DBE_Policy_Environment_&_Lease_Financing_May_2014_E_C_final.ppt

1. የኢትዮጵያ ልማት ባንክ
እና
የኢትዮጵያ የንግድና ዘርፍ ማኅበራት ምክር ቤት
ECCSA
1

2. ECCSA
አነስተኛ ፡ መካከለኛ እና ጥቃቅን የንግድ ተቋማት
እድገት እና የፖሊሲ ሁኔታ በኢትዮጵያ
ዝግጅት : ወጋየሁ ወ/ኢየሱስ
ኢትዮጵያ, ግንቦት 2014 .
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3. አነስተኛ ፡ መካከለኛ እና ጥቃቅን
የንግድ ተቋማት እድገት እና የፖሊሲ
ሁኔታ በኢትዮጵያ
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4. የሥልጠናው ዓላማ
 ይህን ሥልጠና እንዳጠናቀቁ ተሳታፊዎች :
1) የንግድ ሥራቸው ላይ ተጽኖ የሚያሳድሩ አገር አቀፍ ፣
እንዲሁ ክልላዊ ፖሊሲዎችን፣ መመሪያዎችን እና
ህጎችን ይረዳሉ ፡፡
2) የንግድ ሥራ አካባቢን ባህል፤ ወግ እና ልማድ መረዳት
ለንግድ ስኬት ያለውን ጠቀሜታ ይገነዘባሉ ፡፡
3) የባንክ ብድር ለማግኘት ማሟላት ያለባቸውን
መስፈርቶች ተረድተው ተግባራዊ ያደርጋሉ ፡፡
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5. የሥልጠናው አስፈላጊነት
1. ጥናቶች እነደሚያመላክቱት አብዛኛው ኢንተርፕራዝ አንቀሳቃሾች
ፖሊሲዎችን፣ መመሪያዎችን እና ህጎችን የመረዳት ክፍተት
አለባቸው ፡፡ ይህ የእውቀት እና ትግበራ ክፍትት ስኬታማነታቸው
የተገደበ እንዲሆን ያደርጋል ፡፡
2. በመሆኑም ስኬታማ የንግድ ሰው ለመሆን፤
a) የንግዱን ነባራዊ ሁኔታ /Business Environment መረዳት ፤
b) እንደ ሁኔታው የንግድን ሥርዓትን/Commercial Laws መረዳት
ያስፈልጋል
3. ስለሆነም ፖሊሲዎችን፣ መመሪያዎችን እና ህጎችን መረዳት ለንግዱ
ማኀበረሰብ አስፈላጊ ሆኖ ተገኝቷል፡፡
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6. የሥልጠናው ይዘት
1) አገር አቀፍ እና ክልላዊ ፖሊሲ ማወቅ ፤
2) የንግድ አካባቢን ማህበረሰብ ባህል፣ ወግ እና ልማድ መረዳት ፤
3) የባንክ ፖሊሲዎችን እና የብድር መስፈርቶችን ማወቅ ፤
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7. 1.የፌደራል እና የክልል ህጎች እና ፖሊሲዎች
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8. 1. የፌደራል እና የክልል ህጎች እና ፖሊሲዎች…
 አነስተኛ እና ጥቃቅን የንግድ ድርጅቶች እንደ ማንኛውም ተቋም በህግና
በመመሪያ የሚቀሳቀሱ ሲሆኑ አንቀሳቃሾች እውቀት ሊኖራቸው ይገባል፡፡
 ዋና ዋናዎቹ ህጎች፡
1. የአነስተኛ፣ መካከለኛ እና ጥቃቅን ድርጅቶችን የሚመለከቱ
ፖሊሲዎች እና መመሪያዎች ፤
a) የ ኢንቨስትመት ህጎች እና መመሪያዎች / Investment Policies
b) የ ንግድ ህጎች እና መመሪያዎች / Commercial Code
c) የ ግብር ህጎች እና መመሪያዎች / Tax Laws
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9. 1. የፌደራል እና የክልል ህጎች እና ፖሊሲዎች…
1. ግብርና የአገራችን ኢኮኖሚ መሠረት ሲሆን 80% የሚሆነው
የኢትዮጵያ ሕዝብ ይተዳደርበታል፡፡
2. ከጠቅላላ የሀገር ውስጥ ምርት (GDP – Growth Domestic
Product) ግብርና ወደ 44% ድርሻ ያለው ሲሆን በኢንዱስትሪ
ጥሬ ዕቃ አቅርቦትም ረገድ ከፍተኛውን አስተዋጸኦ የሚያበረክት
ነው፡፡
3. በ ጥሬውም ሆነ የኢንዱስትሪ ውጤት በመሆን ወደ ውጭ አገር
ገበያ እየተላኩ (Agricultural Commodities) 90% የገቢ ድርሻ
የሚያስገኙትም የዚሁ ዘርፍ ምርቶች ናቸው፡፡
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10. 1. የፌደራል እና የክልል ህጎች እና ፖሊሲዎች…
4. ከግብርና ምርቶች ወደ ውጪ ተልከው የውጭ ምንዛሪ ከሚያስገኙት ውስጥ
ቡና የመጀመሪያውን ደረጃ ሲይዝ የቅባት እህሎች፣ ቆዳና ሌጦ፣ አበባ …
ወዘተ ይከተላሉ፡፡
5. የግብርና ምርት አመራረት ዘይቤው ባሕላዊና ኋላቀር በመሆኑ ይህን
ባሕላዊና ኋላቀር የሆነውን የአመራረት ዘይቤ በመለወጥ ፈጣንና ቀጣይነት
ያለው የኢኮኖሚ ልማት ለማምጣት መንግሥት ለግብርናው ዘርፍ ቅድሚያ
በመስጠት ግብርናና ገጠርን ማዕከል ያደረገ ግብርና መር የኢንዱስትሪ
ልማት (ADLI) ነድፎ ሲንቀሳቀስ የቆየ ሲሆን የተገኘውን መጠነኛ እድገት
በዘላቂነት ለማስቀጠል ከ 2003 ዓ.ም. ጀምሮ የእድገትና ትራንስፎርሜሽን
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11. 2. የአካባቢውን ባህልና ወግ መረዳት
/Adopting local culture and customs /
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12. የቡድን ውይይት
(ውይይቱ የሚወስደው ጊዜ 15 ደቂቃ)
 የ ንግድ የሥራ ቦታ ያለበትን አካባቢ ማህበረሰብ ባህል፣
አስተሳሰብ ፣ ልማዶች
ሀ) መረዳት ለምን ያስፈልጋል ?
ለ) ይህን ባናደርግ ምን ሊከሰት ይችላል ?
ሐ) እንዴት መረዳት ይቻላል ?
ገጠመ ቻችሁን አጋሩ::
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13. 2. የአካባቢውን ባህልና ወግ መረዳት
/Adopting Local Culture and Customs /
 የአንድን ንግድ ስኬታማነት ከሚወሰነው ጉዳዮች አንዱ ንግዱ
የሚከናወንበት ቦታ ሲሆን ንግዱ ያለበትን አካባቢ ማህበረሰብ ባህል፣
አስተሳሰብ፣ ልማዶች መረዳት ያስፈልጋል፡፡
 እንዴት መረዳት ይቻላል?
1. የዳሰሳ ጥናት ማካሄድ፤
2. በባህሉ እና ወጉ መሰረት የንግድ ሥራችንን ማከናወን፤
3. ማህበረሰቡን በተለያየ መንገድ መደገፍ፤
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14. 3. የባንክ ፖሊሲ እና የብድር
መስፈርቶች መረዳት
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15. መግቢያ
1. ለ አነስተኛ መካከለኛ እና ጥቃቅን ንግድ ዋነኛ
ማነቆ የገንዘብ አቅርቦት ማነስ እንደሆነ ብዙ
ጥናቶች ያሳያሉ፡፡
 አንዱ የገንዘብ ምንጭ ደግሞ ባንኮች ናቸው፡፡
 ስለሆነም በቂ ብድር ለማግኘት የባንክ ህጎችን እና
መመሪያዎችን ማወቅ ተገቢ ነው፡፡
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16. የቡድን ውይይት
(ውይይቱ የሚወስደው ጊዜ 15 ደቂቃ)
1) አጠቃላይ የባንክ ፖሊሲ ምን ይመስላል ?
2) የባንክ ብድር ለማግኘት ዋና መሰናክሎች
ዘርዝሩ፡፡
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17. የብድር ምንጮች
 የንግድ ባለቤቶች ከተለያየ ምንጭ ገንዘብ ሊያገኙ
ይችላሉ፡፡
1. ባንክ እና አነስተኛ እና ጥቃቅን የብድር ተ ማት
ዋነኛዎቹ ናቸው፡፡
2. ሌሎች የአጭር ጊዜ አማራጮችንም ማየት ተገቢ ነው::
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18. 5ቱ የባንክ የማበደሪያ መስፈርቶች
(5C’s)
1) ካፒታል /Capital
2) አቅም /Capacity
3) ማስያዣ /Collateral
4) ባህሪ /Character
5) ሁኔታዎች /Conditions
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19. 5ቱ የባንክ የማበደሪያ መስፈርቶች
(5C’s)
1. ካፒታል /Capital
 It is the financial strength of the
applicant as reflected by its ownership
position.
 The credit analyst considers the data
obtained from the applicant’s financial
statements.
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20. 5ቱ የባንክ የማበደሪያ መስፈርቶች
(5C’s)
2. አቅም /Capacity
 It is related to the applicant’s ability to repay
the requested credit.
 This dimension has two aspects:
management’s capacity to run the business
and the applicant’s plant, physical capacity.
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21. 5ቱ የባንክ የማበደሪያ መስፈርቶች
(5C’s)
3. ማስያዣ /Collateral
 The amount of assets the applicant has
available for use in securing the credit is
called collateral.
 The larger the amount of available assets,
the greater the chance that a trade creditor
will recover its funds if the applicant
defaults.
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22. 5ቱ የባንክ የማበደሪያ መስፈርቶች
(5C’s)
4. ባህሪ /Character
 It is the applicant’s record of meeting past
obligations or past payment history as well
as any pending or resolved legal judgments
against the applicant would be used to
evaluate its character.
 In assessing character, the credit analyst
considers all the information that relates to
willingness to pay debts.
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23. 5ቱ የባንክ የማበደሪያ መስፈርቶች
(5C’s)
5. ሁኔታዎች /Conditions
 It includes current economic and business
climate as well as any unique circumstances
affecting either party to the credit
transaction.
 Analysis of general economic and business
conditions as well as special circumstances that
may affect the applicant or firm is performed to
assess conditions.
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24. 3. የ›ƒÄâ=Á ልማት ባንክ የማበደር
ዝርዝር መስፈርቶች
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25. የ›ƒÄâ=Á ልማት ባንክ የማበደር ዝርዝር መስፈርቶች
 ልማት ባንክ ዝርዝር ፖሊሲ እና መመሪያ ስላለው መረዳት እና ለማ ላት
መጣር ያስፈልጋል፡፡
 እነዚህም፡
1. የባንኩ የብድር ፖሊሲ፤
2. ብድር የሚሰጣቸው የልማት ዘርፎች ፤
3. የብድር አይነቶች ፤
4. የብድር መስፈርቶች ፤
27

26. የ›ƒÄâ=Á ልማት ባንክ የማበደር ዝርዝር መስፈርቶች
 ፕሮጀክት ከሚያቋቁሙ አመልካቾች የሚፈለጉ መረጃዎች
1) ለ አዲስ አመልካቾች • እና
2) ለ ነባር አመልካቾች
ተብለው የባንኩ የብድር ዝርዝር መስፈርቶች እንደሚከተለው
ተቀምጠዋል፡፡
28

27. 1. v”Ÿ< wÉ` ¾T>c׆¨<
¾›=¢•T> ²`ö‹
29

28. 1. v”Ÿ< wÉ` ¾T>c׆¨< ¾›=¢•T> ²`ö‹
 የኢትዮጵያ ልማት ባንክ በመንግስት ቅድሚያ ለተሰጣቸው የመካከለኛ ና
የረጅም ጊዜ የኢንቨስትመንት ፕሮጀክቶች ብድር ይሰጣል፡፡
 የሀገሪቱን የግብርና ልማት መር ኢንደስትራላይዜሽን ስትራቴጂ (ADLI)
መሠረት በማድረግም ባንኩ
1. ለዘመናዊ የእርሻ ልማቶች (Commercial Agriculture)፣
2. ለእርሻ ውጤቶች ማቀነባበሪያ (Agro Processing)
3. ኢንዱስትሪዎች፣ ለመፈብረኪያ ኢንዱስትሪዎች (Manufacturing
Industries)፣
4. ለከበሩ ማዕድናት ኢንዱስትሪዎች (Mining and Extractive Industires)
እና
5. ለአነስተኛ እና መካከለኛ ኢንተርኘራይዞች (SMEs) የብድር አገልግሎት
ይሰጣል፡፡
30

29. 6. እንዲሁም ባንኩ ቢያንስ የ 7.5 ሚሊዮን ና ከዚያ በላይ የ ካፒታል
መዋጮ ላሳዩ ትላልቅ በመስኖና በዝናብ ለሚለሙ የእርሻ ኘሮጀክቶች ብድር
ይሰጣል፡፡
7. ሆኖም ባንኩ በዝናብ ለሚለሙ የእርሻ ፕሮጀክቶች ብድር የሚሰጠው ሰሊጥ ና
ጥጥ አምራች ሆነው አስተማማኝ ዝናብ በሚገኝባቸው ቦታዎች ለሚለሙ
ኘሮጀክቶች ብቻ ነው፡፡
8. ባንኩ ከዚህ በተጨማሪም ቅድሚያ ትኩረት ለተሰጣቸው ዘርፎች ኘሮጀክቶች
ለማስፋፊያ የሚውል ብድር ይሰጣል፡፡
9. በሌሎች የትኩረት ዘርፎች ያሉ የማስፋፊያ ብድር ጥያቄዎች የሚስተናገዱት በአግባቡ
የተተገበሩና በገንዘብ አቅማቸውና በኘሮጀክት አቅማቸው ውጤታማ ሲሆኑ ነው፡፡
31
1. v”Ÿ< wÉ` ¾T>c׆¨< ¾›=¢•T> ²`ö‹

30. ¾›=ƒÄâ=Á MTƒ v”¡ wÉ` ¾T>c׆¨<
ንዑስ የኢኮኖሚ ዘርፎች
I. ዘS“© እርሻ MT„‹ (G<K<U •
እርሻዎች በመስኖየሚደገፉ
ሊሆኑ ይገባል)
II. ለ ¾እ`h ¨<Ö?„‹” Tk’vu]Á (Agro Processing)
III. ¾Sðw[Ÿ=Á“ ¾T×]Á ›=”Æeት]ዎ‹(Manufacturing &
Extractive Industries)
32

31. I . ዘS“© እርሻ MT„‹
(G<K<U •
እርሻዎች በመስኖ የሚደገፉ ሊሆኑ ይገባል)
33

32. 1) ¾ ›ƒ¡Mƒ MT„‹ (›ƒ¡M„‹& õ^õ_ዎ‹ ፣ እንጉዳይ (mushroom)
እ“ ¾SdcK<ƒ፣
2) ¾ U`Ø ²` T^vƒ MTƒ፣
3) ¾ UÓw •
እIM •
እ`h MTƒ (¾e”È፣¾uqKA፣¾´“ ¾SdcK<ƒ)፣
4) ¾ u<“ }¡M“ MTƒ፣
5) ¾ ØØ እ`h MTƒ& (በዝናብ የሚካሄድ ሆኖ ዝናብ በበቂ ሁኔታ
የሚገኝ ለመሆኑ በሚቲዎሮሎጂ መረጃ የተደገፈ ሲሆን)
6) ¾ °îªƒ ’ÇÏ ›ƒ¡Mƒ MTƒ (Bio fuel plantation) & ¾hà }¡M“
MTƒ፣
34
I. ዘS“© እርሻ MT„‹...
(G<K<U •
እርሻዎች በመስኖ የሚደገፉ ሊሆኑ ይገባል)

33. 7) ¾Êa እ`vታ“ ማቀነባበሪያ /Processing/፣
8) ¾ûMU ²Ãƒ }¡M “ ማቀነባበሪያ፣
9) ¾ÔT ³õ }¡M“ MTƒ፣
10) ¾N` MTƒ (silk warm farming)፣
11) ¾ ›ዞ እ`vታ“ ማቀነባበሪያ፣
12) ¾ Ÿwƒ እ`vታ“ MTƒ፣
13) ¾ pvƒ •
እIKA‹ •
እ`h“ ማቀነባበሪያ /cK=Ø” ÚUa/፣
35
I. ዘS“© እርሻ MT„‹ ....
(G<K<U •
እርሻዎች በመስኖ የሚደገፉ ሊሆኑ ይገባል)

34. 14) ¾ g”¢^ ›ÑÇ “ }Sddà }¡M MTƒ“ ማቀነባበሪያ፣
15) ¾ ”w እ`vታ፣
16) ¾ pSTpSV ‹፣ ¾SÉN’>ƒ }¡KA‹“ M¿ (essential) ¾²Ãƒ U`„‹ SßSmÁ
“ ማቀነባበሪያ፣
17) ¾ nÝ }¡M MTƒ“ ማቀነባበሪያ፣
18) K ¨[kƒ “ K¨[kƒ ¨<Ö?„‹ U`ƒ ና KÓ”vታ ¾T>J” ¾k`ŸG }¡M MTƒ፣
19) ¾ ›d እ`vታ “ ማቀነባበሪያ፣
20) ¾ ›dT እ`vታ “ ማቀነባበሪያ&
21) ¾ cÔ”“ Ç¡Â እ`vታ“ ማቀነባበሪያ&
36
I. ዘS“© እርሻ MT„‹...
(G<K<U •
እርሻዎች በመስኖ የሚደገፉ ሊሆኑ ይገባል)

35. II. ¾እ`h ¨<Ö?„‹” Tk’vu]Á
(Agro Processing)
37

36. II. ¾እ`h ¨<Ö?„‹” Tk’vu]Á
(Agro Processing)
1) ¾UÓw Tk’vu]Áዎ‹& ¾ ûeታ U`„‹”“ }ÁÁ»’ƒ ÁL†¨< ¾Æoƒ
ów]ካዎ‹” ¾Á²<፣
2) ¾ØØ U`ƒ“ SÇSÝ –aË¡ƒ፣
3) ¾¨}ƒ }ªî*ዎ‹ U`ƒ፣ ¾}k’vu[ ¨}ƒ፣ ›Ãw“ pu? KT>ÁS`~፣
4) ¾እ”edƒ S• U`ƒ“ Tk’vu]Á፤
5) ¾YÒ U`ƒ Ÿwƒ MTƒ“ Tk’vu]Á ፣ ”Ç=G<U ›iÔ SgØ
(Canning)፣
6) ¾Êa Gwƒ MTƒ:- ¾Êa እ`É Eò ፣ °”lLM“ ¾ ›”É k” ÝÛƒ U`ƒ፣
7) ¾u<“ Tk’vu]Á፤ SlLƒና SõÚƒ፣
38

37. 8) ¾UÓw ²Ãƒ SßSmÁ“ Tk’vu]Á T`Ò]” ፣ ¾}×^ ¾UÓw
²Ãƒ ፣ cK=Ø (ÖH>“)፣
9) ¾õ^õ_ ßTm U`ƒ፣U`ƒ“ Tk’vu]Á
10) ¾}ðØa ²Ãƒ (bio fuel) ፣
11) ¾wpM U`ƒ Tk’vu]Á እና
12) ¾}ðØa TÇu]Á U`ƒ፣
39
II. ¾እ`h ¨<Ö?„‹” Tk’vu]Á
(Agro Processing)

38. III. Sðw[Ÿ=Á“ ¾T×]Á ›=”Æeት]ዎ‹
(Manufacturing and Extractive Industries)
40

39. 1) ¾ SÖØ ፣ ¾T°É” “ ¾Ö`S<e ¨<H U`ƒ ów]ካዎ‹፣
2) ¾ Ú`nÚ`p •
እ“ ×n ów]ካዎች (Textiles & Fabrics)፣
3) ¾ ›Mvdƒ ów]ካዎች (Garment Factories)፣
4) ÁKkL†¨< qÇ“ ¾qÇ ¨<Ö?„‹ ów]ካዎ‹ (Leather and Leather
Factories)፣
5) ¾ ¨[kƒ“ ¾¨[kƒ ¨<Ö?„‹ ów]ካዎች፣
6) የ ኬሚካል ፋብሪካዎች፣
7) ¾ ÔT“ ¾ÔT ¨<Ö?„‹ ów]ካዎች፣
8) w[ƒ ÁMJ’<“ K?KA‹ ¾Ó”vታ °nዎ‹ TU[‰ ów]ካ ፡- c=T>”„ ፣ ÏwcU ፣
°w’u[É ፣ g¡L ፣ Seታ¨ƒ ¾SdcK<ƒን የሚያመርቱ፣
41
III. ¾Sðw[Ÿ=Á“ ¾T×]Á ›=”Æeት]ዎ‹
(Manufacturing and Extractive Industries)

40. 9) ¾ w[ታ w[ƒ Sðw[Ÿ=Á“ Tk’vu]Á ów]ካዎች፣
10)¾ Ÿu ብረት T°É“ƒ T¨<Ý ów]ካ - ËUe„”e ፣ ታ”ታKU ፣ ¨`p“ ¾SdcK<ƒ
(gemstones, tantalum, gold, etc.) ፣
11) ¾ }k’vu ¾w[ƒ ¨<Ö?„‹ ów]ካዎች (Fabricated metal products
factory)፣
12) ¾ }iŸ`ካሪዎች“ ¾}du=ዎ‹ SÑ×ÖT>Á ów]ካዎች፣
13) የ ስኳር ፋብሪካዎች፣
14) የ መድሃኒት ፋብሪካዎች፣
15) ¾ TgÑ>Á °n‹ TU[‰ ów]ካዎች፣
42
III. ¾Sðw[Ÿ=Á“ ¾T×]Á ›=”Æeት]ዎ‹...
(Manufacturing and Extractive Industries)

41. 16. Ÿ እ”óKAƒ (Geothermal)፣ Ÿ ”óe“ Ÿ ìNà እና ›?K?¡ƒ]¡
ኃይል ለሚያመነጩ ፣
17. ¾ ›?K?¡ƒ]¡ °nዎ‹” ¾T>ÁS`ƒ ów]ካዎች ፣
18. ¾ êǃ °nዎ‹ (Sanitary Material) ów]ካዎች ፣
19. K ›?K?¡ƒ]¡ TS”Ý ¾T>¨<K< ›’e}— ÓÉx‹ ፣
43
III. ¾Sðw[Ÿ=Á“ ¾T×]Á ›=”Æeት]ዎ‹...
(Manufacturing and Extractive Industries)

42. 2. v”Ÿ< ¾T>c׆¨< ¾wÉ`
¯Ã’„‹
44

43. 2. v”Ÿ< ¾T>c׆¨< ¾wÉ` ¯Ã’„‹
2.1. ¾ [ÏU Ñ>²? wÉ`
2.2. ¾ SካŸK— Ñ>²? wÉ`
2.3. ¾ Y^ TeŸ?Í wÉ`
2.4. በ ልዩ ሁኔታ የሚመጡ ብድሮች (Special line of Credit)
2.4.1. የ ወጪ ንግድ / Export
2.4.2. ለ ግብዓት የሚሰጥ ብድር ( Input Financing )
45

44. 2.1. ¾[ÏU Ñ>²? wÉ`
46

45. 2.1. ¾[ÏU Ñ>²? wÉ`
1. የረጅም ጊዜ ብድር እeŸ HÁ (20) ¯Sƒ vK¨< Ñ>²? ¨<eØ የ እፎይታ ጊዜን
ና ሌሎች ተጨማሪ ብድሮች ን ጨምሮ }ŸõKA ¾T>ÁMp ’¨<::
2. sT> ¾Y^ TeŸ?Í •
እ”Å ›=”yeƒS”ƒ ካፒታል ¾T>qÖ` c=J” u=u³ u 20 ¯Sƒ
vK¨< ¾¡õÁ ጊዜ }SLi ¾T>Å[Ó ’¨<::
3. ¾ [ÏU Ñ>²? wÉ` ¯LT¨<U :
 K ów]ካዎ‹ Ó”vታ “ KTU[‰ SX]Á SÓ¹&
 K Se• •
እ`h MTƒ&
 K sT> cwKA‹ MTƒ“ Kእ`h SX]Áዎ‹ SÓ¹&
 K ƒ^”eþ`ƒ “ SÑ“— •
እ”Ç=G<U Ÿ ýaË¡~ Ò` ተያያዥነት ላላቸው SW[}
MT„‹ TssT>Á ¨ÃU SÓ¹ ¾T>¨<M ’¨<::
47

46. 2.2. ¾SካŸK— Ñ>²? wÉ`
48

47. 2.2. ¾SካŸK— Ñ>²? wÉ`
 Ÿ feƒ ¯Sƒ •
•
•
•
እeŸ ›Ueƒ ¯Sƒ (3-5 ¯Sƒ) vK¨< Ñ>²? ¨<eØ
}ŸõKA ¾T>ÁMp c=J” ¯LT¨<U :
1. K Q”í Ó”vታ ፣
2. K TU[‰ SX]Á ፣
3. K u=a SX]Áዎ‹ ፣
4. K u=a SÑMÑÁዎ‹ •
እ”Ç=G<U
5. K }iŸ`ካ]ዎ‹ SÓ¹ “ KSdcK<ƒ ¾T>¨<M ’¨<::
49

48. 2.3. ¾Y^ TeŸ?Í wÉ`
50

49. 2.3. ¾Y^ TeŸ?Í wÉ`
1. ባንኩ ቋሚ የስራ ማስኬጃ ብድር ከ መካከለኛና ከ ረጅም ጊዜ
ብድር አካል በማድረግ የሚሰጥ ሲሆን የሚከፈለውም በብድር
መመለሻ ጊዜ ውስጥ ነው፡፡
 ስራ ላይ ያሉ ኘሮጀክቶች የሚፈልጉትን የአጭር ጊዜ የሥራ
ማስኬጃ ብድር ከ ንግድ ባንኮች ማግኘት የሚችሉ ሲሆን የ
ሚስተናገዱትም በ ባንኩ፣ በ ተበዳሪው ና በ ንግድ ባንኮች
በሚገባው የ ሦስትዮሽ ስምምነት ይሆናል፡፡
2. ሆኖም ከሌሎች ንግድ ባንኮች የአጭር ጊዜ ብድር ማግኘት
የማይችሉ ተበዳሪዎች የ ኢትዮጵያ ንግድ ባንክ ን የመጨረሻው
አማራጭ አድርገው መውሰድ ይችላሉ፡፡
51

50. 2.4. በልዩ ሁኔታ የሚcጡ
ብድሮች
(Special Line of Credit)
52

51. 2.4. በልዩ ሁኔታ የሚcጡ ብድሮች
(Special Line of Credit)
2.4.1. የወጪ ንግድ / Export
1. ባንኩ በ ጨርቃ ጨርቅ፣ በ አልባሳት (Garment) እና በ ቆዳና
በ ቆዳ ውጤቶች ሥራዎች ለተሰማሩ ተበዳሪዎች ወይም
ኩባንያዎች በልዩ ሁኔታ የሚ ጡ ብድሮች ይሰጣል፡፡
2. ይህ በልዩ ሁኔታ የሚሰጥ ብድር ተበዳሪዎች ወይም
ኩባንያዎች ለሚፈልጉት የ ጥሬ እቃ ግዥ በ ባንኩ በኩል
ተከፋይ ሲሆን ባንኩ ብድሩን የሚሰበስበው በሚመጣው
ጥሬ እቃ የሚመረቱ ምርቶች ወደ ውጭ ገበያ ተልከው
ከሚመጣው ገቢ ነው፡፡
53

52. 2.4. በልዩ ሁኔታ የሚcጡ ብድሮች...
(Special Line of Credit)
2.4.1. የወጪ ንግድ / Export
 በልዩ ሁኔታ የሚሰጠውን ብድር የሚያስገኙ ቅድመ
ሁኔታዎች :
1) ተበዳሪዎች ወይም ኩባንያዎች ከዓለም ዓቀፍ ገበያ ገዥዎች ጋር
የተደረገ የሽያጭ ውል ማግኘት ሲችሉ፤
2) ወደ ውጭ የሚላከው ምርት በ ኢትዮጵያ ልማት ባንክ በኩል
ከሆነ ፤
3) ለውጭ ገበያ ለሚመረቱ ምርቶች ለ ሚያስፈልገው የ ጥሬ እቃ
ግዥ የኢትዮጵያ ልማት ባንክ ከፈፀመ ፤
4) የኢትዮጵያ ልማት ባንክ ለ ጥሬ እቃ መግዣ የከፈለውን ገንዘብ
ወደ ውጭ ከተላከው ምርት ክፍያ ገቢ ላይ መቀነስ ከቻለ ነው፡፡
54

53. 2.4. በልዩ ሁኔታ የሚcጡ ብድሮች...
(Special Line of Credit)
2.4.2. ለግብዓት የሚሰጥ ብድር (Input Financing)
1. ባንኩ ለ ተበዳሪዎችና ወይም ለ ኩባንያዎች ለ ፋርማስቲካል
ኢንዱስትሪዎች የጥሬ እቃ ግብዓት መግዣ የሚሆን ልዩ
የብድር አገልግሎት የሚሰጥ ሲሆን
 ይህም ተፈፃሚ የሚሆነው ምርቱ ለመንግስት ተቋማት
የሚቀርብ ስለመሆኑ በ መንግስት ተቋማቱ፣ በ ኩባንያዎቹ
እና በ ኢትዮጵያ ልማት ባንክ የ ሶስትዮች የጋራ ስምምነት
ሲገባ ነው፡፡
55

54. Small and Medium Enterprises
(SMEs)
( አነስተኛ እና መካከለኛ የንግድ
ተቋማት )
56

55. 1.1. Introduction to SMES ( መግቢያ )
Small and Medium Enterprises (SMEs) :
1. account for about 90 % of businesses;
2. account for more than 50% of employment worldwide;
3. cover more than 90% of all firms in Sub-Saharan Africa and 99%
in all developing countries combined.
4. are key engines of job creation and economic growth in developing
countries;
5. greatly contribute to economic diversification, social stability and
play an important role in the development of the private sector;
57

56. 1.2 Definition of SMES
(አነስተኛ እና መካከለኛ የንግድ ተቋማት ትርÕT@ ) …
SMEs are firms :
1. managed in a personalized way by owners/partners
2. with small share of the market and
3. not sufficiently large enough to access the financial market for
raising capital.
 Thus, they need interventions & support particularly at their
early stages;
 In the mean time, there is no universal definition of SMEs that
can fit for all situations.
58

57. 1.2 Definition of SMES
(አነስተኛ እና መካከለኛ የንግድ ተቋማት ትርÕT@ ) …
 Hence, prevailing definitions classify SMEs into different
categories using different criteria across countries &
organizations & individuals;
1. SMEs stand for small scale and medium enterprises.
2. However, when micro enterprises are involved the
abbreviation becomes MSMEs which stands for micro,
small, and medium enterprises.
59

58. 1.2 Definition of SMES
(አነስተኛ እና መካከለኛ የንግድ ተቋማት
ትርÕT@)…
Some of Criteria to define SMEs/ MSMEs:
1. Historical value of investments in plants /machinery;
2. Turnover, staff head count and amount of Balance sheet in
EU;
3. Level of technology (manual/motor operated);
4. Total assets, amount of paid up capital;
60

59. 1.2 Definition of SMES
(አነስተኛ እና መካከለኛ የንግድ ተቋማት
ትርÕT@)…
5. Fixed assets excluding land and building (Bangladesh);
6. South Africa defines SMEs into micro, very small, small
& medium using number of employees, annual sales and
total assets as criteria; and
7. In Ethiopia, capital, and number of employees are used to
determine the level of enterprise.
61

60. 1.3 Objectives of SMEs Development
(አነስተኛ እና መካከለኛ የንግድ ተቋማት ልማት አስፈላግነት)…
1. To pave the way for Industry base establishment;
2. To realize Job creation and reduce unemployment;
3. To enhance engagement of professional graduates(Linkage of
university and Industry)
4. Support structural transformation objective;
5. Promote import substitution;
6. Promote export promotion objective of the country and support
foreign exchange earnings and
7. Create access to finance for SMEs particularly the missing middle
62

61. Revised Lease Financing Policy
( የተሻሻለዉ የሊዝ ፋይናንሲንግ ፖሊሲ )
(No. LFP/002/202 )
February 2022
63

62. 1. Definition of Terms (ትርÕT@ )…
1. Lease - shall mean the legal contract between lessor and lessee. It
deals with the use of capital goods in exchange for a payment or series
of payments.
2. Lessor - shall mean a person who, under a lease agreement, provides
to a lessee the right to use the capital goods in return for rent for an
agreed period of time.
3. Lessee - shall mean a person who, under a lease agreement, obtains
capital goods from a lessor and has the right to use the capital goods,
against payment of rent for an agreed period of time.
4. Manufacturer or Supplier - shall mean a person, other than the lessor
or the lessee, who is in the business of manufacturing or selling capital
goods. 64

63. 1. Definition of Terms (ትርÕT@ )…
5. Leasing - shall mean financing in kind for production and service purpose by
which a lessor provides specified capital goods on financial lease or hire purchase
agreement basis to a lessee, without requirement of collateral, for a specified
period of time and collects in return a certain number of periodical payments
over the specified period.
6. Lease Financing - shall mean capital goods financing service availed by the Bank
to SMEs under “hire-purchase” modality;
7. Hire-purchase shall - mean a type of leasing by which a lessor provides a lessee
with the use of a specified capital goods, against payment of mutually agreed
installments over a specified period under which, with each lease payment, an
equal percentage of the ownership is transferred to the lessee and, upon effecting
of the last payment, the ownership of the capital goods shall automatically be
transferred to the lessee.
65

64. 1. Definition of Terms (ትርÕT@ )…
8. Financial Lease - shall mean a type of leasing by which a lessor provides a lessee
against payment of mutually agreed installments over a specified period with the
use of specified capital goods which is: Either already acquired by the lessor; or
purchased by the lessor from a third party, known as the manufacturer or
supplier, chosen and specified by the lessee; and under which the lessor shall
retain full ownership right on the capital goods during the period of the lease
agreement, and, subject to agreement between the two parties, the lessee may
have an option to purchase the capital goods outright after the termination of the
lease period at an agreed price.
9. Small and Medium Enterprise (SME) - in the context of DBE shall mean an
enterprise that create job opportunity for at least 6 employees and has a total
capital from Birr 500,000 to Birr 9 million.
66

65. 2. Governing Rules ( ገዢ ሕጎች)
 This Lease Financing Policy is governed by
1. Capital goods leasing business proclamations
No. 103/1998 (as amended by proclamation
No. 807/2013) and
2. Relevant NBE directives
67

66. 3. Lease Financing Services
(የሊዝ ፋይናንሲንግ አገልግሎቶች )
1. The Bank shall provide capital goods finance in the form of
Hire-Purchase modality for SMEs.
2. The Bank shall not finance used or second-hand capital goods.
3. The total amount of lease financing shall include all costs until
commissioning including insurance, transport and installation
costs. The associated costs excluding the price of the
machinery/equipment shall not exceed 15% of the total cost.
4. The Bank shall not refinance own purchased capital goods.
68

67. 4. Capital Requirement
( የሊዝ ደንበኞች ካፍታል አቅም )
1. The Bank shall only accept a lessee with a total capital from Birr
500,000 to Birr 9 million.
2. Notwithstanding the provision herein above, the Bank may accept a total
capital equivalent to the maximum value of the leased capital goods (Birr
36 million) for the following customers
a) Producers’ cooperative Unions
b) Youth Unions
c) Women Unions
d) Unions of persons with disabilities
69

68. 5. Areas of Lease Financing
(ባንኩ የሊዝ ፋይናንሲንግ አገልግሎት የሚሰጣቸው ንዑስ
የኢኮኖሚ ዘርፎች )
The Bank shall finance the following priority areas:
1. Agricultural Mechanization (ዘመናዊ ግብርና )
2. Agro-Processing Industries (የእርሻ ውጤቶች ማቀነባበሪያ
ኢንዱስትሪዎች)
3. Manufacturing Industries (የመፈብረኪያ ኢንዱስትሪዎች )
4. Construction Industries (የግንባታ ኢንዱስትሪዎች )
5. Mining and Quarries (የማዕድናት ልማት )
6. Health care and Sanitation ( ጤና አጠባበቅ ና ጽዳት)
7. Tour Industries (የቱር ኢንዱስትሪዎች )
8. Other priority areas designated by the government
70

69. 6. Mode of Lease Financing
( የ ባንኩ የሊዝ ፋይናንሲንግ ምድቦች) …
The Bank may extend financing in the following forms:
1. New Lease ( አድስ ሊዝ )
a) The Bank may finance new or graduating projects from micro-
enterprises.
b) The Bank may provide additional finance for the purchase of
overlooked, missing and/or damaged items during appraisal or
procurement process.
71

70. 6. Mode of Lease Financing
( የ ባንኩ የሊዝ ፋይናንሲንግ ምድቦች) …
2. Expansion Request ( የ ማስፋፍያ ሊዝ )
Without prejudice to the provision under Article above of this
policy, the Bank may provide capital goods for expansion
purpose for:
a) existing customers with successful operational and financial
performances in the last two consecutive years;
b) new lease customers applying for expansion with feasible
project proposal;
72

71. 7. Lease buyout
(በ ሊዝ የተያዙ ነባር የካፒታል ዕቃዎችን መግዛት )
In line with Article above of this policy, the
Bank may exceptionally buyout well-
functioning leased capital goods in strategic
importance sectors financed by other leasing
companies at a reasonable discount through
negotiation.
73

72. 8. Working Capital Loan
(¾Y^ TeŸ?Í wÉ`)
1. The lessee may also borrow additional working
capital loan from commercial banks or the
Bank against collateral.
2. The Bank may extend short-term working
capital loan to customers with performing
status after two years of operation.
74

73. 9. Special Loan
(በልዩ ሁኔታ የሚcØ ብድ` )
 The Bank may provide loan to lease projects like dairy
and poultry for the purchase of special purpose
vehicles necessary for the project against external
collateral.
75

74. 10. Working space and Infrastructure
( የ መሥርያ ቦታ እና መሠረተ- ልማት )
1. Regional governments shall provide adequate working space or
shade to the lessee which has access to the necessary
infrastructure.
2. The Bank may accept lessee’s owned working space.
3. Depending on the nature of the project, the Bank may also accept
rented working space.
4. The Bank may participate in the construction of working space
jointly with foreign donors and/or regional governments in the
form of matching funds
76

75. Lease Financing Processes
(የሊዝ ፋይናንሲንግ ሂደት)
77

76. 1. Eligibility Criteria
(የሊዝ ፋይናንሲንግ ተጠቃሚነት ብቁ የሚያደርጉ መስፈርቶች )
Lessee shall fulfill the following eligibility criteria:
1. The lease request shall be in line with Article 9 (i.e. Capital
Requirement) of this policy;
2. The lessee shall submit a business plan and other required documents.
3. The customer shall be of Ethiopian citizen/foreign nationals of
Ethiopian origin who has been residing in the country at least for the last
one year.
4. The customer shall be able to contribute at least 20% of the total cost of
the lease project as working capital.
5. The customer shall secure adequate working space which has access to
the necessary infrastructure
78

77. 2. Customer Sourcing and Selection
( የሊዝ ፋይናንሲንግ ደንበኞች )
 The Bank may accept customers for lease financing from
both sourced and walk-in that meet the Bank’s eligibility
criteria..
79

78. 3. Due Diligence or KYC Assessments
( የሊዝ አመልካቾች ቅድመ-ግምገማ )
 The Bank shall undertake the proper due diligence
or KYC assessments to ensure :
i. the creditworthiness;
ii. financial capability and
iii. integrity of the lessee.
80

79. 4. Lease Appraisal
( የ ሊዝ ማመልከቻዎች ጥልቅ ግምገማ )
 The Bank shall undertake lease appraisal focusing on ፡
i. technical,
ii. market,
iii. financial,
iv. managerial and
v. socio-economic viability.
81

80. 5. Quality Assurance and Control
( የጥራት ቁጥጥር ና ክትትል)
 Lease appraisal reports shall be reviewed by an
independent quality assurance and control team/review
team to ensure their completeness, quality and accuracy.
82

81. 6. Lease Approval
( የ ሊዝ ማመልከቻዎችን ማፅደቅ )
 Appraised and reviewed lease proposals shall be
deliberated and approved by an independent Lease
Approval team at Districts/Branches whose members
are free of any conflict of interest in relation to the lease
financing process and/or other relationships.
83

82. 7. Lease Contract and Documentation
(የ ሊዝ ውልና ምዝገባ )
1. A lease financing process is said to be concluded only upon
the signing of the lease contract between the Bank and the
lessee.
2. The lease contact shall be registered timely at concerned
and appropriate government organs.
84

83. Terms and Conditions
( የ ውል ግደታዎችና
ድንጋጌዎች)
85

84. 1. Service Charge and penalties
(የአገልግሎት ክፍያ እና ልዩ ልዩ ወጭዎች)
1. The Bank may apply service and other necessary charges
for the lease financing services,
2. Applying the service charge shall commence from the date of
partial or full commissioning.
3. The Bank may apply differentiated /preferential service
charge for selected sectors depending on the sources of fund
and/or government priority.
4. The Bank may apply penalty charge on the due principal
amount of defaulting lessees.
86

85. 2. Grace Period
(የእፎይታ ጊዜ )
The Bank may grant grace period for payment of
lease fee starting from the date of commissioning.
However, the grace period shall not exceed 180
days.
87

86. 3. Terms of Lease Payment
(የሊዝ ኪራይ እና የአገልግሎት ክፍያ ጊዜ)
1. Payment period of the lease shall be determined based on the
cash flow of each project and the economic life of the capital
goods.
2. The payment installment shall be on quarterly basis.
3. The maximum tenure of lease repayment shall not exceed
seven years including grace period and any restructuring.
4. Service charge which is accrued after commissioning within
the grace period shall be paid quarterly.
88

87. 4. Accelerated Lease payment
( የሊዝ ኪራይ ክፍያን ከውል ጊዜ አስቀድሞ ማጠናቀቅ )
 The Bank may allow early settlement of lease
payments for projects with a minimum of three
years of operation.
89

88. 5. Exposure Limit
(የኪራይ መጠን)
1. The total exposure of the Bank to a single lessee shall not exceed Birr
36 million and the minimum exposure shall not be less than Birr 2
million. Accordingly, the total assets of the project could not exceed
Birr 45 million.
2. The maximum amount of total lease portfolio shall not exceed 20% of the
total loans and advances of the Bank, including lease portfolio at any
given time.
3. The Bank may set exposure limits based on geography, sector and
commodity basis.
4. Notwithstanding the provision under Sub-Article 19.2 herein above, the
aggregate sum of capital goods finance granted to and outstanding at any
one time to any single lessee shall not exceed 2.5% (two and half percent)
of the total capital of the Bank. 90

89. Lease Administration
(ሊዝን ማስተዳደር)
91

90. 1. Compliance Checking
(ሕጋዊ መስፈርቶች መላታቸዉን ማረጋገጥ )
 The Bank shall undertake compliance
checks before the procurement of the
machinery to ensure fulfillment of all terms
and conditions.
92

91. 2. Project Follow up and monitoring
(የ ፕሮጀክት ክትትል ና ቁጥጥር)
 The Bank shall:
1. Conduct regular on-site and off-site follow up and monitoring
of lease projects and ensure that the reports contain full-
fledged analysis including gap identification (against the lease
appraisal plan), and must contain problem solving
recommendations timely.
2. Ensure timely and proper implementation of the
recommendations by the responsible work units.
93

92. 3. Payment Rescheduling
( የሊዝ ኪራይ እና የአገልግሎት ክፍያ ጊዜ ክለሳ )
1. The Bank may reschedule lease project
payments within the maximum maturity
period.
2. Rescheduling of payment of a lease project
shall only be allowed once in a lease contract
period.
94

93. 4. Transfer of Lease Asset
( በሊዝ የተያዘ ንብረት ባለቤትነትን ማስተላለፍ
)
Transfer of lease asset to a new customer shall be
effected only upon written agreement of both the
existing and the new lessee and also the approval
of the Bank.
 However, the new lessee shall fulfill the Bank’s
lease financing requirements.
95

94. 5. Capital Goods Procurement
(የካፒታል ዕቃዎች ግዥ ሥርዓት /ፕሮሲጀር)
1. The capital goods shall be procured as per the choice of the
lessee as described on the specification of the
machinery/equipment, and procurement shall be made based on
the consensus of the two parties in the name of the Bank.
2. The Bank may also procure capital goods in bulk purchase
based on actual demand.
3. In case of local procurement, the Bank may make advance
payment to the manufacturer or supplier not exceeding 30% of
the value of the capital goods against unconditional bank
guarantee.
96

95. 6. Insurance and Maintenance/Repair
(የካፒታል ዕቃዎች የመድኅን ዋስትናና ጥገና)
1. The leased capital goods shall be insured by the lessee in the
name of the Bank against potential risks, including political
violence (where necessary), at any given time during the tenure
of the lease.
2. The Lessee shall ensure timely maintenance of the capital
goods as per the recommendation of the manufacturer.
3. The lessee shall ensure timely repair of the capital goods at all
times under his/her custody/possession.
97

96. 7. Financial and Other Record Keeping
( የፋይናንስ እና ሌሎች መረጃዎች አያያዝን በተመለከተ )
1. The Bank shall ensure that all lessees maintain accurate,
complete and timely financial and other required records.
2. The lessee shall present audited financial statements if the
value of the capital goods exceeds Birr 5 million.
3. The Bank retains the right to periodically inspect financial
records, project site and management aspects of the lease
project.
4. The Lessee shall open current account with the Bank after the
lease contract is signed
98

97. 8. Registration of Capital Goods
( የካፒታል ዕቃዎች ምዝገባ )
 The Bank shall ensure timely registration of
the capital goods as per proclamation No.
1147/2019 and relevant NBE directives.
99

98. 9.Events of Default
( የ ውል ጥሰት )
 Any deviation from the agreed terms and conditions,
including but not limited to ፡
i. misappropriate usage of capital goods;
ii. misallocation of capital goods;
iii. over/under-invoicing;
iv. misrepresentation;
v. presentation of falsified documents shall be
considered as an event of default100

99. 10 . Repossession and Disposal of Leased Asset
( በሊዝ የተያዘን ንብረት ባንኩ መልሶ መረከብ)
1. The Bank shall repossess, the capital goods from defaulting lessee as a last resort to
recover the asset.
2. The Bank has the right to repossess the capital goods if Ethiopian citizen/foreign
nationals of Ethiopian origin leave the country before the maturity of lease contract.
3. Repossessed capital goods may be:
a) Transferred to another lessee in line with in the provision of this policy.
b) Disposed in cash to third party at bid/negotiated price based on the relevant
guideline.
 In case of default, the right of the lessee to have proportional ownership on the capital
good upon payment of each lease payment shall not jeopardize the right of the Bank to
repossess and take any measure necessary to recover the cost of the capital goods,
service and penalty charges
101

100. 11. Lease Portfolio management, Classification and Provisioning
( የሊዝ ውዝፍ ዕዳዎች ደረጃ አመዳደብ)
1. The Bank shall ensure the soundness of its lease portfolio and
balance sheet through a regular review of its portfolio and lease
provisioning in compliance with the relevant NBE directives.
2. Leased assets shall be classified as follows
a) Past due less than 90 days as Pass ;
b) Past due from 91-180 days as Special Mention ;
c) Past due from 181-360 days as Substandard ;
d) Past due from 361-540 days as Doubtful ;
e) Past due above 540 days as Loss ;
102

101. 12. Lease Risk Review
( የሊዝ ስጋት ግምገማ )
 The Bank shall ensure that its lease risk review,
portfolio analysis and lease provisioning are in
compliance with the relevant NBE directives.
103

102. 13. Write-Off/Write-Back
( የ ተበላሸ ዕዳ ስረዛ)
 NPLs deemed to be unrecoverable, after
repossession and exhausting all necessary actions
as per the established procedure, shall be written-
off/back as per the Bank’s write-off/back policy.
104

103. 14. Handling of Exceptions
( ለየት ያሉ ጉዳዮችን ማስተናገድ)
1. No policy exception shall be granted to new or expansion lease projects
at the time of lease underwriting or processing stage (i.e. lease application,
due diligence, document review, and appraisal, approval and contract
agreement).
2. Only issues of Lease projects under implementation and operational
which are found to be imperative and obliging for smooth
execution/operation of lease projects may be considered exceptionally,
3. There shall be no policy exceptions on areas of lease financing service
charge to be applied on leases.
4. Any approved policy exception shall be reported to the BoM and with a
copy to the Internal Audit Unit of the Bank on quarterly basis, and
5. Policy exceptions granted repeatedly shall be presented to the BoM for
consideration and to be included in the lease financing Policy.
105

104. 15. Record Keeping and Reporting
(የፋይናንስ መረጃዎችን አያያዝና ሪፖሪት በተመለከተ )
 Leased capital goods and financial portfolio records
shall be maintained and consolidated centrally in the
Bank’s database.
106

105. 16. Depreciation Allowance and Tax Exemption
(የ እርጅና ቅናሽ እና የ ግብር/ቀረጥ ዕፎይታ )
1. Depreciation allowance shall be for the benefit of the
lessee,
2. Lease Payments made to the Bank under capital goods
finance shall be exempted from Value Added Tax, and
3. The Bank shall be exempted from customs duties and
taxes on capital goods imported in accordance with the
relevant laws.
107

106. 17. Accountability
(ተጠያቂነት )
 The Bank’s staff who engaged in lease financing
and management activities shall individually and/or
jointly be accountable for any actions, negligence
and ignorance against this policy.
108

107. 18. Auditing
(ኦድትና ቁጥጥር)
1. The Internal Audit Unit of the Bank shall conduct an
audit periodically on the lease financing performances of
the Bank.
2. Lessees shall produce annual external audit report no
later than nine months after the closure of the financial
year.
109

108. 19. Complaint Handling
( በደንበኞች የሚቀርቡ አቤቱታዎችን ማስተናገድ )
 The Bank shall carefully consider complaints
of its customers and other stakeholders in
accordance with the relevant policies and
procedures.
110

109. 20. Revision
(የፖሊሲ ክለሳ)
This policy shall be reviewed every three
years from its date of approval or as
deemed necessary .
111

110. 21. Repeal
(የተሻረ ፖሊሲ )
 The Lease Financing Policy, issued in January
2016 and other related circulars and amendments
thereafter are hereby repealed and replaced by this
Policy.
112

111. አመሰግናለሁ፡፡
3/12/2024
113

112. Question or Comment ?
3/12/2024
114

113. ማጠቃለያ
 ውድ ሰልጣኞች ስኬታማ ለመሆን እና ብድር
ለመውሰድ ይህን ስልጠና መውሰድ ግዴታ ነው፡፡
ምክንያቱም በአግባቡ ብድሩን ለመጠቀም እና
ለመመለስ ህጎችን እና የብድር መስፈርቶችን ማወቅ
አስፈላጊ ነው፡፡
115

114. 116
ለተጨማሪ ማብራሪያ፡
የኢትዮጵያ ልማት ባንክ
አድራሻ፡
ዮሴፍ ብሮንዝ ቲቶ መንገድ
ስልክ፡ +251-11-551 11 88/89
የመ.ሣ.ቁ. 1900
ፋክስ፡ +251-11-551 16 06
አዲስአበባ፤ኢትዮጵያ
E-mail: dbe@ethionet.et
Website: www.dbe.com.et