Ibirimo/Summary/Sommaire Page/urup.
Official Gazette n Special of o/Law/LoiN 17/2018 ryo ku wa 13/04/2018Itegeko rigenga amasosiyete y’ubucuruzi.2N 17/2018 of 13/04/2018Law governing companies .2N 17/2018 du 13/04/2018Loi régissant les sociétés commerciales 21
Official Gazette n Special of 18/04/2018ITEGEKO N 17/2018 RYO KU WA 13/04/2018 LAW N 17/2018 OF 13/04/2018 GOVERNING LOI N 17/2018 DU 13/04/2018 RÉGISSANTRIGENGA AMASOSIYETE Y’UBUCURUZICOMPANIESLES SOCIÉTÉS COMMERCIALESISHAKIROTABLE OF CONTENTSTABLE DES MATIÈRESUMUTWE WA MBERE: INGINGO RUSANGE CHAPTER ONE: GENERAL PROVISIONSCHAPITRE PREMIER: DISPOSITIONSGÉNÉRALESIngingo ya mbere: Icyo iri tegeko rigamijeArticle One: Purpose of this LawArticle premier: Objet de la présente loiIngingo ya 2: Ibisobanuro by’amagamboArticle 2: Definitions of termsArticle 2: Définitions des termesUMUTWEWAIIRY’ISOSIYETE,N’IMIKORERE BYAYO:ISHINGWA CHAPTERII:INCORPORATION, CHAPITRE II: CONSTITUTION, CAPACITÉUBUSHOBOZI CAPACITY AND FUNCTIONING OF A ET FONCTIONNEMENT D’UNE SOCIÉTÉCOMPANYIcyiciro cya mbere: Ishingwa ry’isosiyeteSection One: IncorporationSection première: Constitution d’une sociétéIngingo ya 3: Ishingwa ry’isosiyeteArticle 3 : IncorporationArticle 3: Constitution d’une sociétéIngingo ya 4: Ibyiciro by’amasosiyeteArticle 4: Categories of companiesArticle 4: Catégories des sociétésIngingo ya 5: Iby’ibanze bisabwa isosiyete Article 5: Essential requirements for a private Article 5: Conditions essentielles applicables àidahamagarira rubanda kuyiguramo imigabane companyune société privéeIngingo ya 6: Ibiranga isosiyete idahamagarira Article 6: Characteristics of a private companyrubanda kuyiguramo imigabaneArticle 6: Caractéristiques d’une société privéeIngingo ya 7: Iby’ibanze bisabwa isosiyete Article 7: Essential requirements for a public Article 7 : Conditions essentielles applicables àihamagarira rubanda kuyiguramo imigabanecompanyune société publiqueIngingo ya 8: Ibiranga isosiyete ihamagarira Article 8: Characteristics of a public companyrubanda kuyiguramo imigabane2Article 8:publiqueCaractéristiquesd’unesociété
Official Gazette n Special of 18/04/2018Ingingo ya 9: Ubwoko bw’amasosiyeteArticle 9: Types of companiesArticle 9 : Types de sociétésIngingo ya 10: Isosiyete yabyawe n’indiArticle 10: Subsidiary companyArticle 10 : FilialeIngingo ya 11: Inama y’Ubutegetsi igenzurwa Article 11: Board of Directors controlled by Article 11 : Conseil d’administration contrôlén’indi sosiyeteanother companypar une autre sociétéIngingo ya 12: Ibigaragaza isosiyete yabyawe Article 12: Characteristics of a subsidiary Article 12 : Caractéristiques d’une filialen’indicompanyIngingo ya 13: Isosiyete ibumbye izindiArticle 13: Holding companyArticle 13 : Société holdingIngingo ya 14: Ibigaragaza ko isosiyete ibumbye Article 14: Characteristics of a holding company Article ingo ya 15: Isosiyete ifitwe n’indi ijana ku Article 15: Wholly owned subsidiaryijanaArticle 15: Filiale à cent pour centIngingo ya 16: Isosiyete ifashwe ijana ku ijana Article 16: Virtually wholly owned subsidiaryn’indi sosiyeteArticle 16: Filiale virtuellement détenue à centpour centIngingo ya 17: Imikoranire hagati y’amasosiyete Article 17: Partnership between companiesArticle 17: Partenariat entre les sociétésIngingo ya 18: Intego y’isosiyeteArticle 18: Company’s objectiveArticle 18: Objectif de la sociétéIngingo ya 19: Gusaba gushinga isosiyeteArticle 19: Application for incorporation of a Article 19: Demande de constitution d’unecompanysociétéIngingo ya 20:y’ubwumvikaneIbikubiyemuIngingo ya 21: Amategeko-shingironyandiko Article 20: Contents of the memorandum of Article 20:associationd’associationArticle 21: Articles of association3ContenuArticle 21 : Statutsdumémorandum
Official Gazette n Special of 18/04/2018Ingingo ya 22 : Ibikorwa n’Umwanditsi Mukuru Article 22: Duties of the Registrar General where Article 22: Devoirs du Registraire Généraliyo isaba ryo kwandikisha isosiyete ryujuje the application for registration of a company lorsque la demande d’enregistrement d’uneibyangombwameets the requirementssociété répond aux conditions requisesIngingo ya 23: Isosiyete ifite ubuzima gatozi Article 23: Company as a distinct legal entitybwiteArticle 23: Société en tant qu’entité juridiqueautonomeIngingo ya 24: Icyemezo cy’ishingwa ry’isosiyete Article 24: Certificate of incorporationArticle 24: Certificat de constitutionIngingo ya 25: Guhindura icyemezo cy’ishingwa Article 25: Amendment to the certificate ofry’isosiyeteincorporationArticle 25 : Modification du certificat deconstitutionIcyiciro cya II: Ububasha bw’isosiyeteSection II: Company’s powersSection II : Pouvoirs d’une sociétéArticle 26: Ubushobozi bw’isosiyeteArticle 26: Company’s capacityArticle 26 : Capacité d’une sociétéIngingo ya 27: Agaciro k’inyandiko z’ishingwa Article 27: Validity of incorporation documents Article 27: Validité des documents constitutifs etry’isosiyete n’ibikorwa by’isosiyeteand of a company's actsdes actes d’une sociétéIngingo ya 28: Kutabangamira uwagiranye Article 28: Not asserting against a person dealing Article 28: Ne pas agir contre une personne ayantamasezerano n’isosiyetewith a companyconclu un contrat avec une sociétéIngingo ya 29: ImenyekanishaArticle 29: Service of a noticeArticle 29 : Signification de l’avisIcyiciro cya 3: Imikorere y’ubucuruziSection 3: Formalities of carrying on a businessSection 3 : Formalités d’exercice d’une activitécommercialeIngingo ya 30: Icyicaro cyanditswe na aderesi Article 30: Registered office and registered Article 30: Siège social et adresse enregistréeyanditsweaddressIngingo ya 31: Uburyo bwo kugeza inyandiko Article 31: Service of documents on a companykuri sosiyeteArticle 31 : Signification de documents à unesociétéIngingo ya 32: Kugaragaza izina ry’isosiyeteArticle 32: Divulgation de la dénominationsociale d’une sociétéArticle 32: Disclosure of a company name4
Official Gazette n Special of 18/04/2018Ingingo ya 33: Amagambo aranga isosiyete ifite Article 33: Abbreviation of limited companyuburyozwe buhinnyeIngingo ya 34:amagambo “Ltd”GusonerwaIngingo ya 35:kongeraho “Ltd”GukurahoIngingo yary’isosiyeteGusaba36:Article 33: Sigle d’une société à responsabilitélimitéekongeraho Article 34: Dispensation to add the abbreviation Article 34: Dérogation à l’ajout du sigle «Ltd»“Ltd”isonerwakubikirwaryo Article 35: Revocation of dispensation to add Article 35: Annulation de la dérogation à l’ajout“Ltd”du sigle «Ltd»izina Article 36: Application for company name Article 36: Demande de réservationreservationdénomination sociale d’une sociétéIngingo ya 37: Ibidakorwa mu kubika izina Article 37:ry’isosiyetereservationdeRestrictions on company name Article 37: Restrictions à la réservation dedénomination sociale d’une sociétéIngingo ya 38: Uburenganzira buterwa no Article 38: Rights arising out of reservation ofkubikirwa izinanameArticle 38: Droits découlant d’une réservation dedénomination socialeIngingo ya 39: Ibidakorwa mu kwandikisha izina Article 39: Restrictions on company name Article 39: Restrictions à l’enregistrement de lary’isosiyeteregistrationdénomination socialeIngingo yary’isosiyete40:Gusabaguhinduraizina Article 40: Application to change a company Article 40: Demande de changement d’unenamedénomination sociale d’une sociétéIngingo ya 41: Gushyira mu bikorwa ihindura Article 41: Implementing change of a company Article 41: Mise en œuvre de changement dery’izina ry’isosiyetenamedénomination sociale d’une sociétéIngingo ya 42: Ingaruka y’ihindurwa ry’izina Article 42: Effect of changing a company namery’isosiyeteArticle 42:Effetduchangementdénomination sociale d’une sociétédeIngingo ya 43: Gusabwa guhindura izinaArticle 43: Direction to change nameArticle 43: Ordredénomination socialedeIngingo ya 44: Gutegeka isosiyete kureka izinaArticle 44: Requiring a company to abandon a Article 44 : Injonction à une sociéténamed’abandonner une dénomination sociale5dechangement
Official Gazette n Special of 18/04/2018Ingingo ya 45: Gutangazwa kw’izina ry’isosiyete Article 45: Communication of a company nameArticle 45: Publication de dénomination socialed’une sociétéIngingo ya 46: Uburyozwe mu kwandika izina Article 46: Liability for writing a company name Article 46: Responsabilité pour dénominationry’isosiyete ku buryo butari bwoincorrectlysociale d’une société mal écriteIngingo ya 47: Itangazwa ry’ihindurwa ry’izina Article 47: Notice of change of a company namery’isosiyeteArticle 47: Notification du changement dedénomination sociale d’une sociétéIngingo ya 48: Igihe isosiyete itinze guhindura Article 48: Delay to change a company name Article 48: Retard de changer la dénominationizina mu gihe cyagenwewithin a specified periodsociale d’une société dans un délai prévuIngingo yaamasezerano49:Uburyobwokugirana Article 49: Method of contractingArticle 49: Mode contractuelIngingo ya 50: Ububasha bw’intumwa y’isosiyete Article 50: Power of company’s attorney to sign Article 50: Pouvoir du mandataire d’une sociétébwo gushyira umukono ku nyandikodocumentsde signer les documentsIngingo ya 51: Amasezerano yakozwe mbere Article 51: Pre-incorporation contractsy’ishingwa ry’isosiyeteArticle 51: Contrats antérieurs à la constitutionen sociétéUMUTWEWAIII:N’IMIGABANE NGUZANYOCHAPITRE III: ACTIONS ET OBLIGATIONSIcyiciro cya mbere:n’imigabane nguzanyoIMIGABANE CHAPTER III: SHARES AND DEBENTURESKuguraimigabane Section One: Subscription for shares and Section première: Souscription d’actions etdebenturesd’obligationsIngingo ya 52: Guhamagarira rubanda kugura Article 52: Public invitation to subscribe for Article 52: Invitation au public à la souscriptionimigabane n’imigabane nguzanyoshares and debenturesd’actions et d’obligationsIngingo ya 53: Inyandiko ifatwa nk’migabane Article 53: Document deemed debenturesnguzanyoArticle 53:obligationsIcyiciro cya 2: Ubwoko n’itangwa by’imigabane Section 2: Nature and allotment of sharesSection 2: Nature et attribution d’actions6Documentconsidérécomme
Official Gazette n Special of 18/04/2018Akiciro ka mbere: Imigabane n’itangwa ryayoSubsection One: Shares and their allotmentSous-sectionattributionIngingo ya 54: Ibiranga imigabaneArticle 54: Characteristics of sharesArticle 54 : Caractéristiques des actionsIngingo ya 55: Ubwoko bw’imigabaneArticle 55: Types of sharesArticle 55: Types d’actionspremière:ActionsetleurIngingo ya 56: Kugira konti ya buri bwoko Article 56: Maintaining an account for each class Article 56: Tenue d’un compte pour chaquebw’imigabaneof sharescatégorie d’actionsIngingo ya 57: Konti igaragaza ihindagurika Article 57: Share premium accountry’agaciro k’imigabaneArticle 57: Compte de primes d’émissionIngingo ya 58: Amafaranga yo kwishyura Article 58: Payments by use of stated capital Article 58: paiements à travers un compte enhakoreshejwe konti yagenewe imigabane na account and the share premium accountcapital déclaré et un compte de primeskonti igaragaza ihindagurika ry’agacirod’émissionk’imigabaneIngingo ya 59 : Igabanywa ry’uburenganzira mu Article 59: Restrictions on allotment of sharesitangwa ry’imigabaneArticle 59 : Restrictions sur l’attributiond’actionsIngingo ya 60: Kwemeza itangwa ry’imigabaneArticle 60: Autorisation d’attribution d’actionsArticle 60: Authorisation to allot sharesIngingo ya 61 : Uburenganzira bwo guhabwa Article 61: Pre-emption rightsamahirwe mbere y’abandiIngingo ya 62ry’imigabane:InguranekuArticle 61 : Droits de préemptionitangwa Article 62: Consideration for allotment of shares Article 62: Contrepartie pour l’attributiond’actionsIngingo ya 63 : Ibidakorwa mu itangwa Article 63: Restrictions to allotment of sharesry’imigabaneArticle 63: Restrictions relatives à l’attributiond’actionsIngingo ya 64: Guhindura icyiciro cy’imigabane Article 64: Conversion of class of shares into Article 64: Conversion de la catégorie des actionsmu migabane idafite agaciro kuri buri mugabane shares of no par valueen actions sans valeur nominale7
Official Gazette n Special of 18/04/2018Ingingo ya 65: Uburenganzira n’uburyozwe Article 65: Rights and liabilities not affected by Article 65: Droits et responsabilités non affectésbutagizweho ingaruka n’imigabane yahinduweconverted sharespar la conversion des actionsIngingo ya 66: Kwemera itangwa ry’imigabaneArticle 66: Consent to allotmentIngingo ya 67: Ihinduka ry’inyandiko z’ishingwa Article 67: Alteration ofkubera itangwa ry’imigabanedocuments due to allotmentArticle ration Article 67: Modification des documentsconstitutifs suite à l’attribution d’actionsAkiciro ka 2 : Ingingo zihariye ku itangwa Subsection 2: Special provisions relating to Sous-section 2: Dispositions particulièresry’imigabane mu masosiyete adahamagarira allotment of shares for private companiesrelatives à l’attribution d’actions dans lesrubanda kuyaguramo imigabanesociétés privéesIngingo ya 68 : Igabanywa ry’uburenganzira Article 68: Restriction on public offers by private Article 68: Restriction sur les offres publiquesbw’isosiyeteidahamagarirarubanda companypar une société Akiciro ka 3 : Ingingo zihariye ku itangwa Subsection 3: Special provisions relating to Sous-section 3: Dispositions particulièresry’imigabane mu masosiyete ahamagarira allotment of shares for public companiesrelatives à l’attribution d’actions dans lesrubanda kuyaguramo imigabanesociétés publiquesIngingo ya 69 : Igabanywa ry’ubwishyu Article 69: Distribution of payment for public Article 69: Distribution du paiement pour lesbw’isosiyete ihamagarira rubanda kuyiguramo companies with regard to compensationsociétés publiques en ce qui concerne laimigabane ku byerekeye inguranecompensationIngingo ya 70 : Ibisabwa by’inyongeraArticle 70: Additional requirementsArticle 70 : Conditions supplémentairesIcyiciro cya 3 : Igabana, ihererekanya Section 3: Distribution, transfer of shares and Section 3: Distribution, cession d’actions etby’imigabane n’icyemezo cy’umugabaneshare certificatescertificats d’actionsAkiciro ka mbere : Igabana ry’imigabaneSubsection One: Distribution of sharesSous-section première : Distribution d’actionsIngingo ya 71 : Uruhushya rw’Inama Article 71: Authorization of distribution by the Article 71: Autorisation de distribution par ley’Ubutegetsi rwo gutanga imigabaneBoard of DirectorsConseil d’Administration8
Official Gazette n Special of 18/04/2018Ingingo ya 72: Itangwa ry’inyungu ku migabaneArticle 72: Distribution of dividendsArticle 72: Distribution des dividendesIngingo ya 73: Gutanga imigabane mu mwanya Article 73: Allotment of shares in lieu ofw’inyungudividendsIngingo ya 74: Kugabanyiriza abanyamigabane Article 74:igiciro le 73: Attribution d’actions à la place dedividendesfor Article 74: Réduction de prix d’actions en faveurdes actionnairesIngingo ya 75: Kugaruza inyungu ku migabane Article 75: Dividend recovery on paid sharesyishyuweArticle 75: Recouvrement de dividendes sur lesactions payéesIngingo ya 76: Igabanywa ry’uburyozwe Article 76: Reduction of shareholder liability Article 76: Réduction de la responsabilité debw’umunyamigabane biturutseku itangwa following a distributionl’actionnaire suite à une distributionry’inyunguAkiciro ka 2: Ihererekanya ry’imigabaneSubsection 2: Transfer of sharesSous-section 2 : Cession des actionsIngingo ya 77: Uburyo bw’ihererekanyaArticle 77: Procedure for transferArticle 77: Procédure de cessionIngingo ya 78: Gusubiza abantu imigabane Article 78: Remittance of shares following the Article 78: Remise des actions suite à l’émissionbitewe n’itangwa ry’icyemezo cyo kwibumbira issuance of a certificate of amalgamationd’un certificat de fusionhamweIngingo ya 79: Amabwiriza y’ibikorwa Article 79: Directives for paperless transactionsby’ubucuruzi bitagomba inyandikoArticle 79: Directives pour transactions sanspapierIngingo ya 80: Ikimenyetso cyo gutanga irageArticle 80: Preuve de l’octroi de l’homologationIngingo ya 81:ry’umugabaneIyemezaIngingo ya 82:idahererekanywaIherekanyaArticle 80: Evidence of grant of probatery’ihererekanya Article 81: Certification of share transfersry’imigabane Article 82: Transfer of non-transferable shares9Article 81: Certification des cessions d’actionsArticle 82: Cession d’actions non cessibles
Official Gazette n Special of 18/04/2018Ingingo ya 83: Imenyekanisha ry’inyungu mu Article 83: Notification of ownership stakes Article 83: Notification des participationsrwego rw’imigabane ingana na gatanu ku ijana representing five per cent (5%)représentant cinq pour cent (5%)(5%)Ingingo ya 84: Kugabanya, kugabagabanya, Article84:Division,cyangwa gukomatanya imigabaneconsolidation of sharessub-divisionor Article 84: Division, subdivision ou consolidationdes actionsIngingo ya 85: Gutanga ibice by’imigabaneArticle 85: Issue of fractions of sharesArticle 85: Émission des fractions d’actionsAkiciro ka 3: Ibyemezo by’imigabaneSubsection 3: Share certificatesSous-section 3: Certificats d’actionsIngingo ya 86: Gutanga no gutesha agaciro Article 86: Issue and cancellation of share Article 86: Émission et annulation de certificatsibyemezo by’imigabanecertificatesd'actionsIngingo ya 87: Icyemezo cy’imigabane Article 87: Certificate to be evidence of titlenk’ikimenyetso cy’uburenganzira bwa burunduArticle 87: Certificat pour preuve de titreUMUTWE WA IV:UBURENGANZIRA CHAPTER IV: SHAREHOLDERS’ RIGHTS, CHAPITRE IV: DROITS, OBLIGATIONS,BW’ABANYAMIGABANE,UBURYOZWE, LIABILITIES, POWERS AND MEETINGSPOUVOIRS ET RÉUNIONSUBUBASHA N’INAMAIcyiciro cya mbere: Uburenganzira rusange Section One: Shareholders’ general rightsbw’abanyamigabaneIngingo ya 88: Uburenganzirabujyanye n’imigabaneSection ze Article 88: Fundamental rights attached to Article 88: Droits fondamentaux attachés auxsharesactionsIngingo ya 89: Itariki yo kugena uburenganzira Article 89: Date for determining shareholder Article 89: Date de détermination des droits desbw’abanyamigabanerightactionnairesIngingo ya 90: Ihinduka ry’uburenganziraArticle 90: Variation of rightsIcyicirocya2:Uburenganzira Section 2: Shareholders’ rights to informationbw’abanyamigabane ku makuru10Article 90: Modification des droitsSection 2: Droits des actionnaires à l’information
Official Gazette n Special of 18/04/2018Ingingo ya 91: Inyandikoabanyamigabane buri mwakaIngingo ya 92:y’UbutegetsiRaporoIngingo ya 93:abanyamigabaneAndiIngingo ya 94: Uburyoinyandiko abanyamigabanezimenyeshwa Article 91: Documents to be disclosed annually to Article 91: Documents àshareholdersannuellement aux actionnairesy’abagizemakurubwocommuniquerInama Article 92: Report of the members of the Board Article 92: Rapport des membres du Conseilof Directorsd’Administrationahabwa Article 93: Other disclosures to shareholdersArticle 93: Autres informations à fournir auxactionnaireskoherereza Article 94: Method of sending documents to Article 94: Mode d'envoi des documents auxshareholdersactionnairesIcyiciro cya 3: UburyozweSection 3: LiabilitySection 3 : ResponsabilitéIngingo ya 95: Uburyozwe bw’umunyamigabane Article 95: Liability of shareholdersArticle 95: Responsabilité des actionnairesIngingo ya 96: Uburyozwe bushingiyemafaranga atarishyurirwa imigabaneArticle 96: Responsabilités liées aux actions enrappelIngingo ya 97: Uburyozwe bw’intumwa bwiteku Article 96: Liability for callsArticle 97: Liability of personal representativeArticle 97: Responsabilité du représentantpersonnelIngingo ya 98: Uburyozwe bw’ucunga iby’undi Article 98: Liability of trustee in bankruptcymu gihe cy’igihomboArticle 98: Responsabilité du fidéicommissairede failliteIngingo ya 99: Uburyozwe bw’abanyamigabane Article 99: Liability of shareholders in respect ofku birebana n’ikoreshwa ry’ububasha bwaboexercise of powersArticle 99: Responsabilité
company Article 13: Holding company Article 14: Characteristics of a holding company Article 15: Wholly owned subsidiary Article 16: Virtually wholly owned subsidiary Article 17: Partnership between companies Article 18: Company’s objective Article 19: Application for incorporation of a company
RS ISO 21401: 2018 Tourism and related services — Sustainability management system for accommodation establishments — Requirements 11. RS 208-1: 2014 Business process outsourcing and off-shoring operations— Part 1: Outbound contact centre operations RS 208-1 2020 .
No 147 NUIT BLANCHE 4 Commentaires de lecture Rubriques 3 Présentation 6 Sommaire des livres commentés 26 Fiction 40 Fiction (suite) 10 Le livre jamais lu Voyage à Tombouctou Envoi de Poste publications par Christian Guay-Poliquin 59 Essai Gabriel Osson (p. 27) Daniel Grenier (p. 59) Directrice de la publication: Suzanne Leclerc
COMMERCIAL-IN-CONFIDENCE DP W Proposal No: 1001 A Issue: 1 COMMERCIAL -IN CONFIDENCE 3 SOMMAIRE (Dossier A) Sommaire (Dossier A) 3 Sommaire (Dossier B) 5 Liste des tableaux 6 Introduction 7 Chapitre I. Présentation générale de l’installation portuaire à auditer 8
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tourism using existing information due to the subjective scope of the sector and a resultant lack of comparable data. However, a small number of studies which include aspects of outdoor activity tourism as defined for this study, as well as wider tourism research offer an insight into the market. These are discussed below. An economic impact study of adventure tourism (including gorge walking .
