URUKIKO RUKURU RW’UBUCURUZI RURI KU CYICARO CYARWO RUBURANISHA MU RWEGO RW’UBUJURIRE NONE KUWA 06/05/2016 RUKIJIJE URUBANZA RCOMA 0058/16/HCC MU BURYO BUKURIKIRA:

▇▇▇▇▇▇▇ ▇▇▇▇▇▇ RW’UBUCURUZI RURI KU CYICARO CYARWO RUBURANISHA MU RWEGO RW’UBUJURIRE NONE KUWA 06/05/2016 RUKIJIJE URUBANZA RCOMA 0058/16/HCC MU BURYO BUKURIKIRA:

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RWANDA ENERGY GROUP (REG) Ltd: UWAJURIYE

na

▇▇▇▇▇▇▇▇▇ ▇▇▇▇, utuye ▇▇▇▇▇▇-▇▇▇▇▇▇▇▇-▇▇▇▇▇▇▇-▇▇▇▇▇▇-Umujyi wa Kigali:

UREGWA

IKIREGERWA:

- Gutegeka REG Ltd ▇▇▇▇▇▇▇▇ ▇▇▇▇▇▇▇ n’amazi mu inzu eshanu za ▇▇▇▇▇▇▇▇▇ ▇▇▇▇ ▇▇▇▇▇▇▇▇ mu Mudugudu wa Kabagari, Akagari ka Kibaza, Umurenge wa Kacyiru, Akarere ka Gasabo;

- Igihombo gikomoka ku bukode bw’▇▇▇▇▇ ▇▇▇▇▇ (manqué à gagner) kingana n’amafaranga 5,760,000 (bitabangamiye amafaranga y’ukwezi azakomeza kubarwa igihe cyose amazu atarabona abayakodesha);

- Inyungu zingana na 18% ahwanye na 1,036,800 Frw;

- Indishyi z’akababaro zihwanye na 3,000,000 Frw;

- Amafaranga y’ikurikiranarubanza n’igihembo cya avoka angana na 1,500,000.

(Kujuririra urubanza R. Com 0553/15/TC/Nyge rwaciwe kuwa 09/10/2015)

I. IMITERERE Y’IKIBAZO

1. Uru rubanza rwatangiriye mu Rukiko rw’Ubucuruzi rwa Nyarugenge NSABIMANA ▇▇▇▇ ▇▇▇▇▇ REG Ltd ▇▇▇▇▇ ▇▇▇▇▇▇▇▇ ▇▇▇▇▇▇▇ n’amazi mu mazu ▇▇ ▇▇▇▇▇ ndetse anasaba inyungu n’indishyi zinyuranye nk’uko bigaragara mu kiregerwa cyavuzwe hejuru.

2. Inkomoko y’ikibazo ikaba ari ukuba REG Ltd yaba yarakupye umuriro n’amazi byo mu nzu eshanu za ▇▇▇▇▇▇▇▇▇ ▇▇▇▇ ▇▇▇▇▇ ko umuriro n’amazi byibwe mu gihe cy’amezi

abiri, uko gukupirwa bikaba byaratumye izo nzu ze zidakodeshwa ariyo mpamvu y’ikirego.

3. Mu guca urubanza, Urukiko rukaba rwarategetse REG Ltd guhita isubiza umuriro n’amazi muri izo nzu, ruyitegeka kwishyura ▇▇▇▇▇▇▇▇▇ ▇▇▇▇ ▇▇▇▇▇▇▇▇ mbonezamusaruro, iz’akababaro n’iz’ikurikiranarubanza n’igihembo cya avoka ndetse no kuyisubiza amagarama.

4. REG ikaba itarishimiye imikirize y’urubanza bituma irujuririra, Me ▇▇▇▇▇ ▇▇▇▇ ▇▇▇▇▇▇▇▇▇▇▇ ▇▇▇▇▇▇ impamvu y’ubujurire avuga ko urukiko rubanza rwaciye REG Ltd indishyi zidashingiye ku bimenyetso ndetse rutanitaye kumenya impamvu habayeho gukupa umuriro naho ku indishyi z’akababaro zikaba ngo nta shingiro zifite kuko nta kababaro ▇▇▇▇▇▇▇▇▇ ▇▇▇▇ ▇▇▇▇▇▇ na REG Ltd.

5. Mu kugira icyo avuga ku bujurire, Me RUGEYO ▇▇▇▇ ▇▇▇▇▇▇▇▇▇ ▇▇▇▇▇▇▇▇▇ ▇▇▇▇ avuga ko ku birebana no kuba nta bimenyetso byagendeweho mu guca REG Ltd indishyi nta shingiro byahabwa kuko urukiko rwagaragarijwe amasezerano y’ubukode bw’abantu bari basanzwe bacumbitse muri ayo mazu bakaba barahise bayavamo kubera ikupwa ry’umuriro n’amazi. Ku birebana n’indishyi zaciwe nta mpamvu ndetse hatanitawe ku cyateye REG Ltd gukupa umuriro n’amazi, avuga ko nabyo nta shingiro byahabwa kuko urukiko mbere y’uko rutegeka REG Ltd gusubiza umuriro n’amazi muri ayo mazu rwabanje gusuzuma niba byari byarakupwe bitari ngombwa.

6. Naho ku birebana n’indishyi z’umurengera n’iz’akababaro zaciwe avuga ko nabyo nta shingiro byahabwa kuko urukiko rwagaragarijwe amasezerano y’ubukode bwayo mazu abapangayi bavuyemo kubera iryo kupirwa, ▇▇▇▇ ▇▇▇▇ rwaratanze indishyi z’akababaro rukaba ngo ntacyo rwakoshejeho kuko ▇▇▇▇▇▇▇▇▇ ▇▇▇▇ ▇▇▇▇▇▇▇▇▇▇ inshuro nyinshi kuri REG Ltd ibyo bikaba byaramuteye akababaro.

7. Mu gusoza atanga ubujurire bwuririye ku bundi asaba ko urukiko rwakongera indishyi mbonezamusaruro ndetse n’indishyi z’ikurikiranarubanza n’igihembo cya avoka.

8. Muri uru rubanza hakaba hagomba gusuzumwa niba urukiko rubanza rwaragenye indishyi nta bimenyetso rushingiyeho, rutitaye ku mpamvu yatumye habaho gukupa umuriro n’amazi ku nzu za ▇▇▇▇▇▇▇▇▇ ▇▇▇▇ ▇▇ ▇▇▇▇▇▇▇▇ ▇▇▇▇ ▇▇▇▇▇▇▇▇ ▇’▇▇▇▇▇▇▇▇▇

zitari zikwiye gutangwa ndetse no gusuzuma niba ubujurire bwuririye ku bundi bwa ▇▇▇▇▇▇▇▇▇ ▇▇▇▇ ▇▇▇▇▇▇ ▇▇▇▇▇▇▇▇▇.

II. ISESENGURA RY’IBIBAZO

A. Ku birebana n’inzitizi yo kutakira ikirego kuko uregwa nta nyungu n’ububasha afite bwo kurega.

9. Me ▇▇▇▇▇ ▇▇▇▇ asobanura ko ikirego cya ▇▇▇▇▇▇▇▇▇ ▇▇▇▇ ▇▇▇▇▇▇▇▇▇▇▇▇ kuko nta nyungu n’ububasha afite bwo kurega kuko atagaragaza amasezerano afitanye na REG Ltd kuko ariyo imuha ububasha n’inyungu byo kugira arege.

10. Me RUGEYO ▇▇▇▇ asobanura ko umwanzuro w’inyongera wa REG Ltd yawubonye ejo, byongeye urubanza rukaba rwarasubitswe kugira Me ▇▇▇▇▇ ▇▇▇▇ ajye kwitegura ku bujurire bwuririye ku bundi, akaba ntacyo yabivuzeho, bityo urubanza rukaba rwakomeza iyi nyandiko igashyirwa ku ruhande.

11. Nyuma yo kumva ibisobanuro bya Me ▇▇▇▇▇▇ ▇▇▇▇, Me ▇▇▇▇▇ ▇▇▇▇ ▇▇▇▇▇ yaravuze ko aretse inzitizi yaratanze, Urukiko rukaba rwaremeye irekwa ry’inzitizi bikozwe na Me ▇▇▇▇▇ ▇▇▇▇.

▇. ▇▇ birebana no kuba urukiko rubanza rwaraciye REG Ltd indishyi zidashingiye ku bimenyetso ndetse rutanitaye kumenya impamvu habayeho gukupa umuriro

12. Me ▇▇▇▇▇ ▇▇▇▇ asobanura ko mu gipangu cya ▇▇▇▇▇▇▇▇▇ ▇▇▇▇ ▇▇▇▇▇▇ ▇▇▇▇ power 7, ▇▇▇▇▇ ▇▇▇▇▇▇ hari 2 ▇▇▇▇▇▇ ▇▇▇▇▇▇▇. Mu kumukupira hakaba hari hagamijwe kurengera ubuzima bwabahatuye. Mu kwiba umuriro bikaba byarabaye ngombwa ko bakupira umuriro muri cash power zose kugira bawukore, bamaze kuwukora bakaba ngo barawugaruye muri cash power usibye 2 zawibaga arizo No 005000627488 na No 070060680894.

13. Bavuga ko bakupiwe umurira kuwa 13/03/2014, relevé zigaragaza ko kuwa 22/05/2014 baguze umuriro w’amafaranga 3,000. Bikaba bitumvikana ukuntu baguraga umuriro kandi batawufite.

14. Me RUGEYO ▇▇▇▇ asobanura ko ikiburanywa hano atari cash power 2, kuko zitari no mu biburanywa. Akomeza asobanura ko cash power zose zari zihuriye ku rutsinga

rumwe mu gutwara cash power 2 zibaga umuriro basize bakupiye ▇▇▇▇ ▇▇▇▇ ▇▇▇▇▇ ▇▇▇▇ afatiye kuri urwo rutsinga ndetse banabakupira n’amazi kugira habanze hishyurwe ▇▇▇▇▇▇ ya 1,000,000 kuri buri cash power ▇▇▇▇▇▇ ▇▇▇▇▇▇▇.

15. Nyuma y’ukwezi bakupye umuriro, ▇▇▇▇▇▇▇▇▇ ▇▇▇▇ ▇▇▇▇▇▇ ▇▇▇▇▇▇▇▇▇ ▇▇▇▇▇ ▇▇▇▇▇ ▇▇▇▇▇▇▇▇▇ ▇▇▇▇▇▇▇ n’amazi mu inzu 5 zitari zifite ▇▇▇ zihuriye n’ikibazo cy’▇▇▇▇▇▇▇ ▇▇▇▇▇▇▇, EWASA ikaba ▇▇▇▇▇▇ ▇▇▇▇▇▇▇▇▇▇. Kuwa 19/03/2015 ▇▇▇▇▇▇▇▇▇ ▇▇▇▇ ▇▇▇▇▇▇ ▇▇▇▇▇ integuza y’iminsi 5 yo kuba barangije kumusubiza umuriro n’amazi zidafite ▇▇▇ zihuriye n’inzu ebyiri zibaga umuriro.

16. Inyandiko yo kuwa 24/03/2015, yashyikirijwe ▇▇▇▇▇▇▇▇▇ ▇▇▇▇ kuwa 03/07/2015 mu gika cyayo cya 5 n’icya 6 bavuga ko atasubizwa umuriro n’amazi mu gihe atarishyura ▇▇▇▇▇▇ ya cash power zibaga umuriro. Mu gika cya nyuma bamuha iminsi 30 yo kuba yarangije kwishyura ▇▇▇▇▇ ▇▇▇▇▇▇ bitaba ibyo hakazerekanwa igihombo cyatejwe n’iyibwa ry’umuriro.

17. Inyandiko ya REG ikaba ivuguruza ibyo Me ▇▇▇▇▇ ▇▇▇▇ avuga ko baguraga umuriro. Kuri cote ya 7 raporo yo kuwa 20/03/2015 igaragaza ko muri icyo gihe cyose ziriya nzu nta mashanyarazi n’amazi zifite ndetse ntana bapangayi zifite.

18. Relevés yagaragarije urukiko ntacyo zamumarira kuko ari REG yazikoreye na cyane ko ifite monopol, ibyo kwiyambaza RURA ngo igaragaze ▇▇▇▇▇▇▇ ▇▇▇▇▇▇▇, asubiza ko RURA ntacyo yakora kuko nta wundi wakwinjira muri systeme ya REG, asoza avuga ko na cash power ebyiri zibaga umuriro, izo nzu zarimo abapangayi kandi abo bapangayi bakaba ngo barishyuye ▇▇▇▇▇▇ ndetse hakaba ▇▇▇ ▇▇▇▇ n’urubanza RCOM1827/15/TC/NYGE. ▇▇▇▇▇▇ yishyuwe kuwa 21/04/2015 bakaba rero batakwitwaza ko ▇▇▇▇▇▇ atari yakishyuwe ndetse n’ibirebana n’izi cash power zikaba zitari muri uru rubanza.

19. Me ▇▇▇▇▇ ▇▇▇▇ asobanura ko amasezerano ya abonnement ari hagati ya REG Ltd na ▇▇▇▇▇▇▇▇▇ ▇▇▇▇ ndetse nizo cash power ziri mu mazina ye, undi muntu waba yarishyuye ntabwo REG imuzi kuko nta masezerano bafitanye. Ku birebana na relevés REG avuga ko kuri cote 16 bigaragara ko kuwa 11/05/2014 baguze umuriro.

20. Roporo y’ubuyobozi bw’inzego z’ibanze ikaba itariyo kuko iyo raporo ishingiye kuri PV yo gukupa umuriro, bikaba bigaragara ko nta kindi bashingiyeho.

UKO URUKIKO RUBIBONA

21. Ingingo ya 84 y’itegeko N° 45/2011 ryo kuwa 25/11/2011 rigenga amasezerano iteganya ko ‘’ Uruhande rumwe ntirushobora gusaba urundi ruhande kurangiza inshingano zarwo rutabanje gukora ibyo rwasabwaga by‟ingenzi mu gihe hari inshingano magirirane’’ naho iya 113 igika cya 1 y’iryo tegeko yo iteganya ko ‘’Amasezerano agira inkurikizi ku bayagiranye gusa, ntabangamira undi wese kandi amugirira akamaro gusa mu biteganyijwe bijyanye no gusezerana ibifitiye undi akamaro’’.

22. Urukiko rusanga ibivugwa na Me NKUSI ▇▇▇▇ ▇▇ ▇▇▇▇▇▇▇▇▇ ▇▇▇▇ ▇▇▇▇▇▇▇▇▇▇ amashanyarazi n’amazi igendeye kuri rélévés yazaniye Urukiko bitahabwa ishingiro kuko izi rélévés zitafatwaho nk’ikimenyetso kidashidikanywaho na cyane ko cyakozwe kinatangwa na REG Ltd. Byongeye kandi ibivugwa na REG Ltd ko hari amashanyarazi yaba yaraguzwe na ▇▇▇▇▇▇▇▇▇ ▇▇▇▇ ▇▇▇▇▇ yo gukupirwa, bikaba bivuguruzwa n’ibaruwa yanditswe nayo kuwa 24/03/2015 ubwo REG Ltd yanditse isubiza ibaruwa ya ▇▇▇▇▇▇▇▇▇ ▇▇▇▇ yo kuwa 08/04/20154 ibaruwa yasabaga gusubizwa umuriro n’amazi, ibarwa ya REG Ltd ikaba igaragaza ko ibyo bitakorwa ▇▇▇▇▇▇▇▇▇ ▇▇▇▇ ▇▇▇▇▇▇▇▇▇▇▇ ▇▇▇▇▇▇ yaciwe, bikaba bitumvikana ukuntu haba hari amashanyarazi yaguzwe mbere y’iyo baruwa.

23. Urukiko rusanga kuba amashanyarazi n’amazi byarakupwe mu mazu 7 ya ▇▇▇▇▇▇▇▇▇ ▇▇▇▇ ▇▇▇ ▇▇▇ hari hagaragajwe ubujura bw’amashanyarazi mu mazu abiri, kuba urutsinga ari rumwe rujyana amashanyarazi muri cash power zayo mazu nk’uko byemezwa n’abahagarariye ababuranyi bombi, REG Ltd ikaba yari ifite ukuri ko gukupa amashanyarazi n’amazi mu mazu ya ▇▇▇▇▇▇▇▇▇ ▇▇▇▇ ▇▇▇▇ ariwe wagiranye amasezerano y’ifatabuguzi na REG Ltd ▇▇▇▇▇ ▇▇▇▇▇ arinawe utayabahirije, nk’uko biteganywa n’ingingo ya 113 igika cya 1 y’itegeko N° 45/2011 ryo kuwa 25/11/2011 ryavuzwe haruguru, amasezerano akaba agira ingaruka ku bayagiranye gusa, bivuze ko nubwo ari abapangayi ba ▇▇▇▇▇▇▇▇▇ ▇▇▇▇ ▇▇▇▇▇▇ ▇▇▇▇▇▇▇▇▇▇▇▇▇, ▇▇▇▇▇▇▇▇▇ ▇▇▇▇ ▇▇▇▇▇ ▇▇▇▇▇▇ ▇▇▇▇▇▇▇▇▇, ▇▇▇▇▇ mpamvu igihe cyose ▇▇▇▇▇▇▇▇▇ ▇▇▇▇ ▇▇▇▇▇▇ yakihyuye ▇▇▇▇▇▇ yaciwe ▇▇▇ ▇▇▇▇ akaba atarashoboraga gusubizwamo amazi n’umuriro kuko atasaba REG Ltd kuzuza inshingano zayo we atujuje ize nk’uko biteganywa n’ingingo ya 84 y’itegeko N° 45/2011 ryo kuwa 25/11/2011 ryavuzwe haruguru.

24. Urukiko rusanga mu gihe ▇▇▇▇▇▇▇▇▇ ▇▇▇▇ yari amaze kwishyura ▇▇▇▇▇▇ yaciwe kuwa 19/03/2015 nk’uko bigaragazwa na bordereau yishyuriweho, REG Ltd yari ifite inshingano yo kumusubiza amazi n’amashanyarazi, bityo uko kwica amasezerano kwa REG Ltd yanga gusubiza muri ayo mazu amazi n’amashanyarazi kuva ▇▇▇▇▇▇ yishyuwe kugeza ubu kuko nta kimenyetso igaragaza cy’uko yaba yarayashubijemo, ikaba igomba kubitangira indishyi mboneza musaruro.

C. Ku birebana no gusuzuma indishyi z’akababaro zaba zaratanzwe kandi nta kababaro ▇▇▇▇▇▇▇▇▇ ▇▇▇▇ yaba ▇▇▇ yaratewe na REG Ltd

25. Me ▇▇▇▇▇ ▇▇▇▇ asobanura ko urukiko rwaciye indishyi za manque à gagner ndetse n’inyungu za 18%, nubwo REG Ltd yaba ifite amakosa, nta kimenyetso ▇▇▇▇▇▇▇▇▇ ▇▇▇▇ ▇▇▇▇▇▇▇▇▇▇ y’amafaranga y’ubukode. Niba bemeza ko aya yari amazu y’ubucuruzi batange ikimenyetso cyaho bishyurira imisoro y’ubukode, ikindi inyungu ya 18% zikaba zitatangwa kuko atari banki cyangwa ikindi kigo cy’ubucuruzi.

26. Me RUGEYO ▇▇▇▇ asobanura ko kubyo kuvuga ko amasezerano y’ubukode ashobora guhimbwa ataribyo kuko ayo masezerano agaragaza abantu babaga muri ayo mazu n’ibiciro bishyuraga, ikindi niba atemera aya masezerano yagombaga kuyaregera nk’inyandiko mpimbano. Icyo kugaragaza niba ayo mazu yaratangirwaga umusoro, igisubizo akaba ▇▇▇ ▇▇▇ ikiburanywa atari imisoro. Ku birebana n’inyungu za 18%, iri akaba ▇▇▇ ▇▇▇ ijanisha rya BNR niba yaratejwe igihombo kuko atahabwa inyungu zabyo.

UKO URUKIKO RUBIBONA

27. Ingingo ya 81 y’itegeko N° 45/2011 ryo kuwa 25/11/2011 rigenga amasezerano iteganya ko ‘’ kwica amasezerano yose bitanga uburenganzira ku ndishyi z‟akababaro zishingiye ku nshingano zo gukora igisabwa zitararangira’’.

28. Urukiko rusanga ibivugwa na Me NKUSI ▇▇▇▇ ▇▇ ▇▇▇▇▇▇▇▇ z’akababaro zitagombaga gutangwa kuko nta kababaro ▇▇▇▇▇▇▇▇▇ ▇▇▇▇ ▇▇▇▇ yaratewe na REG Ltd ▇▇▇▇▇▇▇▇▇ ▇▇▇▇▇▇▇▇▇ ▇▇▇▇, kuba inzu ze zimaze igihe kirenga umwaka zitarasubizwamo amazi n’amashanyarazi bigatuma atabasha gukodesha amazu ye byaramuteye akababaro ariyo mpamvu agomba kuzihabwa nk’uko biteganywa n’ingingo ya 81 y’itegeko N°

45/2011 ryo kuwa 25/11/2011 ryavuzwe haruguru, bityo indishyi z’akababaro zatanzwe n’Urukiko rubanza zikaba zifite ishingiro kandi zigomba kugumaho.

29. Urukiko rusanga ku birebana n’inyungu za 18% zitagomba gutangwa kuko ▇▇▇▇▇▇▇▇▇ ▇▇▇▇ ▇▇▇▇▇▇ ▇▇▇▇▇▇▇▇▇▇ y’ubukode yakabaye yarabonye mu nzu ze, byongeye ▇▇▇▇▇ ▇▇▇▇▇ yahawe indishyi zisimbura izo nyungu.

D. Ku birebana no gusesengura indishyi REG Ltd isaba

30. Urukiko rusanga rutakwirirwa rusuzuma izi ndishyi kuko uzisaba ubujurire bwe nta shingiro bwahawe.

E. Ku birebana no gusesengura ubujurire bwuririrye ku bundi

31. Me RUGEYO ▇▇▇▇ avuga ko urukiko rwabariye ku mezi 18 ▇▇▇▇▇ ▇▇▇▇ harabaye ubujurire turasaba ko habarirwa ku mezi 26, inzu 4 zakodeshwaga kuri 100,000 indi imwe igakodeshwa amafaranga 80,000, uyu munsi umwenda ▇▇▇▇▇ ▇▇▇ ▇▇▇▇▇▇▇▇▇▇ 12,480,000.

32. Me ▇▇▇▇▇ ▇▇▇▇ asobanura ko niba koko barinjizaga aya mafaranga bagaragaze ikimenyetso cy’uko bayasoreraga. Mu rubanza RCOM 1827/15/TC/NYGE narwo urukiko rwabimye izi ndishyi.

33. Me RUGEYO ▇▇▇▇ asobanura ko ibyo mugenzi we avuga sibyo kuko muri urwo rubanza hatanzwe indishyi mbonezamusaruro.

UKO URUKIKO RUBIBONA

34. Ingingo ya 258 y’itegeko ryo kuwa 30 Nyakanga 1888 ryerekeye urwunge rw'amategeko y'imbonezamubano, igitabo cya gatatu ibyerekeye imirimo nshinganwa cyangwa amasezerano iteganya ko ‘’igikorwa cyose cy’umuntu cyangirije undi gitegeka nyirugukora ikosa rigikomokaho kuriha ibyangiritse’’

35. Urukiko rusanga ibivugwa na Me NKUSI ▇▇▇▇ ▇▇ ▇▇▇▇▇▇▇▇▇ ▇▇▇▇ ▇▇▇▇▇▇▇▇ ▇▇▇▇▇▇▇▇▇▇ y’ubukode bw’amazu ye kuko atagaragaza ▇▇▇ yishyuriraga imisoro bitahabwa ishingiro ikirikuburanywa atari imisoro ya Leta, byongeye ▇▇▇▇▇ ▇▇▇▇ ▇▇▇▇▇▇▇▇▇ ▇▇▇▇ ▇▇▇▇▇▇▇▇▇ imisoro, icyo ▇▇▇▇▇ ▇▇▇ ikibazo cyakurikiranywa n’IkIGO CY’Imisoro n’Amahoro.

36. Urukiko rusanga amafaranga y’ubukode bw’▇▇▇▇▇ ▇▇▇▇▇ asabwa na ▇▇▇▇▇▇▇▇▇ ▇▇▇▇ afite ishingiro kuko kuba inzu ze zimaze igihe kigera ku mwaka zidakodeshwa kubera kutagira amazi n’amashanyarazi kandi bitewe na REG Ltd, bityo nk’uko biteganywa n’ ingingo ya 258 y’itegeko ryo kuwa 30 Nyakanga 1888 ryavuzwe haruguru, bivuga ko REG Ltd igomba kwishyura ▇▇▇▇▇▇▇▇▇ ▇▇▇▇ ▇▇▇▇▇▇▇▇▇▇ y’ubukode bw’amezi yose kuko nk’uko yabigaragaje mu masezerano y’ubukode anyuranye, ▇▇▇ ▇▇▇▇ yari asanzwe ayakodesha, ubukode bukaba ugomba kubarwa guhera igihe REG Ltd yakabaye yarasubirijemo umuriro n’amazi kuko kuko kutabisubizamo bimutera igihombo.

37. Urukiko rusanga kuba ▇▇▇▇▇▇▇▇▇ ▇▇▇▇ ▇▇▇▇▇▇▇▇▇▇ ▇▇▇▇▇▇ kuwa 19/03/2015, REG Ltd ikaba yarifite inshingano zo kumusubiza amazi n’amashanyarazi bitarenze ibyumweru bibiri, bityo amafaranga y’ubukode akaba agomba kubarwa guhera mu kwezi kwa ▇▇▇▇ 2016 kugeza urubanza mu bujurire rusomwe, byongeye amafaranga y’ubukode akaba agomba kubarirwa ku mafaranga 100,000 buri kwezi kuri buri nzu kandi aakabarirwa ku nzu enye naho indi nzu imwe ikabarirwa ubukode bw’amafaranga 800,000 ku kwezi.

38. Urukiko rusanga amafaranga y’ubukode ahwanye n’amezi 13, bityo ku nzu enye ▇▇▇▇▇ ▇▇▇ amafaranga 100,000 x 13 x4 = 5,200,000 hakiyongeraho 80,000 x 13 = 1,040,000 yose hamwe ▇▇▇▇▇ ▇▇▇ ▇▇▇▇▇▇▇▇▇▇ 6,240,000.

F. Ku birebana no gusesengura indishyi zisabwa na ▇▇▇▇▇▇▇▇▇ ▇▇▇▇

39. Me ▇▇▇▇▇▇ ▇▇▇▇ ▇▇▇▇▇ ko REG yakwishyura ▇▇▇▇▇▇▇▇▇ ▇▇▇▇ ▇▇▇▇▇▇▇▇▇▇ 5,000,000 y’ikurikiranarubanza n’igihembo cya avoka.

40. Me ▇▇▇▇▇ ▇▇▇▇ ▇▇▇▇▇ ▇▇▇▇▇▇ ▇▇▇▇▇▇▇▇▇▇.

UKO URUKIKO RUBIBONA

41. Ingingo ya 258 y’itegeko ryo kuwa 30 Nyakanga 1888 ryerekeye urwunge rw'amategeko y'imbonezamubano, igitabo cya gatatu ibyerekeye imirimo nshinganwa cyangwa amasezerano iteganya ko ‘’igikorwa cyose cy’umuntu cyangirije undi gitegeka nyirugukora ikosa rigikomokaho kuriha ibyangiritse.’’

42. Urukiko rusanga indishyi zo kutubahiriza amasezerano zingana na 4,000,000 Frw nazo zitagomba gutagwa kuko nta tandukaniro rubana riri hagati y’indishyi z’amafaranga 12,260,639 z’ubukererwe n’izo kwica amasezerano zisabwa.

43. Urukiko rusanga indishyi z’igihembo cya avoka zigomba kubarirwa mu iz’ikurikiranarubanza, kandi zikaba zifite ishingiro kuko gukomeza gushora ▇▇▇▇▇▇▇▇▇ ▇▇▇▇ mu manza ku maherere kwa REG Ltd aribyo byatumye agira ibyo atakaza mu gutegura urubanza, gufotoza amadosiye gushaka avoka uyiburanira, bityo ibyo yatakaje bikaba bigomba gusubizwa na REG Ltd yamushoye mu manza hashingiwe ku ngingo ya 258 y’itegeko ryo kuwa 30 Nyakanga 1888 ryavuzwe haruguru, ariko kubera ko amafaranga asabwa akabije kuba menshi REG Ltd ikaba igomba kwishyura indishyi z’ikurikiranarubanza zingana n’amafaranga 700,000 zo ku rwego rw’ubujurire ziyongera ku zemejwe ku rwego rubanza.

III. ICYEMEZO CY’URUKIKO

44. RWEMEYE kwakira ubujurire bwa REG Ltd kuko bwaje mu buryo bukurikije amategeko ariko rubusuzumye rusanga nta shingiro bufite.

45. RWEMEJE ko imikirize y’urubanza RCOM 0553/15/TC/NYGE ihindutse kuri bimwe.

46. RWEMEJE ko REG Ltd yishyura ▇▇▇▇▇▇▇▇▇ ▇▇▇▇ ▇▇▇▇▇▇▇▇▇▇ 6,240,000 y’ubukode bw’amazu, kumwishyura amafaranga 2,000,000 y’indishyi z’akababaro, amafaranga 700,000 y’ikurikiranarubanza yiyongera ku mafaranga 800,000 yemejwe n’urukiko rw’ubucuruzi rwa Nyarugenge.

47. RUTEGETSE REG Ltd kwishyura ▇▇▇▇▇▇▇▇▇ ▇▇▇▇ ▇▇▇▇▇▇▇▇▇▇ 6,240,000 y’ubukode bw’amazu, kumwishyura amafaranga 2,000,000 y’indishyi z’akababaro, amafaranga 700,000 y’ikurikiranarubanza yiyongera ku mafaranga 800,000 yemejwe n’urukiko rw’ubucuruzi rwa Nyarugenge.

48. RUTEGETSE ko amafaranga y’igarama REG Ltd yatanze ijurira aherera ku isanduku ya Leta.

RUKIJIJWE RUTYO KANDI RUSOMEWE MU RUHAME N’UMUCAMANZA MUTAJIRI MUNYAMBANZA Théoneste HARI N’UMWANDITSI W’URUKIKO MUKABARANGA

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UMUCAMANZA UMWANDITSI ▇’▇▇▇▇▇▇▇ MUTAJIRI MUNYAMBANZA ▇▇▇▇▇▇▇▇▇ ▇▇▇▇▇▇▇▇▇▇▇ ▇▇▇▇▇▇

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