya 307: Uburyozwe n’inshingano by’amasosiyete yibumbiye hamwe Article 307 : Liabilities and obligations of the amalgamating companies Article 307: Responsabilités et obligations des sociétés fusionnées igomba ibumbiyemo Isosiyete nshya gukomeza inshingano z‟isosiyete yose yibumbiye hamwe n‟izindi n‟imanza zose iregamo cyangwa iregwamo. izindi The amalgamated company shall continue to be liable for all the liabilities and obligations of each of the amalgamated companies and all pending proceedings by or against an amalgamating company shall be continued by or against the amalgamated company. La nouvelle société doit continuer à répondre des obligations de chacune des sociétés fusionnées et de tous les procès en cours intentés par ou contre une elle. 211 OG N°17bis of 27/04/2009
  108. 308

    Enforcement of the court ruling by

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    AI-assisted research summary: Court rulings for or against an amalgamating company may be enforced by or against the amalgamated company.

    Ingingo ya 308: ry’ibyemezo by’urukiko n’isosiyete nshya Ishyirwa mu bukorwa Article 308: Enforcement of the court ruling by a new company Article 308: Application des décisions judiciares par la nouvelle société Ingingo ya 308: ry’ibyemezo by’urukiko n’isosiyete nshya Ishyirwa mu bikorwa Article 308: Enforcement of the court rulings by the new company Article 308: Exécution des décisions judiciaires par la nouvelle société Ibyemezo by‟urukiko biri cyangwa bitari mu nyungu z‟isosiyete yibumbiye mu zindi bishobora gushyirwa mu nshya ibumbiyemo izindi. n‟isosiyete bikowa The court‟s decisions in favour of, or against, an amalgamating company may be enforced by, or against, the amalgamated company. Les décisions judiciaires en faveur ou contre une société qui a fusionné peuventt être exécutées par ou contre la nouvelle société.
  109. 309

    Kubahiriza ibiteganywa mu

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    AI-assisted research summary: Provisions in an amalgamation proposal about share conversion and shareholders’ rights apply as written.

    Ingingo ya 309: Kubahiriza ibiteganywa mu mushinga wo kwibumbira hamwe Article 309: Respecting the provisions of the amalgamation proposal Article 309: Application des dispositions de la proposition de fusion Ingingo ya 309: Kubahiriza ibiteganywa mu mushinga wo kwibumbira hamwe Article 309: Respecting the provisions of the amalgamation proposal Article 309: Respect des clauses de proposition de fusion la Ibiteganywa byose mu mushinga wo kwibumbira hamwe kw‟amasosiyete bijyanye n‟ihindurwa ry‟imigabane n‟uburenganzira bw‟abanyamigabane b‟isosiyete mu zibumbiye hamwe bikurikizwa nk‟uko biri. isosiyete Any provisions of the amalgamation proposal that provide for the conversion of shares and rights of shareholders in the amalgamating companies have effect according to their tenor. Toutes les clauses de la proposition de fusion relatives à la conversion des actions et des droits des actionnaires dans les sociétés fusionnées sont exécutées à la lettre.
  110. 310

    Ububasha bw’urukiko mu bindi

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    AI-assisted research summary: Shareholders, debenture holders, creditors, and other interested persons may oppose an amalgamation decision before the court.

    Ingingo ya 310: Ububasha bw’urukiko mu bindi bihe Article 310 : Powers of Court in other cases Article 310: Pouvoirs du tribunal dans d’autres cas 31 OG N°17bis of 27/04/2009 UMUTWE WA VII: UBWUMVIKANE N’ABABEREWEMO NA GAHUNDA YO GUCUNGA ISOSIYETI UMWENDA CHAPTER VII: COMPROMISE PROPOSAL COMPROMIS AVEC CHAPTER VII: LES CREANCIERS ET PLANS POUR UNE PRISE DE CONTRÔLE Ingingo ya 310: Ububasha bw’urukiko mu bindi bihe Article 310: Powers of Court in other cases Article 310: Pouvoirs du tribunal dans d’autres cas Ufite imigabane, imigabane nguzanyo, uberewemo imyenda cyangwa ufite izindi nyungu izari zo zose ashobora gutambamira mu rukiko icyemezo cyo kwibumbura hamwe kw‟iyo sosiyete n‟izindi. Any shareholder, debenture holder, creditor or anyother the amalgamation before the court. interested person may oppose Un détenteur d‟actions, d‟obligations, un créancier ou intérêt quelconque peut s‟opposer à la décision de fusion. toute autre personne ayant un UMUTWE WA VII: UBWUMVIKANE N’ABABEREWEMO NA GAHUNDA YO GUCUNGA ISOSIYETE UMWENDA CHAPTER VII: COMPROMISE PROPOSAL WITH CREDITORS AND MANAGEMENT PLAN CHAPTER VII: LES CREANCIERS ET PLAN DE GESTION COMPROMIS AVEC
  111. 311

    Gusaba ubwumvikane

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    AI-assisted research summary: Certain company-related persons may propose a compromise if they have reason to believe the company cannot pay its debts.

    Ingingo ya 311: Gusaba ubwumvikane Article 311: Compromise proposal Article 311: Proposition de compromis Ingingo ya 311: Gusaba ubwumvikane Article 311: Compromise proposal Article 311: Proposition de compromis Umwe mu bantu bakurikira ashobora gusaba ubwumvikane igihe afite impamvu zituma abona ko isosiyete idafite cyangwa iri mu nzira zo kutagira Any of the following persons may propose a compromise where he/she has reason to believe that a company is, or is likely to be, unable to pay its L‟une des personnes suivantes peut proposer un compromis, lorsqu‟elle a des raisons de croire qu‟une société est ou est susceptible d‟être dans 212 OG N°17bis of 27/04/2009 ubushobozi bwo kwishyura imyenda yayo. debts: l‟impossibilité d‟honorer ses dettes : 1° Inama y‟Ubutegetsi y‟isosiyete ; 1°the Board of directors of the company; 1°le Conseil d‟Administration de la société; 2° umuntu washyizweho kugira ngo acunge 2°a receiver appointed in relation to the whole 2°un administrateur nommé pour gérer tous les imitungo y‟isosiyete iri mu gihombo ; assets of the company; avoirs de la société en difficulté; 3° ushinzwe kwegeranya no kugabanya umutungo 3°a liquidator of the company; 3°un liquidateur de la société dissoute; w‟isosiyete yasheshwe ; 4° uwishyuza isosiyete wese cyangwa umuntu wese ufitemo imigabane muri iyo sosiyete abiherewe uruhushya n‟urukiko. 4°any creditor or shareholder of the company with 4°avec la permission de la juridiction, tout the leave of the Court. créancier ou de tout actionnaire de la société.
  112. 312

    Gutanga amakuru atuma

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    AI-assisted research summary: If the court gives leave to a creditor or shareholder, it may order the company to provide creditor information and other specified details within the time set by the court.

    Ingingo ya 312: Gutanga amakuru atuma uberewemo umwenda asaba ubwumvikane Article 312 : Providing information which may enable the creditor to make a compromise proposal 312: Article d’informations Provision spécifiques permettant au créancier de proposer un compromis Ingingo ya 312: Gutanga amakuru atuma uberewemo umwenda asaba ubwumvikane Article 312: Providing information which may enable the creditor to make a compromise proposal Article 312: Fournir les informations permettant au créancier de proposer un compromis rushobora gutanga Iyo urukiko rwemereye uberewemo umwenda cyangwa umunyamigabane w‟isosiyete, urwo rukiko icyemezo gitegeka isosiyete kumurikira, mu gihe kigenwe, uberewemo umwenda cyangwa umunyamigabane, urutonde rw‟amazina y‟abishyuza isosiyete n‟aho babarizwa, hiyongeyeho ingano z‟ibyo buri wese muri bo agombwa cyangwa andi makuru arebana n‟ibyo atuma cyangwa umunyamigabane asaba ubwo bwumvikane. uwishyuza isosiyete Where the Court grants leave to a creditor or shareholder, it may make an order directing the company to supply to the creditor or shareholder, within such time as may be specified, a list of the names and addresses of the company‟s creditors showing the amounts owed to each of them or such other information as may be specified to enable the creditor or shareholder to propose a compromise. Lorsque la juridiction donne accord à un créancier ou à un actionnaire, elle peut prendre une decision exigeant à la société de présenter au créancier ou à l‟actionnaire, dans un temps qu‟elle détermine, la liste des noms et adresses des créanciers de la société ainsi que les montants dus à chacun d‟entre eux ou d‟autres informations spécifiques permettant au créancier ou à l‟actionnaire de proposer un compromis.
  113. 313

    Gutanga

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    AI-assisted research summary: A compromise proponent must prepare, for each class of the company’s creditors, a list of affected known creditors and state how much is owed or estimated to be owed to each one and how many votes each may cast on the approving resolution.

    Ingingo ya 313: Gutanga bwumvikane bwasabwe igitekerezo ku Article 313: Providing opinion with regard to the proposed compromise Article 313: Avis sur un compromis proposé Ingingo ya 313: Gutanga bwumvikane bwasabwe igitekerezo ku Article 313: Providing opinion with regard to the proposed compromise Article 313: Avis sur un compromis proposé Iyo usaba ubwumvikane asabye ko haba ubwumvikane agomba kwegeranya kuri buri cy‟ababerewemo umwenda, urutonde cyiciro A proponent shall compile, in relation to each class of creditors of the company, a list of creditors known to the proponent who would be affected by Lorsque l‟actionnaire propose le compromis, il doit compiler, pour chaque classe de créanciers de la liste des créanciers connus de société, une 213 OG N°17bis of 27/04/2009 bazagirwaho rw‟abo bwumvikane asaba akagaragaza ibi bikurikira: ingaruka azi n‟ubwo the proposed compromise, setting out: l‟actionnaire qui seront affectés par le compromis proposé et plus précisément : 1° umubare w‟amafaranga buri wese agomba kwishyurwa cyangwa yemejwe ku buryo bw‟igereranya ; 1° the amount owing or estimated to be owing to 1° each of them; le montant dû ou estimé dû à chacun d‟entre eux; 2° umubare w‟amajwi y‟itora buri wese muri bo afiteho uburenganzira mu gihe cy‟icyemezo gihamya ubwumvikane. 2° the number of votes which each of them is entitled to cast on a resolution approving the compromise. 2° le nombre de voix de vote auquel chacun d‟entre eux a droit en cas de résolution appuyant le compromis.
  114. 314

    Notice to creditors

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    AI-assisted research summary: A proponent proposing a compromise must notify known creditors and provide specified documents to them and to the Registrar General for registration.

    Ingingo ya 314: y’ababerewemo imyenda Imenyekanisha ry’inama Article 314: Notice to creditors Article 314: Annonce de créanciers la reunion des Ingingo ya 314: y’ababerewemo imyenda Imenyekanisha ry’inama Article 314: Notice of creditor’s meeting Article 314: Annonce de créanciers la réunion des kugeza agomba ubwumvikane Usaba ku uberewemo umwenda, isosiyete, uwashinzwe ibintu biburanwaho cyangwa uwashinzwe kwegeranya no kugabanya umutungo w‟isosiyete yasheshwe no ku Mwanditsi Mukuru kugira ngo handikwe inyandiko zikurikira: 1° inyandiko y‟icyifuzo cyo gukorana n‟ababerewemo ibyiciro bibiri (2) cyangwa birenze by‟ababerewemo umwenda kugira ngo batore umwanzuro; cye imyenda cyangwa The proponent shall give to each known creditor, the company, any receiver or liquidator, and deliver the the Registrar General for registration to following documents: Celui qui propose le compromis doit remettre à chaque créancier connu, à la société, à tout séquestre ou liquidateur et au Registraire Général les documents suivants pour enregistrement : 1° notice of the intention to hold a meeting of creditors, or any two (2) or more classes of creditors, for the purpose of voting on the resolution; 1° l‟annonce de son intention de tenir une réunion avec des créanciers ou avec deux (2) classes ou plus des créanciers en vue de voter la résolution; 2° inyandiko: 2° a statement: 2° une déclaration : a) ikubiyemo amazina na aderesi z‟utanga igitekerezo cyo kumvikana n‟ububasha ashingiraho; a) containing the names and address of the proponent and the capacity in which the proponent is acting; a) contenant les noms et l‟adresse de celui qui propose le compromis et les pouvoirs qui lui sont conférés; b) ikubiyemo aderesi na nimero za telefoni ibisobanuro mu masaha zasabirwaho b) containing the address and telephone number to which inquiries may be directed during b) contenant l‟adresse et le numéro de téléphone à partir desquels toute information peut être 214 OG N°17bis of 27/04/2009 asanzwe y‟akazi; normal business hours; obtenue durant service ; les heures normales de c) igaragaza ingingo zo kumvikanaho c) setting out the terms of the proposed c) faisant état des termes du compromis n‟impamvu yazo; d) igaragaza ingaruka zishobora guteganywa igihe uko imyenda ku baberewemo kumvikana kwemejwe; e) igaragaza inyungu yo kugira umwe mu bagize Inama y‟Ubutegetsi mu masezerano y‟ubwumvikane yatanzwe; nama f) isobanura ko amasezerano yo kumvikana cyangwa ubugororangingo bwayakozweho mu umwenda y‟ababerewemo cyangwa n‟icyiciro runaka cyabo agomba kubahirizwa n‟ababerewemo umwenda bose cyangwa ababerewemo umwenda n‟icyo cyiciro mu gihe habaye ubwumvikane bushingiye ku bivugwa muri iri tegeko; d) setting out compromise and the reasons for it; the foreseeable consequences for creditors of the company if the compromise is approved; reasonably d) faisant proposé et leur motivation; des état raisonnablement créanciers en cas d‟adoption du compromis; conséquences les prévisibles pour e) setting out the extent of any interest of a e) faisant ressortir l‟intérêt d‟avoir un director in the proposed compromise; administrateur dans le compromis proposé; f) explaining that the proposed compromise and any amendment to it proposed at a meeting of creditors or by any classes of creditors shall be binding on all creditors, or on all creditors of in that class, accordance with this Law; if approved f) expliquant que le compromis en question ou tout amendement proposé au cours de la réunion des créanciers les créanciers ou les créanciers d‟une certaine classe dans le cas où on arriverait à un accord conformément à la présente loi; liera tous 3° kopi y‟urutonde rw‟ababerewemo imyenda. 3° a copy of the list of creditors. 3° une copie de la liste de créanciers.
  115. 315

    Ingaruka z’ubwumvikane

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    AI-assisted research summary: An approved compromise or approved amendment must be respected by the company and all creditors.

    Ingingo ya 315: Ingaruka z’ubwumvikane Article 315: Effect of compromise Article 315: Effets du compromis Ingingo ya 315: Ingaruka z’ubwumvikane Article 315: Effect of compromise Article 315: Effets du compromis Ubwumvikane bwose cyangwa impinduka zabwo zemejwe n‟ababerewemo umwenda bigomba kubahirizwa n‟isosiyete n‟ababerewemo imyenda bose. compromise, amendment, including A approved by creditors of a company is binding on the company and all creditors. any Tout compromis ou amendement de ce dernier approuvé par les créanciers doit être respecté par la société et tous les créanciers.
  116. 316

    Kwemeza ubwumvikane

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    AI-assisted research summary: If a compromise resolution involving more than one class of creditors is voted on, each class’s approval is treated as dependent on approval by the other classes, and the proponent must notify the vote result in writing.

    Ingingo ya 316: Kwemeza ubwumvikane n’ikindi cyiciro cyose cyatoye umwanzuro Article 316 : Approving a compromise by any other class which voted for the resolution Article 316: Approbation du compromis par chaque autre classe ayant voté la résolution Ingingo ya 316: Kwemeza ubwumvikane n’ikindi cyiciro cyose cyatoye umwanzuro Article 316: Approving a compromise by any other class which voted for the resolution Article 316: Approbation du compromis par chaque autre classe ayant voté la résolution Iyo umwanzuro usaba ubwumvikane n‟impinduka ugomba gutorwa n‟amatsinda y‟ababerewemo Where a resolution proposing a compromise, including any amendment, is put to the vote of Lorsqu‟une résolution proposant un compromis, y compris son amendement, est soumise au vote de 215 OG N°17bis of 27/04/2009 umwenda, bigomba kumvikana ko kwemera ubwumvikane cyangwa kubuhindura bikozwe na buri cyiciro cy‟ababerewemo umwenda bigomba kubanza kwemerwa n‟ikindi cyiciro cyose cyatoye umwanzuro kibyemera cyangwa kibihindura. more than one class of creditors, it shall be presumed, that the approval of the compromise, including any amendment, by each class is conditional on the approval of the compromise, including any amendment, by every other class voting on the resolution. plus d‟une classe de créanciers, il est réputé, que l‟approbation du compromis et de son amendement, est subordonnée à l‟approbation du compromis et de son amendement par chaque autre classe ayant voté la résolution. imigabane mu Ufite isosiyete wasabye ubwumvikane afite inshingano zo kumenyesha mu nyandiko ibyavuye mu matora akabimenyesha buri wese uzwi ko aberewemo umwenda, isosiyete, uwabikijwe ushinzwe gukusanya no kugabanya umutungo w‟isosiyete yasheshwe no ku Mwanditsi Mukuru. by‟isosiyete, ibintu The proponent shall give written notice of the result of the voting to each known creditor, the company, any receiver or liquidator and the Registrar General. L‟actionnaire ayant proposé le compromis a le devoir de communiquer les résultats du vote par écrit à chaque créancier connu, à la société, à tout séquestre, liquidateur et au Registraire Général.
  117. 317

    Amafaranga akoreshwa ku

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    AI-assisted research summary: The company must pay the costs of a creditors’ meeting for a proposed compromise, with special treatment if a receiver, liquidator, or another person incurred the costs.

    Ingingo ya 317: Amafaranga akoreshwa ku bwumvikane Article 317: Costs of compromise Article 317: Coûts du compromis UMUTWE WA IX: GUHINDURA UBWOKO BW’AMASOSIYETE CHAPTER IX: ALTERATION IN NATURE OF COMPANIES CHAPTER IX: LA NATURE DES SOCIÉTÉS MODIFICATIONS DE Ingingo ya 317: Amafaranga akoreshwa ku bwumvikane Article 317: Costs of compromise Article 317: Coûts du compromis Amafaranga yakoreshejwe mu gutegura no gukora inama y‟ababerewemo umwenda kugira ngo habe amatora kuri ubwo bwumvikane agomba: The costs incurred in organising and conducting a meeting of creditors for the purpose of voting on a proposed compromise : Les coûts occasionnés par l‟organisation et la tenue d‟une le compromis proposé doivent: réunion de créanciers pour voter 1° gutangwa n‟isosiyete; 1° shall be met by the company; 1° être pris en charge par la société; 2° gukurwa mu y‟uwahawe gucunga ibintu by‟isosiyete kubera impaka zibiriho cyangwa ushinzwe gukusanya no kugabana umutungo w‟isosiyete yaseshwe; 2° where incurred by a receiver or liquidator, are 2° être déduits des avoirs sous gestion de a cost of the receivership or liquidation; l‟administrateur ou du liquidateur; 3° iyo yatanzwe n‟undi muntu, bityo isosiyete ikamujyamo umwenda agomba kwishyurwa hakurikijwe abagomba kubanzirizwaho mu ikusanya n‟igabanya by‟umutungo w‟isosiyete yasheshwe. 3° where incurred by any other person, are a debt due to that person by the company and, where the company is put into liquidation, are payable in the order of priority required in the liquidation. 3° lorsqu‟ils ont été supportés par une autre personne, la société en devenant ainsi débitrice, ladite personne doit être payée suivant l‟ordre des priorités à la liquidation. 216 OG N°17bis of 27/04/2009 Umunyamigabane uberewemo imyenda n‟abandi babifitemo inyungu bashobora gusaba ko isosiyete ikibumbira hamwe n‟indi cyangwa yivugurura igakora ibereyemo n‟abantu imyenda. ubwumvikane Any creditor shareholder and any other interested person may request for the amalgamation or a compromise with company‟s creditors. Un actionnaire créancier et toute autre personne intéressée, peuvent demander qu‟une société soit restructurée par la fusion ou le compromis. UMUTWE WA IX: GUHINDURA UBWOKO BW’AMASOSIYETE CHAPTER IX: ALTERATION IN NATURE OF COMPANIES CHAPTER IX: LA NATURE DES SOCIÉTÉS MODIFICATIONS DE
  118. 318

    Guhindura isosiyeti ishingiye

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    AI-assisted research summary: A company limited by shares may be converted into a company limited by guarantee if all shares are fully paid, all members agree in writing and surrender their shares for cancellation, and the new articles are filed for registration.

    Ingingo ya 318: Guhindura isosiyeti ishingiye ku buryozwe by’imigabane ikaba “Isosiyete ishingiye ku buryozwe bw’ingwate Article 318: Conversion of company limited by shares to company limited by guarantee Article 318: Conversion d’une société à responsabilite limitée par actions en société a responsabilité limitée par garantie Ingingo ya 318: Guhindura isosiyete ishingiye ku buryozwe by’imigabane isosiyete ishingiye ku buryozwe bw’ingwate ikaba Article 318: Conversion of company limited by shares to company limited by guarantee Article 318: Conversion d’une société à responsabilite limitée par actions en société a responsabilité limitée par garantie Isosiyete ishingiye ku buryozwe by‟imigabane ishobora guhindurwamo isosiyete ishingiye ku buryozwe bw‟ingwate iyo: A company limited by shares may be converted to a company limited by guarantee where: Une société a responsabilite limitée par actions peut être convertie en société à responsabilité limitée par garantie lorsque : 1° imigabane yose yishyuwe; 2° abanyamigabane bayo bose bemeye mu nyandiko ihindurwa kandi bakareka ku bushake, ku nyungu z‟isosiyete, iburizwamo ry‟imigabane yose bari bafite mbere y‟ihindurwa; amategeko-shingiro 3° agenga isosiyete ishingiye ku buryozwe bw‟ingwate ba nyirayo biyemeje kwubahiriza igihe habaye iseswa yatanzwe; mashya 1° 2° 3° there is no unpaid shares; 1° toutes les actions ont été libérées ; to the company all its members agree in writing to the conversion and to the voluntary surrender for cancellation of all the shares held by them the conversion; a new articles of association appropriate to a company limited by guarantee is filed; immediately before 2° tous ses actionnaires donnent par écrit leur accord à la conversion et renoncent volontairement, au profit de la société, à l‟annulation de toutes les actions en leur possession avant la conversion; 3° de nouveaux statuts appropriés à une société à responsabilité limitée par garantie sont déposés; Amategeko shingiro mashya y‟isosiyete ishingiye ku buryozwe bw‟ingwate ashyikirizwa Umwanditsi Mukuru kugira ngo isosiyete yandikwe. The new articles of association of the company limited by guarantee shall be filed to the Registrar General for registration. Les nouveaux statuts de la société à responsabilité limitée pa garantie sont transmis au Registraire Général pour enregistrement. 217 OG N°17bis of 27/04/2009
  119. 319

    Ibikurikizwa mu ihindurwa

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    AI-assisted research summary: A company conversion takes effect when the certificate is issued and must not disturb the company’s rights, obligations, or proceedings except as the section allows.

    Ingingo ya 319: Ibikurikizwa mu ihindurwa ry’isosiyete Article 319: Requirement as to converting a company Article 319: Conditions pour la conversion d’une société 32 OG N°17bis of 27/04/2009 Ingingo ya 319: Ibikurikizwa mu ihindurwa ry’isosiyete Article 319 : Requirement as to converting a company Article 319: Conditions pour la conversion d’une société Ihindurwa ry‟isosiyete rigomba : The conversion of a company shall - La conversion d‟une société doit : kugira yemeza agaciro, inyandiko gukorwa ku buryo imigabane yose itangwa 1° ihindurwa ikimara gutangwa ; 2° ikanaburizwamo mu buryo buboneye; 3° gukorwa ku buryo umunyamigabane wese utaremeye kugira uruhare ku mari shingiro yakwamburwa gutunga uburenganzira imigabane; kudahungabanya na busa uburenganzira 4° cyangwa uretse ibiteganyijwe ukundi muri iki cyiciro cyangwa idakuraho ibyakozwe n‟isosiyete cyangwa se ibyo yasabwaga kugira icyo ikora. inshingano z‟isosiyete bwo 1° 2° 3° 4° take effect on the issue of the certificate; operate so that all shares are deemed to have been validly surrendered and cancelled; have effect so that every member who has not agreed to contribute to the share capital of the company shall cease to be a member; not affect any right or obligation of the company except as otherwise provided in this section or render defective any proceedings by or against the company. prendre effet dès l‟émission du certificat; être opérée de telle sorte que toutes les 1° 2° actions soient dûment cédées et annulées; telle sorte que être effective de 3° tout actionnaire n‟ayant pas accepté de contribuer à la constitution du capital de la société cesse d‟être actionnaire; 4° affecter aucun droit ou obligation de la société exception faite des dispositions contraires prévues à la présente section ou affecter les actes déjà accomplis par la société ou faits contre elle.
  120. 320

    Ihindura ry’isosiyete

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    AI-assisted research summary: A limited company may convert into an unlimited company if it passes a special resolution, makes necessary constitutional amendments, and files a copy of the resolution with the Registrar General.

    Ingingo ya 320: Ihindura ry’isosiyete uburyozwe buhinnye mu uburyozwe buhinnye isosiyete ifite idafite Article 320: Conversion of a unlimited companies limited into Article 320: Conversion de responsabilité limitée responsabilitee illimitée et la société à à société en Ingingo ya 320: Ihindura ry’isosiyete uburyozwe buhinnye mu uburyozwe busesuye isosiyete ifite ifite Article 320: Conversion of a limited company into unlimited companies Isosiyete ishobora ifite uburyozwe buhinnye guhindurwamo isosiyete ifite uburyozwe busesuye hashingiwe ku mwanzuro udasanzwe wabifatiwe, hakozwe ihindurwa rya ngombwa ku mategeko shingiro ayigenga n‟itangwa rya kopi y‟umwanzuro ku mwanditsi mukuru. A limited company may convert to an unlimited company by passing a special resolution to that effect and by making any necessary amendments to its constitution and filing with the Registrar General a copy of the resolution. Article 320: Conversion de limitée responsabilité responsabilitee illimitée en la société à à société Une société à responsabilité limitée peut se convertir en société à responsabilité illimitée par résolution spéciale prise à cet effet, en faisant les modifications nécessaires à ses statuts et le dépôt d‟une copie de la résolution auprès du Registraire Général. 218 OG N°17bis of 27/04/2009
  121. 321

    Ihindurwa ry’isosiyete ifite

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    AI-assisted research summary: An unlimited company may convert into a limited company if it passes a unanimous resolution and files a copy with the Registrar General.

    Ingingo ya 321: Ihindurwa ry’isosiyete ifite buryozwe buhinnye mu isosiyete ifite uburyozwe busesuye Article 321: Conversion of a limited company into an unlimited company Article 321: Conversion de responsabilité limitée responsabilitee illimitée et la société à à société en INTERURO Y’INYAMAHANGA IDAKORA YA V: ISOSIYETE N’ISOSIYETE TITLE V: A FOREIGN COMPANY AND A DORMANT COMPANY TITRE V: SOCIETE ETRANGERE ET SOCIETE EN VEILLEUSE UMUTWE WA MBERE: AMASOSIYETE YO MU MAHANGA CHAPTER ONE: FOREIGN COMPANIES CHAPITRE ÉTRANGÈRES PREMIER: SOCIÉTÉS Ingingo ya 321: Ihindurwa ry’isosiyete ifite buryozwe busesuye mu isosiyete ifite uburyozwe buhinnye Article 321: Conversion of unlimited company into a limited company Article 321: Conversion de responsabilité responsabilitee limitée illimitée la société à à société en ishobora ifite buryozwe busesuye Isosiyete guhindurwamo isosiyete ifite uburyozwe buhinnye hashingiwe ku mwanzuro wafashwe ku bwiganze busesuye yawo igashyikirizwa Umwanditsi Mukuru ngingo, kopi kuri iyo An unlimited company may convert to an limited company by passing a unanimous resolution to that effect and filing with the Registrar General a copy of the resolution. Une société à responsabilité illimitée peut se convertir en société à responsabilité limitée par résolution prise par concensus à cet effet et sa copie doit être remise au Registraire Général. INTERURO YA Y’INYAMAHANGA IDAKORA V : ISOSIYETE N’ISOSIYETE TITLE V: FOREIGN COMPANY AND DORMANT COMPANY TITRE V : SOCIETE ETRANGERE ET SOCIETE EN VEILLEUSE UMUTWE WA MBERE: AMASOSIYETE YO MU MAHANGA CHAPTER ONE: FOREIGN COMPANIES CHAPITRE ÉTRANGÈRES PREMIER: SOCIÉTÉS
  122. 322

    Definition of a foreign company

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    AI-assisted research summary: A foreign company is one registered abroad that carries on business in Rwanda in the ways listed here; the Registrar General registers it and may require a confusing name to be changed.

    Ingingo ya 322: y’inyamahanga Igisobanuro cy’isosiyete Article 322: Definition of a foreign company Article étrangère 322: Signification d’une société Ingingo ya 322: y’inyamahanga Igisobanuro cy’isosiyete Article 322 : Definition of a foreign company Article 322: Signification d’une société étrangère Isosiyete y‟inyamahanga ni isosiyete ifite ubuzima gatozi yaherewe mu mahanga igakorera mu Rwanda: A foreign company shall be a company which is registered in a foreign country and which is carrying on business in Rwanda by: Une société étrangère est une société constituée en dehors du Rwanda et qui exerce ses activités au Rwanda en : 1° ishyiraho ibiro bikora ibijyanye n‟ihererekanya ry‟imigabane mu n‟iyandikwa cyangwa Rwanda; 1° establishing a share transfer office or a share 1° établissant un bureau de transfert ou registration office in Rwanda; d‟enregistrement d‟actions au Rwanda; 2° iyobora cyangwa icunga ibintu mu Rwanda ikabikora nk‟uhagarariye undi by‟umwihariko cyangwa uwaragijwe ibintu bye byaba binyura ku bakozi be, ku muhagarariye cyangwa ku bundi buryo ubwo ari bwo bwose. 2° administering, managing or dealing with property in Rwanda as an agent, personal representative or trustee, whether through its employees or an agent or in any other manner. 2° administrant, dirigeant ou s‟occupant des biens au Rwanda à titre d‟agent, de représentant personnel ou de fidéicommis, soit par le biais de ses employés, d‟un agent ou de toute autre manière. 219 OG N°17bis of 27/04/2009 y‟inyamahanga ku Isosiyete Mwanditsi Mukuru. ryayo rishobora gutera urujijo ku masosiyete ari mu Gihugu asaba ko rihindurwa. yiyandikisha Iyo asanze izina A foreign company shall be registered by the Registrar General. Where it is established that its name is confusing as far as companies inside the country are concerned, he/she shall require the name to be changed. Une société étrangère se fait enregistrer auprès du Registraire Général. S‟il constate que son nom peut prêter à confusion à l‟égard d‟autres sociétés existantes dans le pays, il exige son changement.
  123. 323

    Kwandikwa kw’amasosiyete yo

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    AI-assisted research summary: A foreign company must file specified documents with the Registrar General before starting business.

    Ingingo ya 323: Kwandikwa kw’amasosiyete yo mu mahanga Article 323: Registration of foreign companies Article 323: Enregistrement des étrangères sociétés Ingingo ya 323: Kwandikwa kw’amasosiyete yo mu mahanga Article 323: Registration of foreign companies Article 323: Enregistrement des étrangères sociétés Mbere yo gutangira isosiyete y‟inyamahanga Umwanditsi Mukuru ibi bikurikira: ibikorwa by‟ubucuruzi, igomba gushyikiriza Every foreign company shall, before starting business file the following with the Registrar General : Une société étrangère doit, avant de commencer ses activités du Registraire Général: commerciales, déposer auprès kopi 1° isa n‟umwimerere y‟amategeko shingiro ayigenga, icyemezo cyayo cyo kwandikwa gitanzwe n‟aho yandikiwe cyangwa se indi nyandiko ifite agaciro kamwe nazo; 2° kopi isa n‟umwimerere y‟icyemezo cyayo cyo gushingwa, amategeko-shingiro ayigenga, inyandiko y‟ubwumvikane bwo kwishyirahamwe biturutse aho yashingiwe n‟indi nyandiko yose yerekana ishingwa ryayo; urutonde rw‟abagize Inama y‟Ubutegetsi 3° batuye mu Rwanda; inyandiko 4° guhagararira isosiyete mu Rwanda; itanga ububasha bwo 1° 2° 3° 4° a duly authenticated copy of its articles of association and its registration delivered by the registration officer; the certificate of a duly authenticated copy of its certificate of incorporation, articles of association, memorandum of association depending on where it was established and any other instrument constituting or defining its being established; a list of its directors residing in Rwanda; a memorandum of or power of attorney to represent the company in Rwanda; 1° 2° une copie dûment authentifiée de ses statuts, de son certificat d‟enregistrement émanant du lieu dudit enregistrement ou un document produisant les mêmes effets; une copie dûment authentifiée de son certificat de constitution, statuts, acte instruments autres constitutif déterminant sa constitution ; ou 3° 4° une liste de ses administrateurs résidant au Rwanda; document donnant le pouvoir de représenter la société au Rwanda; 5° kumenyesha icyicaro cyayo mu Rwanda; 5° notice of its registered office in Rwanda; 5° notification de son siège social au Rwanda; inyandiko iyemeza yakozwe n‟intumwa 6° zemewe zibifiye ububasha. 6° a declaration made by the authorised agents of the company. 6° une déclaration faite par les agents autorisés de la société. 220 OG N°17bis of 27/04/2009 Iyo isosiyete y‟inyamahanga yubahirije ibivugwa muri iyi ngingo, Umwanditsi Mukuru agomba kwandika iyo sosiyete kandi agatanga inyandiko ibyemeza yemewe n‟amategeko mu buryo buteganyijwe. Where a foreign company has complied with the provisions of this article, the Registrar General shall register the company and shall issue a certificate thereof in the prescribed form. Lorsqu‟ une société étrangère est en conformité avec les dispositions préscrites au présent article, le Registraire Général l‟enregistre, et doit délivrer à cet effet un certificat dans la forme préscrite par la loi.
  124. 324

    Kumenyekanisha impinduka

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    AI-assisted research summary: A foreign company or its authorised agent must file a written notice with the Registrar General when the authorised agent has ceased to act, stating the date in the notice.

    Ingingo ya 324: Kumenyekanisha impinduka y’intumwa y’isosiyete Article 324 : Filing with the registrar a notice as to whether a company’s authorised agent has changed Article 324: Notification du changement d’un agent autorisé de la société Ingingo ya 324: Kumenyekanisha impinduka y’intumwa y’isosiyete Article 324: Filing a notice that a company’s authorised agent has changed Article 324: Notification du changement d’un agent autorisé de la société yemewe Isosiyete y‟inyamahanga cyangwa intumwa yayo iyihagarariye gushyikiriza Umwanditsi Mukuru inyandiko ivuga ko intumwa yayo itakiriyo kuva ku itariki ivugwa muri iyo nyandiko. igomba A foreign company or its authorised agent may file with the Registrar General a written notice stating that the authorised agent has ceased to be the authorised agent on the date specified in the notice. Une société étrangère ou son agent autorisé doit déposer auprès du Registraire Général un avis écrit énonçant la cessation de fonction de son agent autorisé à partir de la date indiquée dans ledit avis.
  125. 325

    Kureka kuba intumwa yemewe

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    AI-assisted research summary: An authorised agent stops being authorised after 21 days from the notice filing date, or sooner if another authorised agent is appointed and the appointment is filed.

    Ingingo ya 325: Kureka kuba intumwa yemewe Article 325: Ceasing to be an authorized agent Article 325: Cessation des fonctions d’un agent autorisé Ingingo ya 325: kureka kuba intumwa yemewe Article 325: Ceasing to be an authorised agent Article 325: Cessation des fonctions d’un agent autorisé ihagarariye Intumwa isosiyete yemewe yari yaramenyekanishijwe ku buryo bwemewe ireka kuba intumwa yemewe: The authorised agent in respect of whom the notice has been filed shall cease to be an authorised agent : L‟agent autorisé pour lequel la notification a été faite cessera d‟être un agent autorisé : igihe hashize 1° cy‟iminsi makumyabiri n‟umwe (21) ikurikira itariki inyandiko imenyesha ry‟indi ntumwa itariki y‟ishyirwaho cyangwa yemewe yatangiye inyandiko iyishyiraho; 2° iyo inyandiko iteganya igihe kirenze iminsi makumyabiri n‟umwe (21), hakurikizwa itariki iri mu nyandiko yashyikirijwe Umwanditsi Mukuru. 1° on the expiry of a period of twenty one (21) days after the date of filing of the notice or on the date of the appointment of another authorized agent, the memorandum of whose appointment has been filed; 2° where the time specified in the notice filed with the Registrar General is beyond twenty one (21) days, the date indicated in the document forwarded the Registrar General shall apply. to 1° 2° la date de dépôt de à l‟expiration d‟un délai de vingt et un (21) jours suivant la notification ou de la date de nomination d‟un autre agent autorisé dont l‟acte de nomination a été déposé ; lorsque la notification prévoit un délai supérieur à vingt et un (21) jours, la référence est faite à la date qui est mentionnée dans la notification adressée au Registraire Général. 221 OG N°17bis of 27/04/2009
  126. 326

    Igihe ntarengwa cyo gusimbura

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    AI-assisted research summary: If a company in Rwanda loses its authorised agent and keeps doing business or has a place of business there, it must appoint a new authorised agent within 21 days.

    Ingingo ya 326: Igihe ntarengwa cyo gusimbura intumwa Article 326: Deadline for the appointment Article 326: Délai de changement d’un agent autorisé Ingingo ya 326: Igihe ntarengwa cyo gusimbura intumwa Article 326: Deadline for the replacement of an authorised agent Article 326: Délai de changement d’un agent autorisé Iyo intumwa ihagarariye isosiyete yemewe iretse kuba yo, isosiyete igasigara nta ntumwa yemewe iyihagarariye mu Rwanda ifite, isosiyete igomba iyo igikomeje ubucuruzi cyangwa ifite aho ikorera mu Rwanda, mu gihe cy‟iminsi makumyabiri ry‟umurimo n‟umwe ry‟intumwa yemewe, gushyiraho iyindi ntumwa yemewe nshya iyihagarariye. ikurikira ireka (21) Where an authorised agent ceases to be the authorised agent and the company is then without an authorised agent in Rwanda, the company shall, where it continues to carry on business or has a place of business in Rwanda, within twenty one (21) days after the authorised agent ceased to be one, appoint another authorised agent. Lorsqu‟un agent autorisé cesse de l‟être et que la société se retrouve, par conséquent, sans agent autorisé au Rwanda, la société doit, lorsqu‟elle continue d‟exercer des activités commerciales au Rwanda ou qu‟il existe un autre endroit dans lequel elle exerce ses affaires au Rwanda, dans le délai de vingt et un (21) jours suivant la cessation de fonction de l‟agent autorisé, nommer un nouveau agent autorisé.
  127. 327

    Raporo yo ku bintu byahindutse

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    AI-assisted research summary: A foreign company must file particulars of certain changes with the Registrar General within 30 days.

    Ingingo ya 327: Raporo yo ku bintu byahindutse Article 327: Report on alterations Article 327: Rapport sur les modifications 33 OG N°17bis of 27/04/2009 Ingingo ya 327: Raporo yo ku bintu byahindutse Article 327: Report on alterations Article 327: Rapport sur les modifications Iyo habaye bikurikira: icyemezo gihindura bimwe mu Where any change or alteration is made in : Lorsqu‟un changement ou une modification est opérée dans : amategeko-shingiro 1° isosiyete, inyandiko y‟ubwumvikane, ingingo cyangwa izindi nyandiko zatanzwe; agenga 2° abagize Inama y‟Ubutegetsi bw‟isosiyete; intumwa zemewe kuyihagararira cyangwa 3° aho intumwa yemewe ibarizwa; aho icyicaro cy‟isosiyete kiri mu Rwanda 4° cyangwa iminsi n‟amasaha y‟akazi ku bagana isosiyete; 1° 2° 3° 4° the Articles of association, the memorandum of association or any other document filed; 1° les statuts, l‟acte constitutif, dans tout autre document déposé; the composition of Directors; the Board of 2° composition la d‟Administration; du Conseil the authorised agents or the address of an authorised agent; the situation of the registered office in Rwanda or of the days and hours during which it is open and accessible to the public; 3° 4° les agents autorisés ou l‟adresse d‟un agent autorisé; l‟emplacement du siège social au Rwanda ou les jours et les heures auxquels il est ouvert au public; 5° aho icyicaro cy‟isosiyete kibarizwa n‟aho 5° the address of the registered office and 5° l‟adresse de son siège social et son lieu de 222 OG N°17bis of 27/04/2009 yashingiwe cyangwa ikomoka; 6° izina ry‟isosiyete; 7° ububasha bw‟ugize Inama y‟Ubutegetsi wese uba mu Rwanda ugize Inama y‟Ubutegetsi yo mu gihugu; 6° 7° the place of its incorporation or origin; the name of the company; the powers of any directors resident in Rwanda who are members of the local Board of directors; 6° 7° constitution ou d‟origine; le nom de la société; les pouvoirs de tout administrateur résidant du Conseil au Rwanda membre d‟administration local; Isosiyete y‟inyamahanga igomba mu gihe cy‟iminsi (30) gushyikiriza Umwanditsi mirongo Mukuru inyandiko igaragaza ibyahindutse. itatu The foreign company shall file with the Registrar General particulars of the change or alteration within thirty (30) days. La société étrangère doit, dans un délai de trente (30) jours, déposer auprès du Registraire Général un document faisant état des modifications.
  128. 328

    Inshingano yo kugeza ku

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    AI-assisted research summary: A foreign company must file a copy of a qualifying court order with the Registrar General within one month.

    Ingingo ya 328: Inshingano yo kugeza ku mwanditsi mukuru umwanzuro w’urukiko Article 328: Obligation to file with the registar genera a court order Article 328: Obligation de faire parvenir la decision judiciaire au Registraire Général Ingingo ya 328: Inshingano yo kugeza ku Mwanditsi Mukuru umwanzuro w’urukiko Article 328: Obligation to file with the Registrar General a court order Article 328: Obligation de faire parvenir la décision judiciaire au Registraire Général Iyo icyemezo cyatanzwe n‟urukiko, hakurikijwe itegeko ririho mu gihugu isosiyete yo mu mahanga zo yashingiweho, ku birebana n‟inyandiko kubumbira isosiyete mu yindi, n‟ubwumvikane hagati yayo n‟ababerewemo imyenda cyangwa n‟ukwemeza kwivugurura, isosiyete igomba mu gihe cy‟ukwezi gutanga kopi y‟uwo mwanzuro w‟urukiko ku Mwanditsi Mukuru. Where an order is made by a court under any act in force in the country in which a foreign company is incorporated which corresponds to orders made in relation to amalgamations, compromises with creditors or approval of arrangements, the company shall, within one month, file with the Registrar General a copy of the order. Lorsqu‟une décision est prise par une juridiction, conformément à une loi en vigueur dans le pays dans lequel une société étrangère a été constituée qui est en relation avec des actes de fusion, aux compromis avec les créanciers, ou aux approbations d‟arrangements, la société doit, dans le délai d‟un mois, déposer une copie de ladite décision auprès du Registraire Général.
  129. 329

    Inshingano y’umwanditsi

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    AI-assisted research summary: The Registrar General must issue a certificate within 30 days after a foreign company files particulars of a change or alteration.

    Ingingo ya 329: Inshingano y’umwanditsi mukuru yo kwemeza impinduka Article 329: Obligation by the registrargeneral to approve changes Article 329: Obligation pour le Registraire Général d’approuver le changement Ingingo ya 329: Inshingano y’Umwanditsi Mukuru yo kwemeza impinduka Article 329: Obligation by the Registrar General to approve changes Article 329: Obligation pour le Registraire Général d’approuver les changements ikimara gushyikiriza Isosiyete y‟inyamahanga Umwanditsi Mukuru z‟impinduka cyangwa ihindura, Umwanditsi Mukuru agomba, mu gihe kitarenze iminsi mirongo itatu (30), gutanga icyemezo cyabyo. inyandiko On the filing with the Registrar General of particulars of a change or alteration the Registrar General shall issue a certificate to that effect within thirty (30) days. Dès le dépôt des documents de changement ou de modification auprès du Registraire Général par la société étrangère, le Registraire Général doit, dans un délai de trente (30) jours, délivrer un certificat y relatif. 223 OG N°17bis of 27/04/2009
  130. 330

    Ifoto y’ibarura ry’umutungo

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    AI-assisted research summary: A foreign company must file its balance sheet and related documents with the Registrar General within 3 months after its annual shareholders’ meeting.

    Ingingo ya 330: Ifoto y’ibarura ry’umutungo Article 330: Balance sheet Article 330: Bilan Ingingo ya 330: Ifoto y’ibarura ry’umutungo Article 330: Balance Sheet Article 330: Bilan (3) akurikira Isosiyete y‟inyamahanga igomba, mu gihe cy‟amezi inama ya buri mwaka atatu gushyikiriza Umwanditsi y‟abanyamigabane, Mukuru: A foreign company shall, within three (3) months of its annual meeting of shareholders, file with the Registrar General : Une société étrangère doit, dans les trois (3) mois suivant l‟assemblée annuelle de ses actionnaires, déposer auprès du Registraire Général : kopi y‟ifoto y‟ibarura 1º ry‟umutungo y‟umwaka wa nyuma mu buryo buteganyijwe, ifite ibisobanuro na kopi zose z‟inyandiko zisabwa kuba ku cyangwa kohererezanywa n‟ifoto y‟ibarura ry‟umutungo n‟itegeko rikurikizwa aho yashingiwe cyangwa gufatanywa mugereka, 1° ikomoka; imenyesha 2º by‟ukuri iz‟inyandiko zisabwa. ryemeza ko izo kopi ari 2° a copy of its balance sheet made up to the end of its last preceding accounting period in such form and containing such particulars and accompanied by copies of such documents as the company is required to annex, attach or send with its balance sheet by the act for the time being applicable to that its company incorporation or origin; a declaration certifying that the copies are true copies of the documents so required. the place of in 1°une copie de son bilan du dernier exercice comptable dans la forme prévue, contenant les renseignements accompagnées par les copies des documents que la société est requise d‟annexer, attacher ou envoyer avec son bilan par la loi applicable au lieu de sa constitution ou de son origine; 2° une déclaration certifiant que ces copies sont véritablement celles des documents requis. Iyo Umwanditsi Mukuru asanga, ifoto y‟umutungo n‟izindi nyandiko zitagaragaza ku buryo buhagije ibikenewe kumenywa ku miterere y‟umutungo w‟isosiyete, ashobora, yandikiye isosiyete, gusaba ko itanga ifoto y‟umutungo mu gihe kigenwe no mu buryo yagena muri iryo saba. Where the Registrar General is of the opinion that the balance sheet and other documents do not sufficiently disclose financial position, he/she may, by written notice to the company, require the company to file a balance sheet within such period and in such form as he/she may require. the company's Lorsque le Registraire Général estime que le bilan et les autres documents ne révèlent pas de manière suffisante des situation financière de la société, il peut, par notification écrite adressée à la société, exiger que cette dernière dépose un bilan dans le délai prévu et dans la forme qu‟il peut exiger dans ladite notification. informations sur la
  131. 331

    Inshingano yo kubahiriza

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    AI-assisted research summary: A foreign company covered by this article must file a balance sheet with the Registrar General and attach a document of directors.

    Ingingo ya 331: Inshingano yo kubahiriza ibisabwa ku masosiyete yo mu Rwanda Article 331: Obligation to comply with requirements to local companies Article 331: Obligation de remplir les conditions requises par les sociétés du Rwanda Ingingo ya 331: Inshingano yo kubahiriza ibisabwa ku masosiyete yo mu Rwanda Article 331: Obligation to requirements to local companies comply with Article 331: Obligation de remplir les conditions requises pour les sociétés du Rwanda Iyo sosiyete yo mu mahanga idategetswe n‟itegeko ririmo gukurikizwa ry‟aho yashingiwe cyangwa aho ikomoka, gukoresha inama ya buri mwaka y‟abanyamigabane no gutegura ifoto y‟umutungo, Where a foreign company is not required by the act of the place of its incorporation or origin to hold an annual meeting of shareholders and prepare a balance sheet, the company shall prepare and file Lorsqu‟ une société étrangère n‟est pas obligée par la loi en vigueur du lieu de sa constitution ou de son origine, de tenir une assemblée annuelle des actionnaires et de préparer un bilan, la société doit 224 OG N°17bis of 27/04/2009 igomba gutegura no gutanga ku isosiyete Mwanditsi Mukuru ifoto y‟umutungo ku gihe buryo bwifuzwa kandi cyafatiweho, no mu ikagerekaho Inama y‟Ubutegetsi. inyandiko y‟abagize with the Registrar General a balance sheet within such period and in such form as required and annex thereto a document of directors. préparer et déposer auprès du Registraire Général un bilan pour la période considérée, et dans la forme exigée et y annexer un document des administrateurs.
  132. 332

    Inshingano yo kubahiriza

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    AI-assisted research summary: A foreign company must comply with International Accounting Standards for its Rwanda operations and present its assets, liabilities, losses, and profits fairly.

    Ingingo ya 332: Inshingano yo kubahiriza amabwiriza mpuzamahanga y’ibaruramari Article 332: Obligation to comply with international accounting atandards Article 332: Obligation de respecter standards comptables internationaux les Ingingo ya 332: Inshingano yo kubahiriza amabwiriza mpuzamahanga y’ibaruramari Article international accounting standards 332 : Obligation to comply with Article 332: Obligation de respecter standards comptables internationaux les gukurikiza Isosiyete yo mu mahanga igomba, byongeye ku ifoto y‟umutungo n‟izindi nyandiko zigomba n‟amabwiriza ingero gutangwa, y‟ibaruramari mpuzamahanga ngenderwaho zerekana by‟ukuri uko umutungo wakoreshejwe, igihombo n‟inyungu byabyawe n‟ibikorwa by‟ isosiyete mu Rwanda. A foreign company shall, in addition to the balance sheet and other documents required to be filed, comply with International Accounting Standards, in, and fairly showing liabilities arising out of, and its profit or loss arising out of its operations conducted in or from Rwanda. the assets employed Une société étrangère doit, en plus du bilan et des autres documents devant être déposés, respecter les standards comptables internationaux reflétant de manière sincère l‟emploi de l‟actif, les dettes passives qui en résultent, les pertes et les profits générés par les opérations de la société au Rwanda.
  133. 333

    Imenyekanisha ku isosiyete

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    AI-assisted research summary: A foreign company must file an annual notice with the Registrar General about its business in Rwanda, timed with the filing of its balance sheet.

    Ingingo ya 333: Imenyekanisha ku isosiyete y’inyamahanga ry’ibisobanuro ku bikorwa byayo by’ubucuruzi mu Rwanda Article 333: Notice by foreign company of particulars of its business in Rwanda Notice by foreign company of particulars of its business in Rwanda Article 333: Notification par une société étrangère des renseignements sur ses opérations commerciales au Rwanda Ingingo ya 333: Imenyekanisha ku isosiyete y’inyamahanga ry’ibisobanuro ku bikorwa byayo by’ubucuruzi mu Rwanda Article 333: Notice by a foreign company of particulars of its business in Rwanda Article 333: Notification par une société étrangère des renseignements sur ses opérations commerciales au Rwanda Isosiyete yo mu mahanga igomba gushyikiriza Umwanditsi Mukuru buri mwaka, ku itariki igomba gutangiraho inyandiko ikubiyemo ibisobanuro ku bikorwa by‟ubucuruzi byakozwe n‟isosiyete mu Rwanda. y‟umutungo, ifoto A foreign company shall file with the Registrar General in each year at the time a copy of its balance sheet filed, a notice containing particulars with respect to the business being carried out by the company in Rwanda. is Une société étrangère doit déposer auprès du Registraire Général, chaque année, à la date du dépôt de son bilan, un avis contenant des renseignements sur ses opérations commerciales réalisées au Rwanda.
  134. 334

    Ibitabo by’aho

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    AI-assisted research summary: A foreign company with share capital and shareholders resident in Rwanda must keep a branch register in Rwanda, but the duty ends two months after it receives a written application from a resident shareholder to register shares.

    Ingingo ya 334: Ibitabo by’aho icururiza hatari ku cyicaro cyayo isosiyeti Article 334 : Branch registers Article 334: Registres des succursales Ingingo ya 334: Ibitabo by’aho icururiza hatari ku cyicaro cyayo isosiyete Article 334 : Branch registers Article 334: Registres des succursales Isosiyete y‟inyamahanga shingiro n‟abanyamigabane baba mu Rwanda igomba kugira ku cyicaro cyayo mu Rwanda cyangwa aho ariho cyagenewe hose mu Rwanda, igitabo imari ifite A foreign company which has a share capital and shareholders resident in Rwanda shall keep at its registered office in Rwanda or at some other place in Rwanda a branch register for the purpose of Une société étrangère qui a un capital social et des actionnaires résidant au Rwanda doit garder à son siège social au Rwanda ou en tout autre lieu au Rwanda un registre auxiliaire aux fins d‟enregistrer 225 OG N°17bis of 27/04/2009 kwandikwamo imigabane y‟abanyamigabane baba mu Rwanda basabye ko imigabane yabo yandikwa mu gitabo. Isosiyete ntitegekwa kugira igitabo cyagenewe kwandikamo imigabane mu gihe hashize igihe cy‟amezi abiri (2) uhereye igihe yakiriye inyandiko y‟umunyamigabane uba mu Rwanda abasaba kwandikirwa imigabane. in registering shares of shareholders resident Rwanda who apply to have the shares registered therein. The company shall not be obliged to keep a branch registe after the expiry of two (2) months from the receipt by it of a written application by a shareholder resident in Rwanda for registration of his/her shares. les actions des actionnaires résidant au Rwanda qui demandent que leurs actions soient enregistrées. La société n‟est pas tenue de garder le registre auxiliaire à l‟expiration d‟un délai de deux (2) mois à partir de la réception de la demande écrite d‟un Rwanda résidant d‟enregistrement de ses actions. actionnaire au ku masosiyete Iyi ngingo y‟amanyamahanga shingiro ayagenga abuza guhamagarira rubanda gufata imigabane muri sosiyete. ntikurikizwa afite amategeko
  135. 335

    Kubika igitabo cyagenewe

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    AI-assisted research summary: Share registers must be kept in the manner required by the Law, except for certain foreign companies.

    Ingingo ya 335: Kubika igitabo cyagenewe kwandikwamo imigabane Article 335: Keeping a register of shares Article 335: Tenue du registre auxiliaire Ingingo ya 335: Kubika igitabo cyagenewe kwandikwamo imigabane Buri gitabo cyagenewe kwandikwamo imigabane kigomba kubikwa mu buryo buteganijwe n‟iri tegeko. This article shall not apply to foreign companies which by its articles of association prohibits an invitation to the public to subscribe for shares in the company. Le présent article ne s‟applique pas aux sociétés étrangères qui dans leurs statuts prohibent l‟appel public à la souscription des actions dans la société. Article 335: Keeping a register of shares Article 335: Tenue du registre des actions Every register of shares shall be kept in the manner provided by this Law. Tout registre des actions doit être tenu dans les conditions prévues par la présente loi.
  136. 336

    Kumenyesha umwanditsi

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    AI-assisted research summary: A company that opens a register of shares must notify the Registrar General of where the register is kept within 15 days.

    Ingingo ya 336: Kumenyesha umwanditsi mukuru aho igitabo cy’imigabane kibitswe Article 336: Filing with the registrar general a notice as to a place where the register is kept Article 336: Notification au Registraire Général de l’adresse où le registre est gardé Ingingo ya 336: Kumenyesha Umwanditsi Mukuru aho igitabo cy’imigabane kibitswe Article 336 : Filing with the Registrar General a notice as to a place where the register is kept Article 336: Notification au Registraire Général de l’endroit où le registre est gardé igitabo isosiyete ifunguye cyagenewe Iyo kwandikwamo imigabane igomba, mu minsi cumi n‟itanu (15) uhereye igihe cyatangiwe, kumenyesha Umwanditsi Mukuru iyo ngingo igaragaza neza ahantu igitabo kibitswe. Where a company opens a register of shares, it shall, within fifteen (15) days of the date the register is opened, file with the Registrar General a notice to that effect specifying the place where the register is kept. Lorsqu‟une société ouvre un registre d‟actions, elle doit, dans les quinze (15) jours à dater de l‟ouverture du registre, déposer auprès du Registraire Général un avis à ce propos spécifiant l‟endroit où le registre est gardé.
  137. 337

    kumenyekanisha impinduka

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    AI-assisted research summary: A company must file a notice with the Registrar General within 15 days if the place where its register is kept changes or if the register is discontinued.

    Ingingo ya 337: kumenyekanisha impinduka ijyanye n’igitabo ku mwanditsi mukuru Article 337: Filing with the registrar general a notice as to any changes in the register Article 337: Notification du changement de registre au Registraire Général 34 OG N°17bis of 27/04/2009 Ingingo ya 337: kumenyekanisha impinduka ijyanye n’igitabo ku Mwanditsi Mukuru Article 337: Filing with the Registrar General a notice as to any change in the register Article 337: Notification du changement de registre au Registraire Général Iyo ahantu igitabo kibitswe hahindutse cyangwa Where any change is made in the place where the Lorsque l‟endroit où le registre est gardé change ou 226 OG N°17bis of 27/04/2009 igihe igitabo kitagikoreshwa, isosiyete igomba mu minsi cumi n‟itanu ihinduka (15) kubimenyesha Umwanditsi Mukuru. ikurikiye is kept or where is register discontinued, the company shall, within fifteen (15) days of the date of the change, file with the Registrar General a notice to that effect. register the lorsque le registre n‟est plus utilisé, la société doit, dans les quinze (15) jours suivant la date du changement, déposer auprès du Registraire Général un avis y relatif.
  138. 338

    Kutemererwa kugura imigabane

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    AI-assisted research summary: A company is not authorized to buy shares registered in Rwanda when there is a dissenting shareholder, unless the foreign-company notice rule applies.

    Ingingo ya 338: Kutemererwa kugura imigabane yanditswe mu Rwanda, umunyamigabane atabyemeye Article 338: Not being authorized to buy shares that a registered in Rwanda in case there is a dissenting shareholder Article 338: Non autorisation d’acquérir les actions enregistrées au Rwanda sans avis de l’actionnaire Ingingo nk’icyimenyetso cy’uko imigabane yanditswe Icyemezo 339: ya gifatwa Ingingo ya 338: Kutemererwa kugura imigabane yanditswe mu Rwanda, umunyamigabane atabyemeye Article 338: Non authorization to buy shares that are registered in Rwanda in case there is a dissenting shareholder Article 338: Non autorisation d’acquérir les actions enregistrées au Rwanda s’il ya un actionnaire dissident Iyo isosiyete ifite uburenganzira hakurikijwe itegeko ry‟aho isosiyete y‟inyamahanga yashingiwe bwo kumenyesha umunyamigabane wayo utavuga rumwe na yo ko sosiyete ishaka gufata umwe mu migabane ye yanditse mu gitabo cyabigenewe kiri mu Rwanda, icyo cyiciro ntigikurikizwa ku isosiyete y‟inyamahanga kugeza igihe: Where a company is entitled by the Law of under the place of incorporation of a foreign company to give notice to a dissenting shareholder in that foreign company that it desires to acquire any of his/her shares registered on a branch register kept in Rwanda, this section shall cease to apply to that foreign company until: Lorsqu‟ une société est en droit en vertu de la loi du lieu de constitution d‟une société étrangère d‟aviser un actionnaire dissident de cette société étrangère qu‟elle désire acquérir une de ses actions enregistrées au registre local ouvert au Rwanda, cette section cessera d‟être applicable à la société étrangère jusqu‟à ce que : imigabane izaba yaguzwe; isosiyete izaba itagifite uburenganzira bwo 1° 2° gusaba imigabane yayo. 1° 2° the shares have been acquired; the company has ceased to be entitled to acquire the shares. 1° 2° les actions aient été achetées; la société ne soit plus en droit de réclamer ses actions. Ingingo nk’ikimenyetso cy’uko imigabane yanditswe Icyemezo 339: ya gifatwa ikirango cyateweho cy‟isosiyete Icyemezo y‟inyamahanga cyangwa cyasinywe n‟umuyobozi w‟iyo sosiyete gisobanura ko buri mugabane ufitwe n‟umunyamigabane uyu n‟uyu w‟isosiyete kandi kizaba yanditse mu ikimenyetso cy‟ikubitiro cy‟uko imigabane ari iy‟uyu munyamigabane n‟icy‟iyandikwa ryayo mu gitabo cyabigenewe. cyabigenewe gitabo
  139. 339

    Certificate which is take as prima

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    AI-assisted research summary: A qualifying share certificate counts as prima facie evidence of the shareholder’s title to the shares and their registration in the branch register.

    Article 339: Certificate which is take as prima facie evidence for the registration of shares Article 339: Certificat considéré comme signe que les actions sont enregistrées Article 339: Certificate taken as prima facie evidence for the registration of shares Article 339: Certificat considéré comme signe que les actions sont enregistrées A certificate under the seal of a foreign company or signed by a director of the company specifying any shares held by any shareholder of that company and registered in the branch register shall be prima facie evidence of the title of the shareholder to the shares and the registration of the shares in the branch register. Un certificat portant un sceau d‟une société étrangère ou signé par un directeur de ladite société spécifiant que tout actionnaire de cette société et enregistrée dans un registre auxiliaire, constitue la preuve prima facie du titre de l‟actionnaire pour ce qui est de la propriété des actions et de leur enregistrement. toute action détenue par 227 OG N°17bis of 27/04/2009
  140. 340

    Kureka imirimo y’ubucuruzi

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    AI-assisted research summary: A foreign company that closes its office or stops doing business in Rwanda must notify the Registrar General within 7 days, and the Registrar General must remove the company’s name from the register within 3 months after the notice is filed.

    Ingingo ya 340: Kureka imirimo y’ubucuruzi mu Rwanda Article 340 : Cessation of business in Rwanda Article commerciales au Rwanda 340: Cessation des activités ya Ingingo Imenyekanisha 341: ry’igabanamutungo cyangwa iseswa bikorewe aho isosiyete yashingiwe Ingingo ya 340: Kureka imirimo y’ubucuruzi mu Rwanda Article 340: Cessation of business in Rwanda Article 340: Cessation des activités commerciales au Rwanda Iyo isosiyete y‟inyamahanga ifunze ibiro cyangwa ihagaritse ibikorwa byayo mu Rwanda igomba, mu minsi irindwi (7) kubimenyesha Umwanditsi Mukuru kandi kuva ku itariki y‟iryo menyesha, inshingano isosiyete yari ifite zo gutanga inyandiko gutangwa yindi zirahagarara Umwanditsi Mukuru agakura izina ry‟isosiyete mu gitabo mu gihe cy‟amezi atatu (3) kuva iryo menyesha ribaye. yaramaze usibye iyaba Where a foreign company ceases to have a place of business or to carry on business in Rwanda, it shall, within seven (7) days of the date of the cessation, file with the Registrar General a notice to that effect, and as from the day on which the notice is filed, its obligation to file any document other than a document that ought to have been filed shall cease to operate, and the Registrar General shall within three (3) months after the filing of the notice remove the name of the company from the register. Lorsqu‟une société étrangère cesse d‟avoir un bureau ou cesse d‟exercer ses activités au Rwanda, elle doit, dans les sept (7) jours de la cessation, le notifier au Registraire Général et à partir de la date de la notification, l‟obligation faite à la société de déposer tout document autre que celui qui aurait été déposé cessera, et endéans trois (3) mois à compter de cette notification, le Registraire Général sera tenu de radier le nom de la société du registre. ya Ingingo Imenyekanisha 341: ry’igabanamutungo cyangwa iseswa bikorewe aho isosiyete yashingiwe isosiyete Iyo yinjiye mu y‟inyamahanga igabanamutungo cyangwa yasheshwe, byakorewe ahantu yashingiwe cyangwa aho ikomoka: 1° Intumwa yemewe kuyihagararira mu Rwanda igihe hatangira gahunda yo kwegeranya no kugabana umutungo w‟iyo sosiyete igomba kubimenyesha mu nyandiko Umwanditsi Mukuru; 2° ushinzwe kwegeranya no kugabanya umutungo w‟isosiyete yasheshwe agira ububasha mu Rwanda.
  141. 341

    Notice with regard to liquidation at

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    AI-assisted research summary: If a foreign company goes into liquidation or is dissolved, an authorised agent in Rwanda must notify the Registrar General when liquidation starts.

    Article 341: Notice with regard to liquidation at the company’s place of incorporation Article 341: Notification de liquidation ou de dissolution faite dans le lieu de constitution de la société Article 341: Notice with regard to liquidation or dissolution of incorporation company’s place the at Where a foreign company goes into liquidation or is dissolved in its place of incorporation or origin : 1° an authorised agent in Rwanda shall, upon commencement of the liquidation , file with the Registrar General a notice to that effect; Article 341: Notification de liquidation ou de dissolution faite dans le lieu de constitution de la société Lorsqu‟une société étrangère entre en liquidation ou est dissoute dans son lieu de constitution ou d‟origine : un mandataire autorisé au Rwanda lors du le liquidation doit en aviser 1° processus de Registraire Général par écrit; 2° the liquidator of a dissolved company shall have the powers of a liquidator for Rwanda. le liquidateur d‟une société dissoute a les 2° pouvoirs au Rwanda. 228 OG N°17bis of 27/04/2009
  142. 342

    Ibigomba gukorwa n’ushinzwe

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    AI-assisted research summary: A court-appointed liquidator of a foreign company must invite creditors to make claims before distributing assets and must not pay one creditor ahead of others without court leave.

    Ingingo ya 342: Ibigomba gukorwa n’ushinzwe kwegeranya umutungo w’isosiyete kugabanya no Article 342: Procedure to be applied by a liquidator Article 342: Les fonctions du liquidateur Ingingo ya 342: Ibigomba gukorwa n’ushinzwe kwegeranya umutungo w’isosiyete kugabanya no Ushinzwe kwegeranya no kugabanya umutungo w‟isosiyete y‟inyamahanga yasheshwe wagenwe n‟urukiko cyangwa undi muntu ubifitiye ububasha agomba: gutangaza, mbere y‟igabana ry‟umutungo w‟isosiyete 1° y‟inyamahanga, akoresheje ikinyamakuru gicuruzwa cyane muri buri gihugu yakoreragamo ibikorwa byayo isosiyete kandi iyo ntawushinzwe kwegeranya no kugabanya umutungo washyizweho, kumenyesha abishyuza bose kugirango bagaragaze ibyo bishyuza byose, uburenganzira bwabo bwose kuri iyo sosiyete y‟inyamahanga mu gihe kitarambiranye mbere y‟igabana; Article 342: Procedure to be applied by a liquidator Article 342: Procédure à liquidateur suivre par le A liquidator of a foreign company appointed by the Court or a person exercising the powers and functions of such a liquidator shall: Un liquidateur d‟une société étrangère désigné par le tribunal ou une personne exerçant les pouvoirs et fonctions d‟un liquidateur doit : 1° before any distribution of the foreign is made, by assets company's advertisement newspaper a in circulating generally in each country where the foreign company had been carrying on business and where no liquidator has been appointed , invite all creditors to make their claims against the foreign company within a reasonable the distribution; before time 1° avant tout partage des biens de la société étrangère, inviter, par voie d‟annonce publiée dans un journal à large circulation dans chaque pays où la société exerçait ses activités et aucun liquidateur n‟a été désigné tous les créanciers pour réclamer leurs droits auprès de la société étrangère le dans un délai partage ; raisonnable avant 2° Kutishyura uberewemo umwenda uwo ari we wese ngo asige abandi keretse afite uruhushya rw‟urukiko. 2° not, without leave of the Court, pay out any creditor to the exclusion of any other creditor. 2° privilégier tout créancier au détriment des autres sans autorisation de la juridiction.
  143. 343

    Gusaba urukiko amabwiriza yo

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    AI-assisted research summary: A liquidator may ask the Court for directions on how to dispose of the net amount recovered.

    Ingingo ya 343: Gusaba urukiko amabwiriza yo gukurikiza kugira ngo ushinzwe kwegeranya no kugabanya umutungo yishyure. Article 343: Application to the Court for directions as to the disposal of the net amount recovered Article 343: Demande à la juridiction des directives à suivre pour se libérer du montant net recouvré Ingingo 344: y’inyamahanga mu gitabo cy’amasosiyete Kuvana ya isosiyete Ingingo ya 343: Gusaba urukiko amabwiriza yo gukurikiza kugira ngo ushinzwe kwegeranya no kugabanya umutungo yishyure Article 343: Application to the Court for directions as to the disposal of the net amount recovered Article 343: Demande à la juridiction des directives à suivre pour le partage du montant net recouvré umutungo w‟isosiyete Iyo y‟inyamahanga wegeranyijwe ukagabanywa ku byerekeye imitungo yayo iri mu Rwanda kandi nta muntu washyizweho ushinzwe kwegeranya no kugabanya umutungo aho isosiyete yashingiwe cyangwa ikomoka, ushinzwe Where a foreign company has been wound up so far as its assets in Rwanda are concerned and there is no liquidator for the place of its incorporation or origin, the liquidator may apply to the Court for Lorsqu‟une société étrangère a été liquidée en ce qui à trait à ses biens se trouvant au Rwanda et qu‟il n‟y a pas de liquidateur désigné par la société du lieu de constitution ou d‟origine, le liquidateur peut 229 OG N°17bis of 27/04/2009 kwegeranya no kugabanya umutungo w‟isosiyete yasheshwe ashobora gusaba urukiko amabwiriza yo gukurikiza kugira ngo yishyure amafaranga yose yabonye. Ingingo 344: y’inyamahanga mu gitabo cy’amasosiyete Kuvana ya isosiyete ishinzwe Amaze kubona inyandiko imenyesha y‟intumwa n‟igabanya yemewe ry‟umutungo ry‟isosiyete, Umwanditsi Mukuru agomba gukura izina ry‟iyo sosiyete mu gitabo. iyegeranya iseswa cyangwa directions as to the disposal of the net amount recovered. demander à la juridiction les directives à suivre pour le partage du montant net recouvré.
  144. 344

    Removing the name of the foreing

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    AI-assisted research summary: The Registrar General must remove a company’s name from the register when notified by an authorised liquidation or dissolution agent, and must also remove a foreign company if there is reasonable cause to believe it has stopped doing business in Rwanda.

    Article 344: Removing the name of the foreing company from the register Article 344: Radiation du nom de la société étrangère du registre Article 344: Removing the name of the foreign company from the register Article 344: Radiation du nom de la société étrangère du registre On receipt of a notice from an authorised agent in charge of liquidation or dissolution of the company , the Registrar General shall remove the name of the company from the register. A la réception d‟une notification de l‟agent autorisé de la liquidation ou de la dissolution de la société, le Registraire Général doit radier le nom de la société du registre. Iyo Umwanditsi Mukuru yasobanukiwe bihagije ko isosiyete yo mu mahanga yahagaritse ibikorwa byayo mu Rwanda, avana iyo sosiyete mu gitabo cy‟amasosiyete akurikije iri tegeko. Where the Registrar General has reasonable cause to believe that a foreign company has ceased to carry on business in Rwanda, shall remove it from the register of companies in accordance with this Law. Lorsque le Registraire Général est suffisamment convaincu qu‟une société étrangère a cessé d‟exercer ses activités au Rwanda, il radie cette société du registre conformément à la présente loi.
  145. 345

    Kwandikwa no gukomeza

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    AI-assisted research summary: A foreign company may apply to the Registrar General to register in Rwanda and continue operating there if its home law allows it.

    Ingingo ya 345: Kwandikwa no gukomeza gukora by’ isosiyete yashingiwe hanze y’u Rwanda Article 345 :Registration of a foreign company and continuation of its business in Rwanda Article 345: Enregistrement et continuation d’une société constituée à l’exterieur du Rwanda UMUTWE WA II: ISOSIYETE IDAKORA CHAPTER II: DORMANT COMPANY CHAPITRE II: SOCIÉTÉ EN VEILLEUSE Ingingo ya 345: Kwandikwa no gukomeza gukora by’ isosiyete yashingiwe hanze y’u Rwanda Article 345: Registration of a foreign company and continuation of its business in Rwanda Article 345 : Enregistrement et poursuite d’activités d’une société constituée à l’extérieur du Rwanda Isosiyete yashinzwe hakurikijwe amategeko atari ayo mategeko yandi ay‟u Rwanda, ayibyemerera, gusaba Umwanditsi Mukuru kwandikwa nk‟isosiyete mu Rwanda igakomeza gukora ityo nk‟aho yashingiwe mu Rwanda hakurikijwe iri tegeko. igihe ishobora A company incorporated under the Law of any country other than Rwanda, may, where it is so authorised by the acts of that country, apply to the Registrar General to be registered as, and continue as, a company in Rwanda as if it had been incorporated in Rwanda under this Law. Une société constituée conformément aux lois d‟un pays autre que le Rwanda, peut, si elle y est autorisée par les lois de ce pays, demander au Registraire Général d‟être enregistrée comme une société au Rwanda et continuer en tant que telle comme si elle a été constituée au Rwanda conformément à la présente loi. 230 OG N°17bis of 27/04/2009 UMUTWE WA II: ISOSIYETE IDAKORA CHAPTER II: DORMANT COMPANY CHAPITRE II: SOCIÉTÉ EN VEILLEUSE
  146. 346

    Ibisobanuro by’isosiyete idakora

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    AI-assisted research summary: A company is treated as dormant for any period when it has no significant accounting transactions.

    Ingingo ya 346: Ibisobanuro by’isosiyete idakora Article 346: Definition of a dormant company Article 346: Signification de Société en veilleuse 35 OG N°17bis of 27/04/2009 Ingingo ya 346: Ibisobanuro by’isosiyete idakora Article 346: Definition of a dormant company Article 346: Définition de société en veilleuse Isosiyete yitwa isosiyete idakora igihe cyose imara nta gikorwa cy‟ibaruramari kigaragara gikozwemo. A company shall be a dormant company for any period during which no significant accounting transaction occurs in relation to the company. Une société est dite une société en veilleuse pour toute période au cours de laquelle aucune opération comptable significative n‟a eu lieu.
  147. 347

    Isosiyete ishobora kwandikwa

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    AI-assisted research summary: A company may be registered as a dormant company if it has been dormant from formation or since the end of its previous accounting period, is not required to prepare accounts for that period, and a special resolution is passed by shareholders.

    Ingingo ya 347: Isosiyete ishobora kwandikwa nk’isosiyete idakora Article 347: A company which be registered as a dormant company : Article 347: Ne pas se déclarer société en veilleuse Ingingo ya 347: Isosiyete ishobora kwandikwa nk’isosiyete idakora Article 347 : Company which may be registered as a dormant company : Article 347: Société pouvant être enregistrée comme société en veilleuse Igihe isosiyete: Where a company has: Lorsqu‟une société: 1° idakora kuva yashyirwaho; 2° yaretse gukora kuva igihe cyayo cya nyuma cy‟ibaruramari cyarangira; itarasabwe gutegura raporo zayo z‟ibaruramari z‟icyo udasanzwe gihe, umwanzuro w‟abanyamigabane b‟isosiyete, iyo sosiyete ishobora kwitwa isosiyete idakora. hafashwe ikaba 1° been dormant from the time of its formation; 2° has been dormant since the end of its previous accounting period; and is not required to prepare accounts for that period, by a special resolution passed at a meeting of shareholders, such company declare itself a dormant company.
  148. 348

    Kutitwa isosiyete idakora

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    AI-assisted research summary: A banking or insurance company must not declare itself dormant; other companies may do so if the stated dormancy conditions are met.

    Ingingo ya 348: Kutitwa isosiyete idakora Article 348: Not being a dormant company Article 348: Notification d’une société en veilleuse Ingingo ya 348: Kutitwa isosiyete idakora Article 348 : Not being a dormant company Isosiyete ikora imirimo ijyanye n‟iby‟amabanki cyangwa iby‟ubwishingizi ntishobora kwitwa isosiyete idakora. A company shall not declare itself to be a dormant company where it is a company formed for the business of banking or insurance. 1° est en veilleuse depuis sa constitution; 2° a été en veilleuse depuis la fin de sa dernière période comptable , et il n‟a pas été demandé de préparer des rapports comptables pour cette période, par une résolution spéciale prise par l‟assemblée des actionnaires, cette société peut se déclarer société en veilleuse. Article 348: Ne pas se déclarer société en veilleuse Une société ne peut pas se déclarer société en veilleuse lorsqu‟elle est créée pour des activités bancaires ou d‟assurances.
  149. 349

    Imenyekanisha ry’isosiyete

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    AI-assisted research summary: A company must notify the Registrar General within 15 days after passing a special resolution declaring it dormant.

    Ingingo ya 349: Imenyekanisha ry’isosiyete idakora Article 349 : Notice by a dormant company Article 349: Notification d’une société qui a cessé d’être en veilleuse Ingingo ya 349: Imenyekanisha ry’isosiyete idakora Article 349 : Notice by a dormant company Article 349: Notification d’une société en veilleuse Isosiyete igomba, mu minsi cumi n‟itanu (15) hafashwe umwanzuro udasanzwe uyigira isosiyete idakora, kumenyesha Umwanditsi Mukuru uwo mwanzuro. The company shall, within fifteen (15) days of the passing of the special resolution declaring itself to be a dormant company give notice to the Registrar General of that resolution. La société doit, dans les quinze (15) jours de l‟approbation de la résolution spéciale la déclarant société en veilleuse, aviser le Registraire Général de cette résolution. 231 OG N°17bis of 27/04/2009
  150. 350

    Imenyekanisha ry’isosiyete

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    AI-assisted research summary: A company that had declared itself dormant must notify the Registrar General when it stops being dormant.

    Ingingo ya 350: Imenyekanisha ry’isosiyete yongeye gukora Article 350 : Notice by a company which ceases to be dormant Article 350: Exemption faite aux sociétés en veilleuse Ingingo ya 350: Imenyekanisha ry’isosiyete yongeye gukora Article 350 : Notice by a company which ceases to be dormant Article 350: Notification d’une société qui a cessé d’être en veilleuse Mu gihe isosiyete yari yaramenyesheje ko idakora, igomba kubimenyesha igihe yongeye gukora Umwanditsi Mukuru. Where a company which has declared itself to be a dormant company ceases to be dormant, a notice thereto shall be given to the Registrar General by that company. Lorsqu‟une société qui s‟était déclarée en veilleuse cesse de l‟être, elle doit en donner avis au Registraire Général.
  151. 351

    Ibyo amasosiyete adakora

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    AI-assisted research summary: Dormant companies are exempt from audited accounts and from paying prescribed fees.

    Ingingo ya 351: Ibyo amasosiyete adakora asonerwa Article 351: Exemption for dormant companies Article 351: Exemption faite aux sociétés en veilleuse INTERURO YA VI: GUSIBA ISOSIYETE MU GITABO CY’AMASOSIYETE N’IBIHANO TITLE VI: REMOVAL FROM REGISTER OF COMPANIES TITRE VI: RADIATION D’UNE SOCIETE DU REGISTRE DES SOCIETES ET SANCTIONS UMUTWE WA MBERE ISOSIYETE CY’AMASOSIYETE MU : GUSIBA GITABO CHAPTER ONE: REGISTER OF COMPANIES REMOVAL FROM CHAPITRE PREMIER: RADIATION D’UNE SOCIETE DU REGISTRE DES SOCIETES Ingingo ya 351: Ibyo amasosiyete adakora asonerwa Article 351: Exemption for dormant companies Article 351: Exemption faite aux sociétés en veilleuse Mu gihe isosiyete yanditswe ko idakora ntigomba igenzuramutungo kuri raporo yayo gukorerwa y‟ibaruramari no kwishyura amafaranga yose asabwa ajyanye n‟uko isosiyete imeze. Any company, which is registered as being a dormant company, shall be exempted from the requirement of having its accounts audited and from the payment of any prescribed fee as is relevant to its situation. Lorsque la société est enregistrée comme société en veilleuse, elle doit être exemptée de l‟obligation d‟audit de son rapport comptable et du paiement de tout frais prescrit se rapportant à sa situation. INTERURO YA VI: GUSIBA ISOSIYETE MU GITABO CY’AMASOSIYETE N’IBIHANO TITLE VI: REMOVAL FROM REGISTER OF COMPANIES AND PENALTIES TITRE VI: RADIATION D’UNE SOCIETE DU REGISTRE DES SOCIETES ET SANCTIONS UMUTWE WA MBERE ISOSIYETE CY’AMASOSIYETE MU : GUSIBA GITABO CHAPTER ONE REGISTER OF COMPANIES : REMOVAL FROM CHAPITRE PREMIER: RADIATION D’UNE SOCIETE DU REGISTRE DES SOCIETES
  152. 352

    Ubushobozi bwo kwishyura

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    AI-assisted research summary: A company must satisfy the solvency test.

    Ingingo ya 352: Ubushobozi bwo kwishyura bw’isosiyete Article 352: Satisfying solvency test Article 352: Solvabilité d’une société Ingingo kwishyura ya 353: Isosiyete itagishoboye Ingingo ya 352: Ubushobozi bwo kwishyura bw’isosiyete Article 352 : Satisfying solvency test Article 352: Solvabilité d’une société Isosiyete iba ifite ubushobozi bwo kwishyura igihe: A company shall satisfy the solvency test where: Une société est solvable lorsque : ifite ubushobozi bwo kwishyura imyenda igihe cy‟ubwishyu nta bukererwe igeze 1° yayo bubayeho; 1° the company is able to pay its debts as they become due in the normal course of business; 1° elle est en mesure de payer ses dettes exigibles sans retard dans le cours normal de ses activités; 2° umutungo wayo uva ku byinjira uruta 2° the value of the company's income is greater 2° la valeur de son actif est supérieure au 232 OG N°17bis of 27/04/2009 agaciro k‟imyenda shingiro yatanzwe. isosiyete irimo n‟ay‟imari- than the sum of the value of its liabilities and the company‟s share capital. montant de ses obligations et de son capital social.
  153. 353

    Company which is unable to pay

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    AI-assisted research summary: A company is treated as unable to pay its debts if any of the listed conditions is met.

    Article 353: Company which is unable to pay debt Article 353: Société en cessation de paiement Ingingo ya 353: Isosiyete itagishoboye kwishyura Article 353: Company which is unable to pay its depts Article 353: Société en cessation de paiement Isosiyete yitwa ko itagishoboye kwishyura imyenda igihe cyose: A company shall be considered to be unable to pay its debts where: Une société est en cessation de paiement toutes les fois que : bundi buryo, ariwe ubwe uyishyikirije cyangwa cyayo 1° Uberewemo umwenda n‟isosiyete urenze amafaranga ibihumbi makumyabiri (20.000 Frw), abinyujije ku wo yabihereye uburenganzira ayihanangiriza cyangwa mu iyo kumwishyura nyandiko se hakoreshejwe inyandiko y‟intumwa ye ibifitiye uburenganzira igezwa ku cyicaro cy‟iyo sosiyete, noneho iyo sosiyete ntimwishyure cyangwa ngo imuhe ingwate igaragara yo kumwishyura mu byumweru bitatu bikurikiyeho; cyicaro ku 1° a creditor to whom the company is indebted in a sum exceeding twenty thousand Rwanda francs (20,000 Rwf), has served at the registered office a demand under his/her hand or under the hand of his/her Lawfully authorised agent requiring the company to pay the sum due, and the company has for three weeks thereafter neglected to pay the sum or the reasonable it satisfaction of the creditor; to secure to 1° Un créancier envers qui la société a une dette exigible excédant vingt mille francs rwandais (20.000 Frw), fait une mise en demeure de payer à la société en la signifiant personnellement ou par son agent légalement autorisé au siège de la société, et que la société a négligé de payer le montant ou de le garantir dans les trois semaines qui suivent la mise en demeure ; 2° Ibyemezo byose byo kwishyuza cyangwa se inzira zose zo kurangiza urubanza rwaciwe n‟inkiko nyuma y‟ikirego cy‟uberewemo imyenda bidahagije ngo umwenda wishyurwe; 2° execution or other process issued on a judgment or order of any Court in favour of a creditor of returned the company unsatisfied; is 2° l‟exécution ou toute procédure mise en œuvre suite à un jugement ou une ordonnance de juridiction en faveur du créancier de la société n‟est pas satisfaite; Urukiko rubonye ibimenyetso ko isosiyete ruhereye ku imyenda 3° idashoboye kwishyura myenda ifite n‟iteganywa. 3° it is proved to the satisfaction of the Court that the company is unable to pay its debts, having regard to its existing, contingent and prospective liabilities. 3° la juridiction a la preuve que la société est insolvable, compte tenu de son passif courant et futur. 233 OG N°17bis of 27/04/2009
  154. 354

    Ikurwa ry’ isosiyete mu gitabo

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    AI-assisted research summary: A company is removed from the register of companies when a notice signed by the Registrar General states that it is removed.

    Ingingo ya 354: Ikurwa ry’ isosiyete mu gitabo Article 354 : Removing a company from the Article 354: Radiation d’une société du registre register Ingingo ya 354: Ikurwa ry’isosiyete mu gitabo Article 354: Removing a company from the register Article 354: Radiation d’une société du registre ikurwa mu gitabo Isosiyete icyemezo gishyizweho umukono n‟Umwanditsi Mukuru kivuga gitabo cy‟amasosiyete. ikuwe mu isosiyete igihe ko A company shall be removed from the register of companies when a notice, signed by the Registrar General states that the company is removed from the register. Une société est radiée du registre quand un avis, signé par le Registraire Général, énonce que la société est radiée du registre des sociétés.
  155. 355

    Impamvu zituma isosiyete

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    AI-assisted research summary: The Registrar General must remove a company from the register of companies in two cases: if it is an amalgamating company on the day a certificate of amalgamation is issued, or if the Registrar General is satisfied that it has stopped doing business.

    Ingingo ya 355: Impamvu zituma isosiyete ikurwa mu gitabo cy’amasosiyete Article 355 : Reasons for which a company is removed from a register of companies Article 355: Motif de radiation d’une société du registre 36 OG N°17bis of 27/04/2009 Ingingo ya 355: Impamvu zituma ikurwa mu gitabo cy’amasosiyete isosiyete Article 355 : Reasons for which a company is removed from a register of companies Article 355: Motif de radiation d’une société du registre Umwanditsi Mukuru akura isosiyete mu gitabo iyo: The Registrar General shall remove a company from the register of companies where : Le Registraire Général radie une société du registre lorsque : 1° isosiyete ari isosiyete yibumbiye mu yindi kandi ikaba itandukanye n‟isosiyete yibumbiye hamwe n‟indi, umunsi Umwanditsi Mukuru azaba yatanze icyemezo cy‟ihuzwa; 1° the company is an amalgamating company, other than an amalgamated company, on the day on which the Registrar General issues a certificate of amalgamation; 1° la société est une société qui est fusionnée, différente de la société déjà fusionnée, le jour où le Registraire Général a délivré le certificat de fusion; Umwanditsi Mukuru azi neza ko isosiyete 2° yahagaritse ibikorwa byayo; 2° the Registrar General is satisfied that the company has ceased to carry on business. le Registraire Général est convaincu que la 2° société a cessé d‟exercer ses activités.
  156. 356

    Itangazwa ry’icyifuzo cyo

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    AI-assisted research summary: A company being closed down must notify the Registrar General two months before removal from the register, and the Registrar General must publish the notice within seven days in two widely circulated newspapers.

    Ingingo ya 356: Itangazwa ry’icyifuzo cyo gukura isosiyete mu gitabo Article 356: Notice of intention to remove from register Article 356: Avis de l’intention de radier une société du registre Ingingo ya ry’isosiyete mu gitabo 357: Gutambamira ikurwa Ingingo ya 356: Itangazwa ry’icyifuzo cyo gukura isosiyete mu gitabo Article 356: Notice of intention to remove a company from register Article 356: Avis de l’intention de radier une société du registre isosiyete (2), mbere y‟uko Iyo imirimo yayo, igiye guhagarika ibimenyesha Umwanditsi Mukuru mbere y‟amezi abiri ikurwa mu gitabo cy‟ubucuruzi. Umwanditsi Mukuru, agomba mu gihe kitarenze iminsi irindwi (7) kubitangaza mu binyamakuru nibura bibiri (2) bisomwa na benshi. Where a company is to be closed down, the Registrar General shall be given notice thereof two (2) months before it is removed from the register. The Registrar General shall within seven (7) days, cause the notice to be published in two (2) widely circulated newspapers. Lorsqu‟une société est sur le point de cesser d‟exercer ses activités, le Registraire Général en est informé deux (2) mois avant sa radiation du registre de commerce. Le Registraire Général doit dans un délai ne dépassant pas sept (7) jours publier un avis au moins dans deux (2) journaux de large diffusion. 234 OG N°17bis of 27/04/2009 ya Ingingo ry’isosiyete mu gitabo 357: Gutambamira ikurwa
  157. 357

    Objection to the removal from

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    AI-assisted research summary: Any person may object to a company’s removal from the register by delivering the objection to the Registrar General by the date stated in the notice.

    Article 357: Objection to the removal from register Article 357: Opposition à registre la radiation du Article 357 : Objection to the removal of a company from register Article 357: Opposition à la radiation d’une société du registre Iyo imenyesha ry‟icyifuzo cyo gukura isosiyete mu gitabo cyatanzwe, umuntu uwo ariwe wese ashobora gushyikiriza Umwanditsi Mukuru inyandiko itambamira ikurwa mu gitabo mu gihe giteganijwe n‟icyifuzo, ku mpamvu z‟uko: Where a notice is given of an intention to remove a company from the register, any person may deliver to the Registrar General, not later than the date specified in the notice, an objection to the removal on grounds that : Lorsque l‟annonce de l‟intention de radier la société du registre est faite, toute personne peut déposer chez le Registraire Général une opposition à la radiation, dans les délais prescrits dans l‟annonce pour motif que : 1° isosiyete igikora impamvu ko yakomeza kubaho; imirimo, cyangwa hari 1° the company is still carrying on business or there is other reason for it to continue in existence; 2° isosiyete ari umwe mu baburanyi mu rubanza; 2° the company is a party to legal proceedings; 1° 2° la société exerce encore des activités ou il y a des raisons à ce qu‟elle continue à exister; la société est une des parties à un procès; 3° isosiyete iri mu gihe cyo kwishyura abo ibereyemo imyenda bose bigenwe n‟urukiko cyangwa iri mu gihe cy‟igabanamutungo nyuma y‟iseswa cyangwa byombi; 4° umuntu ari uberewemo umwenda n‟isosiyete w‟isosiyete, umunyamigabane itari yishyura isosiyete cyangwa cyangwa umuntu umwenda imufitiye; 5° umuntu yemera neza ko afite uburyo buteganywa n‟amategeko kugira ngo arege mu rukiko isosiyete kandi akaba ashaka kubikora; 3° the company is in receivership or liquidation, or 3° both; la société est en règlement judiciaire ou en liquidation, ou les deux à la fois ; 4° a person is a creditor or a shareholder, or a person who has an undischarged claim against the company; 4° 5° the person believes that there exists, and intends to pursue, a right of action against the company; 5° une personne est un créancier ou un la actionnaire, ou une personne dont créance envers la société n‟est pas encore réglée; la personne est convaincue qu‟elle a le droit d‟agir en justice contre la société et elle a l‟intention de le faire; 6° kubera indi mpamvu iyo ariyo yose, yagaragaza ko isosiyete idakwiye gukurwa mu gitabo. 6° for any other reason, it would not be just and equitable to remove the company from the register. 6° pour toute autre raison, qu‟il ne serait pas juste et équitable de radier la société du registre. 235 OG N°17bis of 27/04/2009
  158. 358

    Ibyitabwaho kugira ngo

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    AI-assisted research summary: The Registrar General may not remove a company from the register unless satisfied of specified objection-related conditions, and must notify the objecting person of the decision with reasons.

    Ingingo ya 358: Ibyitabwaho kugira ngo umwanditsi mukuru akure isosiyete mu gitabo cy’amasosiyete Article 358: Criteria on the basis of which the Registrar general decides to remove a company from the register Article 358: Conditions pour que le Registraire Général radie la société du registre de commerce Ingingo ya 358: Ibyitabwaho kugira ngo Umwanditsi Mukuru akure isosiyete mu gitabo cy’amasosiyete Article 358: Criteria on the basis of which the Registrar General decides to remove a company from the register Article 358: Conditions pour que le Registraire Général radie la société du registre de commerce Umwanditsi Mukuru ntakura isosiyete mu gitabo keretse amaze kubona ko: The Registrar General shall not proceed with the removal unless he/ she is satisfied that : 1° itambamira ryakuweho; 1° the objection has been withdrawn; ibikorwa ibyo ari byo byose byatumye 2° itambamira ribaho bitari cyangwa bitakiri ukuri; 2° any facts on which the objection is based are not, or are no longer, correct; itambamira 3° rigamije guhutaza. ridafite agaciro cyangwa 3° the objection is frivolous or vexatious. Le Registraire Général ne procéde pas à la radiation à moins qu‟il ne soit assuré que : 1° 2° 3° l‟opposition a été retirée; les faits qui ont motivé l‟opposition ne correspondent pas ou ne correspondent plus à la réalité; l‟opposition est futile ou vexatoire. Umwanditsi Mukuru ko itambama akanamugaragariza impamvu. ryemewe amenyesha cyangwa uwazanye ritemewe The Registrar General shall give notice to the person objecting that his/her objection is receivable or not and provide grounds therefor. Le Registraire Général avise avec motivation l‟auteur de l‟opposition que celle-ci est fondée ou non.
  159. 359

    Umutungo wa sosiyete yakuwe

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    AI-assisted research summary: If a company is removed from the register, its property includes leasehold rights and other rights it held before removal, but not property it held on trust for someone else.

    Ingingo ya 359: Umutungo wa sosiyete yakuwe mu gitabo Article 359: Property of a company which is removed from the register Article 359: Biens de la société radiée du registre Ingingo ya 359: Umutungo w’isosiyete yakuwe mu gitabo Article 359: Property of a company which is removed from the register Article 359: Les biens d’une société radiée du registre yakuwe mu gitabo Umutungo w‟isosiyete cy‟amasosiyete uburenganzira ukubiyemo bukomoka ku bukode n‟ubundi burenganzira bwose isosiyete yari ifite ku buryo buziguye cyangwa butaziguye mbere y‟ivanwa mu gitabo ariko ntihakubiyemo ibintu by‟undi muntu uwo ariwe wese bibitswe n‟isosiyete yasibwe. The property of a company which is removed from the register includes leasehold rights and all other rights vested in or held on behalf of or on trust for the company prior to its removal but does not include property held by the former company on trust for any other person. radiée du Les biens d‟une société registre comprennent les droits locatifs et tous les droits dont elle disposait directement ou indirectement avant sa radiation mais ne comprennent pas les biens gardés par elle pour toute autre personne. 236 OG N°17bis of 27/04/2009 ya 360: Ingingo bw’abagize n’abanyamigabane b’isosiyete ry’uburyozwe Inama y’Ubutegetsi y’isosiyete Ikomeza ba y‟isosiyete Ivanwaho ry‟isosiyete mu gitabo cy‟amasosiyete ntirigomba kuvanaho uburyozwe bw‟abagize Inama y‟Ubutegetsi cyangwa abanyamigabane bayo cyangwa undi muntu hitawe ibisabwa ku kwabayeho mbere y‟isibwa ry‟isosiyete mu gitabo kandi kandi bushobora gukoreshwa nk‟aho isosiyete itari yarasibwe mu gitabo. burakomeza buryozwe kudakora cyangwa gukorwa ubwo kera
  160. 360

    Ikomeza ry’uburyozwe bw’

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    AI-assisted research summary: Removing a company from the register does not end liability for former directors, shareholders, or other persons for earlier acts or omissions.

    Ingingo ya 360: Ikomeza ry’uburyozwe bw’ abagize bw’isosiyete inama n’abanyamigabane b’isosiyete y’ubutegetsi Article 360: Continuation of directors, shareholders and others liability of Article 360 : Responsabilité continue des administrateurs et des actionnaires UMUTWE WA II: INGINGO ZIHANA CHAPTER II: PENAL PROVISIONS CHAPITRE II: DISPOSITIONS PENALES Article 360: Continuation of liability of directors and shareholders Article 360: Responsabilité administrateurs et des actionnaires continue des The removal of a company from the register of companies shall not affect the liability of any former director or shareholder of the company or any other person in respect of any act or omission that took place before the company was removed from the register and that liability continues and may be enforced as if the company had not been removed from the register. La radiation d‟une société du registre des sociétés ne doit pas affecter la responsabilité des anciens administrateurs ou actionnaires de la société ou une autre personne au regard de tout acte ou omission qui a eu lieu avant la radiation de la société du registre et cette responsabilité continue et peut être mise en jeu comme si la société n‟avait pas été radiée du registre. UMUTWE WA II: INGINGO ZIHANA CHAPTER II: PENAL PROVISIONS CHAPITRE II: DISPOSITIONS PENALES
  161. 361

    Ibihano bitangwa iyo isosiyete

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    AI-assisted research summary: A company that does not comply with the law on registration in the relevant company register is liable to a fine.

    Ingingo ya 361: Ibihano bitangwa iyo isosiyete itubahirije inshingano ziteganywa n’iri tegeko Article 361: Penalty where a company fails to comply with law Article 361: Sanctions appliquées lorsqu’une société ne respecte pas les dispositions de la présente loi .Ingingo ya 362: Ibihano bihabwa isosiyete itagira ibitabo biteganywa n’iri tegeko Ingingo ya 361: Ibihano bitangwa iyo isosiyete itubahirije inshingano ziteganywa n’iri tegeko Article 361: Penalties where a company fails to comply with Law zijyanye Isosiyete itubahirije inshingano ziteganywa n‟iri tegeko igikorwa cy‟ubucuruzi mu bitabo byabugenewe, ihanishwa ihazabu ikubye kabiri amafaranga asabwa kugira ngo icyo gikorwa cy‟ubucuruzi cyandikwe. kwandikisha no A company which fails to comply with this Law as to getting registered in the relevant register of companies shall be liable to a fine of as twice as the registration fee. Article 361: Sanctions appliquées lorsqu’une société ne respecte pas les dispositions de la présente loi Une société qui ne respecte pas les dispositions de la présente loi relatives à l‟enregistrement d‟une activité commerciale aux registres y relatifs, est passible d‟une amende égale à deux fois le montant exigé pour que ladite activité commerciale soit enregistrée.
  162. 362

    Penalty for a company which fails

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    AI-assisted research summary: A company that fails to keep the books required by the law is liable to a fine equal to twice the business registration fee.

    Article 362: Penalty for a company which fails to keep the books that are required by this law Article 362 : Sanctions appliquées à une société n’ayant pas de livres prévus par la présente loi Ingingo ya 362: Ibihano bihabwa itagira ibitabo biteganywa n’iri tegeko isosiyete Article 362: Penalties for a company which fails to keep the books that are required by this Law Article 362: Sanctions appliquées à une société qui ne tient pas les livres prévus par la présente loi Isosiyete igaragayeho ko itagira ibitabo biteganywa n‟iri tegeko ihanishwa ihazabu ingana n‟inshuro ebyiri z‟amafaranga yakoreshejwe mu kwandikisha A company which fails to keep the books required under this Law shall be liable to a fine of as twice as the business registration fee. Une société qui ne tient pas les livres prévus par la présente loi est passible d‟une amende égale à deux fois le montant exigé pour l‟enregistrement de son 237 OG N°17bis of 27/04/2009 igikorwa cyayo. activité commerciale.
  163. 363

    Ibihano bihabwa

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    AI-assisted research summary: A company that fails or delays giving the required documents to the Registrar General can be fined twice the business registration fee.

    Ingingo ya 363: Ibihano bihabwa idatanga inyandiko ziteganywa n’iri tegeko isosiyete Article 363: Penalty for a company which fails to provide the registrar general with the documents that are provided for by this law Article 363: Sanctions appliquées à une société qui ne donne pas les documents prévus par la présente loi Ingingo ya 363: Ibihano bihabwa idatanga inyandiko ziteganywa n’iri tegeko isosiyete Article 363: Penalties for a company which fails to provide the documents required by this Law iyo ari yo yose Isosiyete idatanga cyangwa idatangira ku gihe inyandiko ziteganywa n‟iri tegeko ku Mwanditsi Mukuru, ihanishwa ihazabu ingana n‟inshuro ebyiri z‟amafaranga yakoreshejwe mu kwandikisha igikorwa cyayo. Any company which fails or delays to provide the Registrar General with the documents that are required by this Law shall be liable to a fine of as twice as the business registration fee. Article 363: Sanctions appliquées à une société qui ne donne pas les documents prévus par la présente loi Toute société qui ne donne pas ou qui ne donne pas à temps les documents prévus par la présente loi au Registraire Général est passible d‟une amende égale à deux fois le montant exigé pour l‟enregistrement de son activité commerciale . Mu gihe inyandiko zivugwa mu gika kibanziriza iki zitari iz‟ukuri cyangwa zitera urujijo, isosiyete ikaba yabikoze ku bushake, icyo gihe ihanishwa igihano kivugwa mu gika kibanziriza iki. Where the documents referred to in the preceeding paragraph are fraudulent or confusing, a company which provides them willfully shall be liable to a penalty referred to in the preceeding paragraph. Lorsque les documents visés à l‟alinéa précédent ne sont pas authentiques ou prêtent à confusion et que la société l‟a fait volontairement, elle sera passible de sanction visée à l‟alinéa précédent.
  164. 364

    Isubiracyaha

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    AI-assisted research summary: A company that repeats the offences mentioned in the preceding articles can be fined 2 to 5 times the amount due, and its trading licence may also be withdrawn.

    Ingingo ya 364: Isubiracyaha Article: 364: Recidivism Article 364: Récidive Ingingo ya 364: Isubiracyaha Article 364: Recidivism Article 364: Récidive Isosiyete yongeye kugaragaraho amakosa yavuzwe mu ngingo zibanziriza iyi, ahanishwa ihazabu ikubye kuva ku nshuro ebyiri (2) kugeza kuri eshanu (5) y‟amafaranga yakagombye kwishyura. Ishobora no kwamburwa uruhushya rwayo rw‟ubucuruzi. A recidivist company with regard to offences referred to in the preceeding articles shall be liable to a fine of as between twice (2x) and quintuple (5x) as the amount due or get its trading licence withdrawn. Une société qui se rend de nouveau coupable de fautes visées aux articles précédents cinq (5) fois le montant qu‟elle devrait payer. Elle peut également se voir retirer sa licence.
  165. 365

    Imenyekanisha ry’ibinyoma

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    AI-assisted research summary: A person who must provide a document must not make or authorize false or misleading statements, use a false document, or omit important information that makes the document misleading.

    Ingingo ya 365: Imenyekanisha ry’ibinyoma Article 365 : False or misleading notice Article 365: Fausses déclarations 37 OG N°17bis of 27/04/2009 Ingingo ya 365: Imenyekanisha ry’ibinyoma Article 365 : False or misleading notice Article 365: Fausses déclarations n‟igitabo Bitabangamiye cy‟amategeko ahana, umuntu wese usabwa gutanga inyandiko, kandi akaba : ibiteganywa Notwithstanding the provisions of the penal code, any person who is required to provide a document and who : Sans préjudice des dispositions du code pénal, toute personne tenue de produire un document et qui : 1° akoresha cyangwa agatanga uburenganzira bwo iy‟ukuri cyangwa gukoresha inyandiko itari 1° makes, or authorises the making of, a statement that is false or misleading; fait ou autorise l‟usage d‟un faux document 1° ou qui induit en erreur ; 238 OG N°17bis of 27/04/2009 ishobora gutera kwibeshya; 2° ku bushake, yirengagiza cyangwa agatuma hirengagizwa ikintu ku buryo bwatuma habaho inyandiko itari iy‟ukuri kandi ku buryo bwatera kwibeshya ku kintu cy‟ingirakamaro; 2° deliberately omits or authorises the omission of, any matter whose omission makes the false or misleading on an document important matter; intentionnellement omet ou 2° autorise l‟omission d‟un fait dont l‟absence a pour effet de rendre le document faux et que cela risque d‟induire en erreur sur un élément important ; icyaha kandi ahanishwa, aba akoze ihazabu y‟amafaranga y‟u Rwanda ari hagati y‟ibihumbi magana atanu (500.000 Frw) na miliyoni ebyiri (2.000.000 FRW). commits an offence and shall be liable to a fine of between five hundred (500, 000 Rwf) Rwandan francs and two million (2, 000, 000 Rwf ) Rwandan francs. commet une infraction et est passible d‟une amende allant de cinq cent mille (500.000 Frw) à deux millions de francs rwandais (2.000.000 Frw).
  166. 366

    Gutanga

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    AI-assisted research summary: Company directors or employees who knowingly make, submit, or authorize false or misleading statements, reports, or documents about company activities commit an offence and may be fined.

    Ingingo ya 366: Gutanga iy’ukuri nkana inyandiko itari Article 366: Knowingly furnishing a false document Article 366: Fournir intentionnellement une fausse déclaration Ingingo ya 366: Gutanga iy’ukuri nkana inyandiko itari Article 366: Knowingly submitting a false document Article 366: Fournir intentionnellement un faux document ibiteganywa Bitabangamiye n‟igitabo cy‟amategeko ahana, buri mutegetsi w‟isosiyete cyangwa umukozi w‟isosiyete uzaba, ku bushake, yakoze, cyangwa yatanze uburenganzira bwo gukoresha inyandiko itari iy‟ukuri cyangwa raporo itari iy‟ukuri yerekeranye n‟imirimo y‟isosiyete, ku: Notwithstanding the provisions of the penal code, any director or employee of a company who knowingly makes or submits, or authorises the making or submitting of, a false or misleading statement or report with regard to : Sans préjudice des dispositions du code pénal, tout la société qui administrateur ou employé de intentionnellement fait, ou autorise l‟utilisation d‟un faux document ou d‟un faux rapport portant sur les activités de la société, à: ushinzwe ugize Inama y‟Ubutegetsi bw‟isosiyete, 1° ibikorwa umukozi, w‟isosiyete, umunyamigabane by‟isosiyete, nyir‟umugabane nguzanyo cyangwa uhagarariye ufite imigabane nguzanyo ; gukurikirana ushinzwe igabagabana ry‟umutungo wa 2° sosiyete yasheshwe, komite ishinzwe igabagabana ry‟umutungo wa sosiyete yasheshwe, ugomba guhabwa ibintu by‟isosiyete cyangwa ushinzwe kubicunga; 1° 2° director, a inspector, shareholder, debenture holder or trustee for debenture holders of the company; employee, 1° un administrateur, employé, inspecteur, actionnaire, obligataire, ou mandataire d‟obligataires; a liquidator, liquidation committee, or receiver or manager of property of the company; 2° un liquidateur, un comité de liquidation, un bénéficiaire ou gérant des biens de la société; 239 OG N°17bis of 27/04/2009 iyo isosiyete ishamikiye ku yindi, ugize 3° Inama y‟Ubutegetsi, umukozi cyangwa ushinzwe gukurikirana ibikorwa by‟isosiyete ishamikiyeho; isoko 4° w‟iguriro ry‟imigabane; ry‟imigabane cyangwa umukozi 3° 4° where the company is a subsidiary, a director, employee or inspector of its holding company; 3° la société est une filiale, un lorsque administrateur, un employé ou inspecteur de la société mère; a stock exchange or an officer of a stock exchange; 4° la bourse ou un agent de la bourse; aba akoze icyaha, kandi ahanishwa ihazabu y‟amafaranga y‟u Rwanda kuva kuri miliyoni imwe (1.000.000 FRW) kugeza kuri miliyoni icumi (10.000.000 FRW) . commits an offence and shall be liable to a fine of between one million (1,000,000 Rwf ) and ten million Rwandan francs (10,000,000 Rwf). commet une infraction et est passible d‟une amende allant d‟un million (1.000.000 Frw) à dix millions (10.000.000 Frw) de francs rwandais.
  167. 367

    Imikoreshereze mibi n’iyonona

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    AI-assisted research summary: Directors, employees, or shareholders must not fraudulently use, conceal, or destroy company property, and offenders may be fined.

    Ingingo ya 367: Imikoreshereze mibi n’iyonona by’umutungo wa sosiyete Article 367: Fraudulent use or destruction of property Article 367: Abus et destruction des biens de la société Ingingo ya 367: Imikoreshereze mibi n’iyonona by’umutungo w’isosiyete Article 367: Fraudulent use and destruction of company’s property Article 367: Abus et destruction des biens de la société ibiteganywa Bitabangamiye n‟igitabo cy‟amategeko ahana, umwe mu bagize Inama y‟Ubutegetsi cyangwa umunyamigabane w‟isosiyete: y‟isosiyete, umukozi Notwithstanding the provisions of the penal code, any director, employee, or shareholder of a company who : Sans préjudice des dispositions du code pénal, tout administrateur, employé, ou actionnaire d‟une société qui: ukoresha mu buriganya umutungo 1° w‟isosiyete ku nyungu ze bwite cyangwa akawukoresha ku zindi mpamvu zinyuranyije n‟izo wari ugenewe; 1° fraudulently takes or applies property of the company for his own use or benefit, or for a use or purpose other than the use or purpose of the company; 1° utilise frauduleusement ou fait usage des biens sociaux à des fins illicites et à son intérêt personnel ou à des fins autres que ceux dont ils étaient destinés; mu buryo bw‟uburiganya agatuma habaho 2° ibura cyangwa iyonona ry‟umutungo w‟isosiyete; 2° fraudulently conceals or destroys any property of the company; 2° frauduleusement fait disparaître ou détruit un bien de la société ; icyaha, kandi ahanishwa, ihazabu aba akoze y‟amafaranga y‟u Rwanda kuva kuri miliyoni imwe (1.000.000 Frw) kugeza kuri miliyoni icumi (10.000.000 Frw). commits an offence and shall be liable to a fine of between one million (1,000,000 Rwf) and ten millions Rwandan francs (10,000,000 Rwf). commet une infraction et est passible d‟une amende allant d‟un million (1.000.000 Frw) à dix millions (10.000.000 Frw) de francs rwandais. 240 OG N°17bis of 27/04/2009
  168. 368

    Guhindura inyandiko zo mu

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    AI-assisted research summary: Company directors, employees, or shareholders must not falsify company records or make false entries, especially with intent to defraud or deceive.

    Ingingo ya 368: Guhindura inyandiko zo mu gitabo Article 368: Falsification des registres Ingingo ya y’uburiganya 369: Gukoresha inyandiko Ingingo ya 368: Guhindura inyandiko zo mu gitabo ibiteganywa Bitabangamiye n‟igitabo cy‟amategeko ahana, umwe mu bagize Inama y‟Ubutegetsi, umukozi, cyangwa umunyamigabane w‟isosiyete, uzaba, agamije uburiganya cyangwa kubeshya umuntu: 1° wonona, uvana, uca, uhindura, wigana cyangwa ugira uruhare mu iyonona, mu icibwa, mu ihindura raporo y‟umutungo, rya ry‟igitabo, ry‟urupapuro cyangwa indi nyandiko y‟isosiyete cyangwa ifitanye isano n‟isosiyete; ry‟igitabo, ukora cyangwa ugira uruhare mu ikorwa 2° ry‟inyandiko mpimbano mu gitabo, raporo y‟umutungo, igitabo cy‟umutungo, cyangwa indi nyandiko y‟isosiyete cyangwa se ifitanye isano n‟isosiyete; icyaha, kandi ahanishwa aba akoze ihazabu y‟amafaranga y‟u Rwanda kuva kuri miliyoni imwe (1.000.000 FRW) kugeza kuri miliyoni icumi (10.000.000 FRW). Article 368: Falsification of records Article 368: Falsification des registres Notwithstanding the provisions of the penal code, any director, employee, or shareholder of a company who, with intent to defraud or deceive a person : Sans préjudice des dispositions du code pénal, tout la administrateur, employé, ou actionnaire de société qui, avec intention d‟escroquer ou tromper une personne: 1° 2° destroys, displaces, mutilates, alters or falsifies, or is a party to the destruction, mutilation, alteration, or falsification of any register, accounting records, book, paper or other document belonging or relating to the company; détruit, déplace, mutile, change ou falsifie 1° ou prend part à la destruction, mutilation, changement d‟un registre, d‟un rapport comptable, livre, papier ou autre document appartenant ou relatif à la société; makes, or is a party to the making of, a false entry in any register, accounting records, book, paper, or other document belonging or relating to the company; produit, ou prend part à la production de 2° l‟inscription d‟une fausse déclaration dans un registre, rapport comptable, livre, papier ou autre document appartenant ou relatif à la société; commits an offence and shall be liable to a fine of between one million (1,000,000 Rwf ) and ten millions Rwandan francs (10,000,000 Rwf). commet une infraction et est passible d‟une amende allant d‟un million (1.000.000 Frw) à dix millions (10.000.000 Frw) de francs rwandais. Ingingo ya y’uburiganya 369: Gukoresha inyandiko
  169. 638

    Falsification of records

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    AI-assisted research summary: This article is titled “Falsification of records.”

    Article 638: Falsification of records
  170. 369

    Using a fraudulent document

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    AI-assisted research summary: A person must not knowingly use false information or alter, destroy, remove, or omit company records connected to this kind of device. A fine of 1,000,000 to 10,000,000 RWF applies.

    Article 369: Using a fraudulent document Article 369: utilisation d’un document frauduleux .Ingingo ya 370: Gukora imirimo y’ubucuruzi mu buriganya Article 369 : Using a fraudulent document Article frauduleux 369: Utilisation d’un document ibiteganywa Bitabangamiye n‟igitabo cy‟amategeko ahana, umuntu wese, yifashishije igikoresho cy‟ubukanishi, mudasobwa cyangwa ikindi gikoresho icyo aricyo cyose gikoreshwa mu Notwithstanding the provisions the penal code, any person who, in relation to a mechanical, electronic, or other device used in connection with the keeping or preparation of any register, accounting book, Sans préjudice des dispositions du code pénal, toute personne qui à l‟aide d‟un instrument mécanique, informatique ou tout autre instrument utilisé pour la tenue ou la préparation de tout registre, rapports 241 OG N°17bis of 27/04/2009 ibikwa cyangwa itegurwa ry‟igitabo icyo ari cyo cyose, raporo z‟umutungo, igitabo, urupapuro cyangwa ibindi bitabo cyangwa indi nyandiko y‟isosiyete hakurikijwe iri tegeko; paper, or other document belonging to a company in accordance with this Law : comptables, livre, papier ou autre document appartenant à la société conformément à la présente loi ; wandika cyangwa se agatuma haboneka, ku ikintu inkuru mpimbano ireba 1° bushake, cy‟ingirakamaro; 1° records or makes available to a person false information on important matter; 1° enregistre, inscrit, ou rend disponible de manière intentionnelle une fausse information portant sur un élément important ; 2° wonona abizi, ukuraho, uhindura amakuru yanditse cyangwa abitse cyangwa akirengagiza kuyandika cyangwa kuyabika ku bushake; 2° knowingly destroys, removes or falsifies any matter recorded or stored , or knowingly fails or omits to record or store any matter ; 2° détruit sciemment, élimine ou falsifie une ou ou ou inscrite, d‟enregistrer enregistrée omet information intentionnellement d‟inscrire l‟information; icyaha, kandi ahanishwa aba akoze ihazabu y‟amafaranga y‟u Rwanda kuva kuri miliyoni imwe (1.000.000 FRW) kugeza kuri miliyoni icumi (10.000.000 FRW). commits an offence and shall be liable to a fine of between one million (1,000,000 Rwf ) and ten million Rwandan francs (10,000,000 Rwf). commet une infraction et est passible, d‟une amende allant d‟un million (1.000.000 Frw) à dix millions (10.000.000 Frw) de francs rwandais.
  171. 370

    Carrying on business fraudulently

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    AI-assisted research summary: A person involved in a company must not carry on business with intent to defraud creditors or anyone else; doing so is an offence and can lead to a fine.

    Article 370: Carrying on business fraudulently Article 370: Exercice frauduleux des activités commerciales Ingingo ya 370: Gukora imirimo y’ubucuruzi mu buriganya Article 370: Carrying on business fraudulently Article 370: Exercice frauduleux des activités commerciales ibiteganywa Bitabangamiye n‟igitabo cy‟amategeko ahana, umuntu wese uri mu isosiyete ukora ibikorwa agamije kwambura akoresheje ubushukanyi abo isosiyete ibereyemo imyenda cyangwa undi muntu wese, icyaha kandi ahanishwa aba akoze ihazabu y‟amafaranga y‟u Rwanda kuva kuri miliyoni imwe (1000.000 Frw) kugeza kuri miliyoni icumi (10.000.000 FRW). Notwithstanding the provisions of the penal code, any person who knowingly is a party to a company carrying on business with intent to defraud creditors of the company or any other person, Sans préjudice des dispositions du code pénal, toute personne qui fait partie d‟une société qui exerce des activités avec l‟intention d‟escroquer les créanciers de la société ou toute autre personne, commits an offence and shall be liable to a fine of between one million (1,000,000 FRW) and ten million Rwandan francs (10,000,000 Rwf). commet une infraction et est passible d‟une amende allant d‟un million (1.000.000 Frw) à dix millions (10.000.000 Frw) de francs rwandais. 242 OG N°17bis of 27/04/2009 Ingingo by’uburiganya ya 371: Ibihano ku bikorwa
  172. 371

    Ibihano ku bikorwa

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    AI-assisted research summary: A company director who carries on business fraudulently commits an offence and can be fined between 1,000,000 and 10,000,000 RWF.

    Ingingo ya 371: Ibihano ku bikorwa Article 371: Penalties for carrying on business fraudulently Article 371: Sanctions frauduleux imposées aux actes .Ingingo ya 372: Abantu babujijwe gucunga isosiyete Article 371 : Penalties for carrying on business fraudulently Article 371: Sanctions frauduleux imposées aux actes Bitabangamiye n‟igitabo cy‟amategeko ahana, buri wese mu bagize Inama y‟Ubutegetsi y‟isosiyete: ibiteganywa 1° akoresheje kwiyitirira umwanya adafite cyangwa ubundi buryo bw‟uburiganya, bituma umuntu aha isosiyete amafaranga ; Notwithstanding the provisions of the penal code, any director of a company who : Sans préjudice des dispositions du code pénal, tout administrateur d‟une société qui : 1° by false pretences or other fraud induces a person to give credit to the company; 1° par l‟utilisation de fausses qualités ou d‟autres moyens frauduleux détermine une personne à avancer des fonds à la société; agamije kwambura akoresheje ubushukanyi 2° ababerewemo umwenda n‟isosiyete: with intent to defraud creditors of the 2° company : 2° avec l‟intention d‟escroquer les créanciers de la société : a) utanga cyangwa uhererekanya umutungo w‟isosiyete cyangwa agatuma ufatwaho ubugwate ku cyimukanwa cyangwa ku kitimukanwa mu nyungu z‟undi muntu; a) gives, transfers, or causes a charge to be given on property of the company to another person; a) donne, transfère, ou fait prendre en gage ou hypothèque au profit d‟une autre personne, un bien appartenant à la société; b) ufasha kugira ngo umutungo uhabwe b) causes property to be given or transferred to b) donne l‟occasion qu‟un bien soit donné ou cyangwa uhererekanywe ku muntu; any person; transféré à une personne; c) watumye cyangwa wagize uruhare mu irangiza rubanza rishingiye ku mutungo w‟isosiyete. icyaha, kandi ahanishwa aba akoze ihazabu y‟amafaranga y‟u Rwanda kuva kuri miliyoni imwe (1.000.000 FRW) kugeza kuri miliyoni icumi (10.000.000 FRW). c) caused or was a party to an execution being levied against any property of the company; c) occasionne ou avait pris part à une exécution sur un bien de la société; commits an offence and shall be liable to a fine of between one million (1,000,000Rwf) and ten millions Rwandan francs (10,000,000 RWF). commet une infraction et est passible d‟une amende allant d‟un million (1.000.000 Frw) à dix millions (10.000.000 Frw) de francs rwandais. 243 OG N°17bis of 27/04/2009
  173. 372

    Persons prohibited from managing

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    AI-assisted research summary: A person convicted of certain company-related, fraud, or professional secrecy offences cannot manage a company for 2 years after the conviction or judgment unless the court gives leave.

    Article 372: Persons prohibited from managing companies Article 372: Personnes interdites dans la gestion d’une société Ingingo ya 372: Abantu babujijwe gucunga isosiyete Article 372: Persons prohibited from managing a company Article 372: Personnes auxquelles il est interdit de gérer une société Bitabangamiye cy‟amategeko ahana, n‟urukiko: ibiteganywa n‟igitabo iyo umuntu yahamijwe Notwithstanding the provisions of the penal code, where a person has been : Sans préjudice des dispositions du code pénal, lorsqu‟une personne est jugée coupable par la juridiction : icyaha kijyanye no kubangamira iterambere imicungire ishingwa cyangwa 1° ry‟isosiyete, y‟isosiyete; 1° convicted of an offence in connection with the promotion, formation or management of a company; 2° icyaha kirimo ubwambuzi bushukana; 2° convicted of an offence involving fraud; icyaha cyo kumena 3° isosiyete; ibanga ryerekeye 3° convicted of the breach of professional secrecy; 1° 2° 3° infraction en d‟une la promotion, la formation ou la gestion d‟une société; rapport avec d‟une infraction incluant l‟escroquerie; du délit d‟initié; y‟Ubutegetsi ntashobora, mu gihe cy‟imyaka ibiri (2) ikurikira igihano cyangwa urubanza, kuba umwe mu bagize Inama cyangwa ushinzwe iterambere, haba ku buryo buziguye cyangwa butaziguye, kuba urebwa cyangwa ugira uruhare mu micungire y‟isosiyete, keretse abanje kubihererwa uburenganzira n‟urukiko ari na rwo rugaragaza ibyangombwa n‟ibisabwa bikwiriye. bw‟isosiyete shall not, during the period of two (2) years following the conviction or the judgment, be a director or promoter of or in any way, whether directly or indirectly, be concerned or take part in the management of a company, unless that person first obtains the leave of the Court which may be given on such terms and conditions as the Court thinks fit. ne pourra pas, pendant une période de deux (2) ans qui suivent la condamnation ou le jugement, être un administrateur ou un promoteur, soit directement ou indirectement, être concernée ou prendre part dans la gestion d‟une société, sauf obtention préalable d‟une autorisation du tribunal qui énoncera les termes et conditions appropriés.
  174. 373

    Ibindi byaha

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    AI-assisted research summary: A person who does any of the listed non-compliant acts commits an offence and may be fined between RWF 500,000 and RWF 2,000,000.

    Ingingo ya 373: Ibindi byaha Article 373: Other offences Article 373: Autres infractions INTERURO YA VI: INGINGO ZINYURANYE IZ’INZIBACYUHO N’IZISOZA TITLE VI: ON TRANSITIONAL AND MISCELLANEOUS PROVISIONS TITRE VI: DES DISPOSITIONS DIVERSES, TRANSITOIRES ET FINALES UMUTWE WA MBERE: ZINYURANYE INGINGO CHAPTER PROVISIONS ONE: MISCELLANEOUS CHAPITRE DIVERSES PREMIER: DISPOSITIONS Ingingo ya 373: Ibindi byaha Article 373: Other offences Article 373: Autres infractions Bitabangamiye ibiteganywa cy‟amategeko ahana, umuntu wese: n‟igitabo Notwithstanding the provisions of the penal code, any person who: Sans préjudice des dispositions du code pénal, toute personne qui : utanga cyangwa ukoresha 1° icyemezo cyangwa cyanditswe hakurikijwe iri tegeko kitaryubahirije; inyandiko, cyatanzwe 1° issues or makes use of a document or certificate kept or given under this Law which does not comply with it; 1° produit ou fait usage d‟un certificat gardé ou donné conformément à la présente loi qui ne se conforme pas à celle-ci; 244 OG N°17bis of 27/04/2009 utishyura amafaranga yo kwiyandikisha 2° ateganywa n‟iri tegeko; 2° fails to pay the registration fee prescribed by this Law; ne paie pas les frais d‟enregistrement 2° prescrits par la présente loi; udakora igikorwa icyo aricyo cyose mu 3° gihe giteganywa n‟iri tegeko; 3° fails to do any act within the time required by this Law; n‟accomplit pas tout acte dans le délai 3° prescrit par la présente loi; 4° utubahiriza ibisabwa, amategeko cyangwa amabwiriza yatanzwe n‟urukiko hashingiwe kuri iri tegeko, Umwanditsi Mukuru cyangwa undi muntu wese ubifitiye ububasha; 4° fails to comply with a request, direction or order issued under this Law by a Court, the Registrar General or any other authorized person; 4° ne se conforme pas à la demande, directive ou instruction émise par le tribunal conformément à la présente loi, le Registraire Général ou toute autre personne autorisée; ukoresha 5° burenganzira abifitiye buteganywa n‟iri tegeko; izina cyangwa umwanya nta wasasa cyangwa ukoresha uwiyitirira umunyamigabane w‟isosiyete imigabane nguzanyo agamije 6° amakuru yabonye hashingiwe kuri iri tegeko kandi nta burenganzira afite bwo kuyavuga; 7° cyangwa ufite inyungu; ukoresha izina n‟inimero yihariye cyangwa 8° ikirango cy‟isosiyete cyangwa akandika ibaruwa, inyemezabuguzi cyangwa inyandiko ifitanye isano n‟isosiyete mu buryo bunyuranye n‟ibikubiye muri iri tegeko ; 9° mu mikoreshereze y‟ububasha cyangwa imirimo ahabwa n‟iri tegeko cyangwa se mu gushyiraho amabwiriza ashingiye kuri iri tegeko, inyandiko yamuhaye akazi adakora yubahirije cyangwa ububasha; 10° tegeko cyangwa amabwiriza yica yashyizweho hakurikijwe iri tegeko mu bundi buryo ubwo aribwo bwose; iri 5° makes use of any name or title which he/she is not, under this Law, authorised to use; 6° 7° 8° 9° divulges or makes use of any information obtained under this Law which he/she is not otherwise authorised to disclose; impersonates a shareholder or debenture holder for the purpose of obtaining an advantage; uses the name and unique number or a seal of a company or issues any letter, bill or document relating to a company otherwise than in accordance with this Law; in the exercise of any powers or functions conferred upon him or her by this Law or by any regulations made under this Law, fails to act in accordance with the instrument which confers the function or power; 10° otherwise contravenes this Law or any regulations made under this Law; 245 5° fait usage de nom ou de titre dont elle n‟est pas autorisée à utiliser conformément à la présente loi; 6° divulgue ou fait usage d‟une information obtenue conformément à la présente loi et dont il n‟a pas le droit de dévoiler ; 7° obligataire dans le but d‟obtenir un avantage; se fait passer pour un actionnaire ou un utilise le nom et le numéro spécifique ou le 8° sceau de la société ou rédige une lettre, une facture ou un document relatif à une société contrairement aux dispositions de la présente loi; dans l‟exercice de 9° l‟autorité ou des fonctions dont il est investi par la présente loi ou par les règlements en application de la présente loi, n‟agit pas conformément à l‟instrument qui lui a conféré la fonction ou l‟autorité; 10° enfreint la présente loi ou les règlements mis en place en application de celle-ci, de quelque autre manière que ce soit ; OG N°17bis of 27/04/2009 icyaha kandi ihazabu aba akoze y‟amafaranga y‟u Rwanda kuva ku bihumbi magana atanu (500.000Frw) kugeza kuri miliyoni ebyiri (2.000.000 Frw). ahanishwa INTERURO YA VI: INGINGO ZINYURANYE, IZ’INZIBACYUHO N’IZISOZA commits an offence and shall be liable to a fine of between five hundred thousand (500,000 Rwf) and two million Rwandan francs (2,000,000 RWF). commet une infraction et est passible d‟une amende allant de cinq cent mille (500.000 Frw) à deux millions de francs rwandais (2.000.000 Frw). TITLE MISCELLANEOUS PROVISIONS TRANSITIONAL VI: AND TITRE VI: DISPOSITIONS DIVERSES, TRANSITOIRES ET FINALES UMUTWE WA MBERE: ZINYURANYE INGINGO CHAPTER PROVISIONS ONE: MISCELLANEOUS CHAPITRE DIVERSES PREMIER : DISPOSITIONS
  175. 374

    Amabwiriza

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    AI-assisted research summary: The Minister in charge of companies is to set the fees for services provided by the Office of the Registrar General.

    Ingingo ya 374: Amabwiriza Article 374 : Instructions Article 374: Règlements Ingingo ya 374: Amabwiriza Article 374 :Instructions Article 374: Règlements Iteka rya Minisitiri ufite amasosiyete mu nshingano ze, rigena ibiciro by‟imirimo ikorerwa mu biro bw‟Umwanditsi Mukuru. An Order of the Minister in charge of companies shall determine fees to be applied to services rendered by the Office of the Registrar General. Un Arrêté du Ministre ayant les sociétés dans ses attributions détermine les coûts des services prestés au Bureau du Registraire Général.
  176. 375

    Ubucuruzi bukorwa n’abantu

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    AI-assisted research summary: The Minister in charge of commerce determines how low-income commercial activities are registered, organized, and structured.

    Ingingo ya 375: Ubucuruzi bukorwa n’abantu badafite ubushobozi buhagije Article 375: Transactions by those with low income Article 375: Activités commerciales de faibles revenus 38 OG N°17bis of 27/04/2009 Ingingo ya 375: Ubucuruzi bukorwa n’abantu badafite ubushobozi buhagije Article 375: Transactions by those with low income Article 375 : Activités commerciales de faibles revenus iyandikisha, imiterere n‟imikorere Ibyerekeye by‟ibikorwa by‟ubucuruzi bukorwa n‟abantu badashobora kwinjiza nibura ibihumbi icumi ku munsi (10.000 Frw) bigenwa n‟Iteka rya Minisitiri ufite ubucuruzi mu nshingano ze. Registration, nature and organization of those who can not score a daily income of at least ten thousand Rwandan francs (10.000 Rwf) shall be determined by an Order of the Minister in charge of commerce. l‟exercice des la nature et L‟enregistrement, activités commerciales dont le chiffre d‟affaires ne peut pas atteindre au moins dix mille francs rwandais (10.000 Frw) par jour sont déterminés par Arrêté du Ministre ayant le commerce dans ses attributions.
  177. 376

    Ihererekanya ry’ibikorwa

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    AI-assisted research summary: A company may set up an electronic register for shares and debentures, and electronically registered shares and debentures are legally recognized.

    Ingingo ya 376: Ihererekanya ry’ibikorwa by’ubucuruzi bya mudasobwa rikoresha ibyuma Article 376: Electronic Transactions Article 376: Transactions électroniques II: UMUTWE Z’INZIBACYUHO N’IZISOZA WA INGINGO CHAPTER II: TRANSITIONAL PROVISIONS CHAPITRE TRANSITOIRES ET FINALES II: DISPOSITIONS Ingingo ya 376: Ihererekanya ry’ibikorwa bya by’ubucuruzi mudasobwa rikoresha ibyuma Article 376 : Electronic transactions Article 376: Transactions électroniques Uburyo bukoresha ibyuma bya mudasobwa bushobora gukoreshwa mu kwandika, kugabana no guhererekanya imigabane isanzwe n‟imigabane- Electronic means may be used for registration, allotment, and transfer of shares and debentures to that end an electronic register of shares and Les moyens électroniques peuvent être utilisés pour l‟enregistrement, la distribution ainsi que la cession des actions et obligations. A cette fin, un registre 246 OG N°17bis of 27/04/2009 Kubera imigabane iyo mpamvu, igitabo nguzanyo. gitunganyirijwe mu byuma bya mudasobwa gikubiyemo isanzwe n‟imigabane- nguzanyo y‟isosiyete gishobora gushyirwaho kandi no gutunga iyo migabane yombi yanditswe muri ubwo buryo bw‟ikoranabuhanga byemewe n‟iri tegeko debentures of a Company may be established and ownership of shares and debentures which are registered electronically shall be recognized by this Law. électronique des actions et des obligations d‟une société peut être établi. De même, la propriété des actions des obligations qui sont enregistrées de façon électronique est reconnue par la présente loi. II: UMUTWE Z’INZIBACYUHO N’IZISOZA WA INGINGO CHAPTER II: TRANSITIONAL PROVISIONS CHAPITRE TRANSITOIRES ET FINALES II: DISPOSITIONS
  178. 377

    Ingaruka z’iri tegeko ku Bantu

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    AI-assisted research summary: People already serving in managerial office under the old company law continue in office, and existing acts under that law keep their effect under the new law.

    Ingingo ya 377: Ingaruka z’iri tegeko ku Bantu basanzwe mu mirimo y’ubuyobozi bw’isosiyete Article 377: Effect of this law on those persons holding managerial offices within a company Article 377: Effets de la présente loi aux personnes Ingingo ya 377: Ingaruka z’iri tegeko ku bantu basanzwe mu mirimo y’ubuyobozi bw’isosiyete Article 377: Effect of this Law on those persons holding managerial offices within a company Article 377: Effets de la présente loi aux administrateurs actuels d’une société Umuntu wese washyizwe mu buyobozi bwa sosiyete hashingiwe ku itegeko n° 06/1988 ryo kuwa 12 Gashyantare 1988 ritunganya amasosiyete y‟ubucuruzi, akaba ari mu mirimo ye mu gihe iri tegeko ritangiye gukurikizwa, akomeza gukora imirimo ye nk‟aho yahawe imirimo hashingiwe kuri iri tegeko. Igikorwa cyose cyakozwe, cyashyizwe mu bikorwa, cyanditswe, cyabayeho hashingiwe ku itegeko n° 06/1988 ryo kuwa 12 Gashyantare 1988 ritunganya amasosiyete y‟ubucuruzi, kikaba kiriho kandi gikora mu gihe iri tegeko ritangiye gukurikizwa kigira ingaruka nk‟aho cyakozwe, cyanditswe cyangwa cyabayeho hashingiwe kuri iri itegeko . Any person appointed under the Law n° 06/1988 of February 12, 1988 relating to organisation of Commercial Establishments, and holding office at the commencement of this Law, shall remain in office as if he/she had been appointed under this Law. Toute personne nommée conformément à la loi n° 06/1988 du 12 février 1988 relative à l‟organisation des sociétés commerciales, et qui est en fonction au moment de l‟entrée en vigueur de la présente loi, continue à exercer ses fonctions comme si elle a été nommée conformément à la présente loi. Any act made, executed, issued or passed under the Law n° 06/1988 of February 12, 1988 relating to organisation of Commercial Establishments, and in force and operative at the commencement of this Law, shall have effect as if made, executed, issued or passed, under this Law. relative à Tout acte posé, exécuté, rédigé ou passé conformément à la loi n° 06/1988 du 12 février 1988 sociétés commerciales et opérationnel au moment de l‟entrée en vigueur de la présente loi, produit des effets comme s‟il a été posé, rédigé ou passé conformément à celle-ci. l‟organisation des
  179. 378

    Agaciro k’amategeko shingiro

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    AI-assisted research summary: Existing company articles of association continue to apply at the start of this law, and a board may issue shares in some cases without first getting a shareholder resolution.

    Ingingo ya 378: Agaciro k’amategeko shingiro y’isosiyete n’ibyemezo by’abanyamigabane mu gihe iri tegeko ritangira gukurikizwa Article 378: Effect of the existing companies’ constitutions and resolutions of shareholders at the commencement of this law Article 378: Effet des statuts d’une société et résolution des actionnaires au moment de l’entrée en vigueur de la présente loi Ingingo ya 378: Agaciro k’amategeko shingiro y’isosiyete n’ibyemezo by’abanyamigabane mu gihe iri tegeko ritangira gukurikizwa Article 378: Effect of the existing companys’ articles of association and resolutions of shareholders at the commencement of this Law Article 378: Effet des statuts d’une société et résolutions des actionnaires au moment de l’entrée en vigueur de la présente loi Amategeko shingiro y‟isosiyete iriho kandi ikora The existing company‟s articles of association in Les statuts d‟une société existante et opérationnelle 247 OG N°17bis of 27/04/2009 mu gihe iri tegeko ritangiye gukurikizwa akomeza kugira agaciro nk‟aho byakozwe hakurikijwe iri tegeko. force and operative at the commencement of this Law, shall have effect as if made under this Law. au moment de l‟entrée en vigueur de la présente loi continuent à avoir plein effet comme s‟ils avaient été élaborés conformément à la présente loi. isosiyete yashinzwe mbere y‟iri tegeko, Iyo hashingiwe ku mategeko shingiro ayigenga, ingingo cyangwa imyanzuro y‟inama y‟abanyamigabane, yahaye abagize Inama y‟Ubutegetsi bw‟isosiyete uburenganzira bwo gutanga imigabane n‟igishoro bafitiye uburenganzira kitakoreshejwe, abagize Inama y‟Ubutegetsi bw‟isosiyete bayo bagira ububasha bwo gutanga imigabane hakurikijwe iri tegeko hanitawe ku bisabwa n‟ibiteganywa ndetse n‟ibyo biteganywa n‟amategeko shingiro, ingingo cyangwa imyanzuro batabanje gusaba ko inama y‟abanyamigabane b‟isosiyete ibifatira umwanzuro.
  180. 379

    Agaciro k’itegeko rivanyweho

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    AI-assisted research summary: Pending proceedings started before this Law continue under Law No. 06/1988, and directors may issue shares in the stated circumstances without another shareholders’ resolution.

    Ingingo ya 379: Agaciro k’itegeko rivanyweho mu nkiko. Article 379: Effect of the law being repealed Article 379: Continuation d’effet de la loi abrogée Ingingo ya 379: Agaciro k’itegeko rivanyweho batagomba kurenga byose Ibikorwa n‟imiburanishirize bijyanye y‟imanza cyangwa ibindi byose byari byaratangiye mbere cyangwa byarimo bikorwa mbere y‟uko iri tegeko ritangira gukurikizwa bigomba gukomeza hakurikijwe itegeko n° 06/1988 ryo kuwa 12 amasosiyete Gashyantare y‟ubucuruzi. ritunganya 1988 a to company formed prior the directors of the Where commencement of this Law has, pursuant to its constitution or a resolution of the meeting of shareholders, authorised the company to issue shares and some part of the authorised capital remains unissued, the directors shall have authority to issue shares under this Law on the terms and conditions and up to the limit the memorandum, articles or expressed resolution, without requiring the authority of a further resolution of the meeting of shareholders. in Lorsqu‟une société constituée avant l‟entrée en vigueur de la présente loi a, conformément à ses statuts , articles ou résolutions de la réunion des actionnaires, autorisé les administrateurs d‟émettre des actions et qu‟une partie des actions du capital autorisé n‟est pas émis, les administrateurs ont le pouvoir d‟émettre des actions conformément à la présente loi et aux termes et conditions et à la les statuts, articles ou limite exprimés par résolution, sans recours préalable à la résolution de la réunion des actionnaires. Article 379: Effect of the Law being repealed Article 379: Effet de la loi abrogée All proceedings, judicial or otherwise commenced before and pending before the commencement of this Law shall be continued under the Law n° 06/1988 of February 12, 1988 to organization of Commercial Establishments. relating les procédures Toutes judiciaires ou autres procédures pendantes ou en état avant l‟entrée en vigueur de la présente loi doivent poursuivre leur cours conformément à la loi n° 06/1988 du 12 février 1988 relative à l‟organisation des sociétés commerciales.
  181. 380

    Law applying to the keeping of

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    AI-assisted research summary: Registers, funds, and accounts kept under the cited 1988 law are treated as part of the registers, funds, and accounts kept under this law.

    Ingingo ya 380: byerekeye kubika ibitabo n’amafaranga Itegeko rikurikizwa ku Article 380: Law applying to the keeping of register, fund and account Article 380: Loi applicable pour la tenue des registres et des fonds Ingingo ya 380: byerekeye kubika ibitabo n’amafaranga Itegeko rikurikizwa ku Article 380:The Law applying to the keeping of register, fund and account Article 380: Loi applicable pour la tenue des registres et des fonds Igitabo icyo aricyo cyose, amafaranga cyangwa uburyo bwo kubika amafaranga bikurikije itegeko n° 06/1988 ryo kuwa 12 Gashyantare 1988 ritunganya amasosiyete y‟ubucuruzi bigomba Any register, fund and account kept under the Law n° 06/1988 of February 12, 1988 relating to organization of Commercial Establishments shall be deemed to be part of the register, fund and Tout registre, fonds ou comptes tenu selon les dispositions de la loi n° 06/1988 du 12 février 1988 relative à l‟organisation des sociétés commerciales, doivent être considérés comme faisant partie d‟un 248 OG N°17bis of 27/04/2009 gufatwa nk‟ibigize igitabo, amafaranga cyangwa uburyo bwo kuyabika bikurikije iri tegeko. account kept under this Law. registre, fond ou comptes tenus conformément à la présente loi.
  182. 381

    Kwandikisha isosiyete

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    AI-assisted research summary: Companies registered under the repealed law are treated as registered under this law.

    Ingingo ya 381: Kwandikisha isosiyete Article 381: On company registration Article 381: Enregistrement de la société Ingingo ya 381: Kwandikisha isosiyete Article 381: Company registration Article 381: Enregistrement de la société rivanyweho Isosiyete iyo ariyo yose yanditswe hakurikijwe itegeko igomba gufatwa nk‟aho yanditswe hakurikijwe iri tegeko kandi rigomba gukurikizwa kuri iyo sosiyete, kandi ugushingira, uko ariko kose kuri iri tegeko ku buryo butavuzwe cyangwa buvuzwe, kwerekeranye n‟itariki yo kwiyandikisha kw‟iyo sosiyete, kugomba gufatwa nk‟ugushingira ku itariki isosiyete yiyandikishijeho hakurikijwe itegeko n° 06/1988 ryo kuwa 12 Gashyantare amasosiyete y‟ubucuruzi ritunganya 1988 A company registered under the repealed Law, shall be deemed to be registered under this Law and the Law shall extend and apply to the company accordingly and any reference to this Law, express or implied, to the date of registration of such a company shall be construed as a reference to the date upon which the company was registered under the Law n° 06/1988 of February 12, 1988 relating to organization of Commercial Establishments. Toute société enregistrée conformément à la loi abrogée, doit être considérée comme enregistrée conformément à la présente loi, et celle-ci est applicable à la société, et toute référence à la présente la date loi d‟enregistrement d‟une telle société doit être interprétée comme une référence à la date à laquelle la société a été enregistrée conformément à la loi n° 06/1988 du 12 février 1988 relative à l‟organisation des sociétés commericiales. expresse ou tacite à
  183. 382

    Igihe cyo kwishyura amafaranga

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    AI-assisted research summary: Fees, securities, or sums paid or unpaid under the earlier law are treated as paid or unpaid under this law for the corresponding period.

    Ingingo ya 382: Igihe cyo kwishyura amafaranga cyangwa ingwate Article 382: Period for paying fees or securities Article 382: Délai de paiement des fonds et des garanties Ingingo ya 382: Igihe cyo kwishyura amafaranga cyangwa ingwate Article 382: Period for paying fees or securities Article 382: Délai de paiement des fonds et des garanties Amafaranga ayo ariyo yose, ingwate cyangwa umubare w‟amafaranga ayo ariyo yose yishyuwe cyangwa atishyuwe hakurikijwe itegeko n° 06/1988 ritunganya ryo kuwa 12 Gashyantare 1988 ibanziriza itariki amasosiyete y‟ubucuruzi ku itangira gukurikizwa kw‟iri tegeko, agomba gufatwa nk‟aho yishyuwe cyangwa atishyuwe hakurikijwe tegeko bijyanye n‟igihe gihuye na byo. ibiteganywa n‟iri Any fee, charge or any sum paid or unpaid under the Law n° 06/1988 of February 12, 1988 relating to organization of Commercial Establishments on the date before this Law comes into force shall, in respect of the corresponding period, be deemed to have been paid or unpaid under the provisions of this Law. Tous frais, garanties ou toute somme payés ou non payés conformément à la loi n° 06/1988 du 12 février 1988 relative à l‟organisation des sociétés commerciales à la date qui précède l‟entrée en vigueur de la présente loi, doivent être considérés comme payés ou non payés conformément aux dispositions de la présente loi, selon la période correspondante.
  184. 383

    Guha agaciro

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    AI-assisted research summary: Prior approvals, authorisations, and acts done under the earlier law are treated as valid under this law, and those approvals or authorisations stay valid for the stated period.

    Ingingo ya 383: Guha agaciro n’ibyemejwe ibyakozwe Article 383: Approval of acts and resolutions undertaken Article 383: Effet des actes posés ou approuvés Ingingo ya 383: Guha agaciro n’ibyemejwe ibyakozwe Article 383: Approval of acts and resolutions undertaken Article 383: Effet des actes posés et des résolutions approuvées Ukwemera uko ariko kose cyangwa uruhushya Any approval given, or authorisation granted, and Toute approbation ou autorisation accordée, ayant 249 OG N°17bis of 27/04/2009 bitanzwe bifite agaciro mbere y‟uko iri tegeko ritangira gukurikizwa cyangwa se igikorwa cyose cyakozwe hakurikijwe itegeko n° 06/1988 ryo kuwa 12 Gashyantare 1988 ritunganya amasosiyete y‟ubucuruzi bigomba gufatwa nk‟aho byatanzwe, byakozwe hakurikijwe ingingo zijyanye na byo ziteganywa n‟iri tegeko kandi uko kwemera cyangwa ubwo burenganzira bikomeza kugira agaciro mu gihe cyagenwe ku buryo bw‟iyo mpamvu. in force before the coming into operation of this Law or any act or thing done under the Law n° 06/1988 of February 12, 1988 to organization of Commercial Establishments shall be deemed to have been given, granted or done under the relevant provisions of this Law and any such approval or authorisation shall remain valid for the period specified therein. relating février 1988 effet avant l‟entrée en vigueur de la présente loi, ou tout acte posé ou fait exécuté conformément à la loi n° 06/1988 du 12 relative à l‟organisation des sociétés commerciales doit être exécutée considérée conformément aux dispositions correspondantes de la présente telle approbation ou autorisation doit demeurer valide pour une période spécifiée à cet égard. loi et une accordée, posée ou
  185. 384

    Kurangiza imirimo y’isesa

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    AI-assisted research summary: A company registered under Law No. 06/1988 that is already being wound up must continue the winding-up under that Law.

    Ingingo ya 384: Kurangiza imirimo y’isesa ryatangiye Article 384: Continuing the winding up process Article 384: Terminer les actes de dissolution déjà commencée Ingingo ya 384: Kurangiza imirimo y’isesa ryatangiye Article 384: Continuing the winding up process Article 384: Terminer les actes de dissolution déjà commencée Isosiyete iyo ariyo yose yanditswe hakurikijwe itegeko n° 06/1988 ryo kuwa 12 Gashyantare 1988 ritunganya amasosiyete y‟ubucuruzi kandi ikaba yarasheshwe iri mu igabagabana ry‟umutungo, ingingo izakomeza ziteganywa rizanakomeza mu bijyanye n‟igabanamutungo gukurikizwa ndetse n‟iseswa ry‟iyo sosiyete nk‟aho iryo tegeko ritigeze rivanwaho. kurangizwa n‟iryo hakurikijwe tegeko A company registered under the Law n° 06/1988 of February 12, 1988 relating to organization of Commercial Establishments and which is in the course of winding up shall continue to be wound up under the provisions of that Law which shall continue to apply for the purposes of the winding up and dissolution of the company as if it had not been repealed. Une société enregistrée conformément à la loi n° 06/1988 du 12 février 1988 relative à l‟organisation des sociétés commerciales et qui est en liquidation continuera à être liquidée conformément aux termes des dispositions de la dite loi qui demeurera d‟application en matière de la liquidation ou dissolution de cette société comme si cette loi n‟était pas abrogée.
  186. 385

    Igihe ntarengwa cyo guhuza

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    AI-assisted research summary: Existing companies have two years from this Law’s entry into force to bring their operations into line with it.

    Ingingo ya 385: Igihe ntarengwa cyo guhuza imirimo y’isosiyete n’iri tegeko. Article 385: Deadline for conforming to the provisons of this law Article 385: Délai de conformer les activités d’une société à la présente loi 39 OG N°17bis of 27/04/2009 386: Ingingo z’amategeko zinyuranyije n’iri tegeko Ivanwaho ya ry’ingingo Ingingo ya 385: Igihe ntarengwa cyo guhuza imirimo y’isosiyete n’iri tegeko Article 385: Deadline for conforming to the provisons of this Law Article 385: Délai de conformer les activités d’une société à la présente loi (2) uhereye Amasosiyete ariho ahawe igihe kitarenze imyaka ritangiye ibiri gukurikizwa kugira ngo abe yahuje imikorere yayo hakurikijwe ibiteganywa n‟iri tegeko. tegeko igihe iri All the existing companies shall have two years as from the entry into force of this Law to conform their functioning with the provisions of this Law. Les sociétés existantes disposent d‟un délai de deux (2) ans à compter de l‟entrée en vigueur de la présente leur fonctionnement conforme aux dispositions de la présente loi. loi pour rendre 250 OG N°17bis of 27/04/2009 386: Ingingo z’amategeko zinyuranyije n’iri tegeko Ivanwaho ya ry’ingingo
  187. 386

    Repealing of inconsistant

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    AI-assisted research summary: This article repeals any earlier legal provisions that conflict with this Law.

    Article 386 : Repealing of inconsistant provisions Article 386: Disposition abrogatoire Article 386: Repealing of inconsistent provisions Article 386: Disposition abrogatoire Ingingo zose z‟amategeko abanziriza iri kandi zinyuranye na ryo zivanyweho. All previous legal provisions inconsistent with this Law are hereby repealed. Toutes dispositions contraires à la présente loi sont abrogées. légales les antérieures
  188. 387

    Itegurwa n’isuzumwa ry’iri

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    AI-assisted research summary: This provision says the law was prepared in English and considered and adopted in Kinyarwanda.

    Ingingo ya 387: Itegurwa n’isuzumwa ry’iri tegeko Article 387: Language of preparation and consideration of this law Article 387: Elaboration et examen de la présente loi Ingingo ya 387: Itegurwa n’isuzumwa ry’iri tegeko Article 387: Drafting and consideration of this Law Article 387 : Elaboration et examen de la présente loi Iri tegeko ryateguwe mu rurimi rw‟Icyongereza risuzumwa rurimi rw‟Ikinyarwanda. ritorwa kandi mu This Law was prepared in English and was considered and adopted in Kinyarwanda. La présente loi est élaborée en langue anglaise et examinée et adoptée en Kinyarwanda.
  189. 388

    Gutangira gukurikizwa

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    AI-assisted research summary: This law starts on the day it is published in the Official Gazette of the Republic of Rwanda.

    Ingingo ya 388: Gutangira gukurikizwa Article 388: Commencement Article 388: Entrée en vigueur 40 OG N°17bis of 27/04/2009 ITEGEKO N°07/2009 RYO KUWA 27/04/2009 RYEREKEYE AMASOSIYETE Y’UBUCURUZI LAW N°07/2009 OF 27/04/2009 RELATING TO COMPANIES LOI No07/2009 DU 27/04/2009 RELATIVE AUX SOCIETES COMMERCIALES Twebwe, KAGAME Paul, Perezida wa Repubulika; We, KAGAME Paul, President of the Republic; Nous, KAGAME Paul, Président de la République; INTEKO ISHINGA AMATEGEKO YEMEJE, NONE NATWE DUHAMIJE, DUTANGAJE ITEGEKO KANDI DUTEGETSE KO RYANDIKWA MU IGAZETI YA LETA YA REPUBULIKA Y’U RWANDA. RITEYE RITYA THE PARLIAMENT HAS ADOPTED AND WE SANCTION, PROMULGATE THE FOLLOWING LAW AND ORDER IT BE PUBLISHED IN THE OFFICIAL GAZETTE OF THE REPUBLIC OF RWANDA. LE PARLEMENT A ADOPTE ET NOUS SANCTIONNONS, PROMULGUONS LA LOI DONT LA TENEUR SUIT ET ORDONNONS QU’ELLE SOIT PUBLIEE AU JOURNAL OFFICIEL DE LA REPUBLIQUE DU RWANDA INTEKO ISHINGA AMATEGEKO: THE PARLIAMENT: LE PARLEMENT: Umutwe w‟Abadepite, mu nama yawo yo kuwa 18 Werurwe 2009; The Chamber of Deputies, in its session of 18 March 2009; La Chambre des Députés, en sa séance du 18 mars 2009; Ishingiye ku Itegeko Nshinga rya Repubulika y‟u Rwanda ryo kuwa 04 Kamena 2003 nk‟uko ryavuguruwe kugeza ubu, cyane cyane mu ngingo zaryo, iya 62, iya 66, iya 67, iya 90, iya 92, iya 93, 94, iya 108 n‟iya 201; Pursuant to the Constitution of the Republic of Rwanda of 04 June 2003, as amended to this date, especially in its Article 62, 66, 67, 90, 92, 93, 94,108 and 201; ryo kuwa Ishingiye ku 06/05/2008 nyarwanda rw‟ababaruramari b‟umwuga, rikanagena ububasha, imiterere n‟imikorere byarwo; itegeko n°11/2008 urugaga rishyiraho Pursuant establishing the Accountants of Rwanda and powers, organization and functioning; to Law n°11/2008 of 06/05/2008 institute of certified Public determining its juin 2003 Vu la Constitution de la République du Rwanda du 04 jour, spécialement en ses articles 62, 66, 67, 90, 92, 93, 94, 108 et 201; telle que révisée à ce Vu la loi n° 11/2008 du 06/05/2008 portant création, et fonctionnement de l‟Ordre Rwandais des Experts Comptables; compétence, organisation Isubiye ku itegeko n° 06/1988 ryo kuwa 12 Having reviewed Law n° 06/1988 of 12 February Revu la loi n° 06/1988 du 12 février 1988 relative à 41 OG N°17bis of 27/04/2009 Gashyantare y‟ubucuruzi; YEMEJE: INTERURO RUSANGE 1988 ritunganya amasosiyete 1988 relating Establishments; ADOPTS: YA MBERE: INGINGO TITLE ONE: GENERAL PROVISIONS to organization of Commercial l‟organisation des sociétés commerciales; ADOPTE: TITRE GENERALES PREMIER: DISPOSITIONS Ingingo ya 388: Gutangira gukurikizwa Article 388: Commencement Article 388: Entrée en vigueur tegeko Iri ritangira gukurikizwa ku munsi ritangarijweho mu Igazeti ya Leta ya Repubulika y‟u Rwanda. This Law shall come into force on the day of its publication in the Official Gazette of the Republic of Rwanda. La présente loi entre en vigueur le jour de sa publication au Journal Officiel de la République du Rwanda. Kigali, kuwa 27/04/2009 Kigali,on 27/04/2009 Kigali, le 27/04/2009 Perezida wa Repubulika KAGAME Paul (sé) Minisitiri w‟Intebe MAKUZA Bernard (sé) Bibonywe kandi bishyizweho Ikirango cya Repubulika: Minisitiri w‟Ubutabera/Intumwa Nkuru ya Leta KARUGARAMA Tharcisse The President of the Republic KAGAME Paul (sé) The Prime Minister MAKUZA Bernard (sé) Seen and sealed with the Seal of the Republic: Le Président de la République KAGAME Paul (sé) Le Premier Ministre MAKUZA Bernard (sé) Vu et scellé du Sceau de la République : The Minister of Justice/Attorney General KARUGARAMA Tharcisse Le Ministre de la Justice/Garde des Sceaux KARUGARAMA Tharcisse (sé) (sé) (sé) 251 OG N°17bis of 27/04/2009 REPUBULIKA Y’U RWANDA Rwanda Development Board [RDB] B.P 6239 KIGALI. UMUGEREKA WA I W’ITEGEKO N° 07/2009 RYO KUWA 27/04/2009 RYRREKEYE AMASOSIYETE Y’UBUCURUZI Huzuzwa n’ ubuyobozi gusa Nimero iri kuri kashe………… Icyiciro ………[yo mu gihugu/yo hanze] Ubwoko…………………[ifite uburyozwe bushingiye ku …] Ingeri……………………..[idahamagarira/ihamagarira abantu kuyiguramo imigabane] ITEGEKO RYEREKEYE AMASOSIYETE Y’UBUCURUZI
  190. 500

    ans les huit (8) semaines qui suivent les

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    AI-assisted research summary: A company must let its documents be inspected by the company owner or someone the owner authorizes in writing, except for company secrets, when manager misconduct is suspected.

    article dans les huit (8) semaines qui suivent les dates auxquelles il est fait référence dans cet article. Ingingo z’isosiyete rikozwe n’abayifitemo imigabane Igenzura 270: ry’inyandiko ya imigabane mu Isosiyete igomba gutanga inyandiko zayo ngo zigenzurwe n‟ufite isosiyete cyangwa n‟umuntu watumwe na we mu nyandiko, keretse amabanga y‟isosiyete, mu gihe bakeka ko haba harabaye imikorere mibi y‟abayobozi. Bigomba gusabwa mu nyandiko ko hari gahunda yo kugenzura inyandiko z‟isosiyete. zikubiyemo inyandiko

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