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FOREIGN PRIVATE CAPITAL IN RWANDA YEAR 2019 27 OTHER FINDINGS 3 This chapter discusses other findings related to investments in Rwanda. It includes employment and compensation of employees, entity turnovers, and contribution to external trade from the private companies that hold investments from abroad. FOREIGN PRIVATE CAPITAL IN RWANDA YEAR 2019 28 3.1. Entity T urnover The private entities included in the FPC census registered a total turnover of $ 2,446.5 Million in 2018, which is an increase of 17 .4 percent, compared to $ 2,134.0 Million registered in 2017 . This positive performance resulted from rising turnovers in the financial, manufacturing, ICT , mining, wholesale and retail trade, mining, and other sectors, which represented 86.8 percent of the total FPC companies’ turnovers, outweighing a decrease in agriculture, transport, construction, and education sectors. The total turnovers of FPC companies represented a share of 25.8 percent of nominal GDP in 2018, from 22.8 percent in 2017 , pointing to an increasing role of FPC companies in the total economic growth of the country. T able 15: FPC 2019 Entity T urnovers by Sector ($ Millions except otherwise indicated) 3.2. Employment and Compensation of Employees The census shows that, in private entities included in FPC, employment grew by 6.4 percent to a total number of employees of 73,695 in 2018 from 69,241 employees in 2017 , of which local employees account for 96.7 percent. T able 16: FPC 2016 Census Employment by Position in 2018 Sector 2014 2015 2016 2017 2018 % change % share Agriculture 43.0 67 .9 135.8 181.6 173.4 -4.5% 7 .1% Education 5.6 6.3 9.3 8.2 10.2 24.8% 0.4% Construction 114.0 68.4 37 .8 24.4 24.2 -0.8% 1.0% Financial & Insurance 445.3 441.4 450.0 497 .7 522.6 5.0% 21.4% ICT 155.7 195.1 376.0 430.4 472.3 9.7% 19.3% Manufacturing 414.5 286.2 290.7 300.3 498.8 66.1% 20.4% Mining 151.3 62.3 64.7 66.5 79.8 20.0% 3.3% T ourism 26.7 34.3 55.9 67 .6 63.7 -5.8% 2.6% T ransportation 109.1 37 .9 64.2 53.2 50.8 -4.5% 2.1% Wholesale 321.3 334.8 251.6 253.5 316.9 25.0% 13.0% Other sectors 17 .8 26.1 398.0 200.7 233.8 16.5% 9.6% TOTAL 1,804.3 1,560.7 2,134.0 2,084.3 2,446.5 17 .4% 100% % GDP 22.5% 18.8% 25.1% 22.8% 25.8%
Table 15: FPC 2019 Entity Turnovers by Sector ($ Millions except otherwise indicated) Source: FPC 2019 Census Source: FPC 2019 Census POSITION FOREIGN ST FOREIGN LT LOCAL TOTAL Manageria 39 1,304 2,149 3,492 Administrative 6 162 13,283 13,451 Skilled T echnician 34 881 8,542 9,458 Casual 17 25 47 ,253 47 ,295 Total 96 2,372 71,227 73,695 Table 16: FPC 2016 Census Employment by Position in 2018 FOREIGN PRIVATE CAPITAL IN RWANDA YEAR 2019 29 By gender, male occupied 65.8 percent of the total employment compared to 34.2 percent of female. Males are mostly employed in agriculture, construction, electricity and manufacturing sectors, while females are in finance, health, and education sectors. Figure 6: Distribution of Employment by Gender in 2018 Figure 6: Distribution of Employment by Gender in 2018 Manager Adminstrative Skilled Technician Casual FemaleMale 5,000 10,000 15,000 20,000 30,000 35,000 25,000 Source: FPC 2019 Census The total compensation of employees paid increased by 6.3 percent, amounting to $ 478.4 Million in 2018, of which 81.2 percent was for Rwandan employees and 18.8 percent for the total compensation of foreigners from $ 450.3 Million recorded in 2017 . The manufacturing sector, together with the financial, mining and ICT sectors, had the highest compensation of employees, overall totaling to 83.0 percent of the total. T able 17: Compensation of Employees ($ Millions) Sectors 2014 2015 2016 2017 2018 Financial services 164.9 90.3 108.4 118.9 100.4 ICT 15.8 41.7 36.2 39.8 63.0 Manufacturing 24.0 117 .8 114.8 127 .1 137 .4 Mining 2.2 4.6 98.2 107 .1 96.4 T ourism 6.0 31.9 1.5 1.6 2.9 T ransportation 40.0 5.9 0.3 0.3 3.4 Wholesale & Retail trade 9.6 11.0 10.0 10.7 12.7 Other sectors 55.8 28.3 41.0 44.7 62.4 TOTAL 318.3 331.5 410.4 450.3 478.4 Source: FPC 2019 Census FOREIGN PRIVATE CAPITAL IN RWANDA YEAR 2019 30 3.3. Contribution on External Trade FPC 2019 results show that the private entities exported goods and services amounted to $306.8 Million in 2018, representing 15.0 percent of the total country exports of goods and services, and 3.2 percent of GDP; mainly driven by exports from the wholesale, mining, electricity, manufacturing, and financial sectors. The census also shows that the imports of goods and services by these FPC companies amounted to $ 470.1 Million in 2018, representing 15.1 percent of the total country’s imports of goods and services, and 4.9 percent of GDP. These imports were mainly driven by imports of goods by wholesale and retail trade sectors, followed by imports of intermediary and investment goods by manufacturing, electricity, and ICT sectors. As a result, the FPC companies recorded a trade deficit of $ 163.3 Million in 2018, representing 11.4 percent of the total country’s trade deficit in goods and services and 1.7 percent of GDP. FPC companies ‘exports cover 65.3 percent of imports, indicating the substantial contribution of foreign investment to an increase in domestic production and exports. Table 18: FPC 2019 Census Exports – Imports of Goods and Service in 2018 ($ Millions) Sectors Exports Imports Net Exports Agriculture 21.3 3.5 17.8 Construction 0.0 2.9 -2.9 Electricity, gas and steam 41.3 63.2 -21.9 Financial 19.6 0.0 19.6 ICT 0.0 24.3 -24.3 Manufacturing 29.8 177.9 -148.0 Mining 61.5 11.1 50.4 Wholesale and retail trade 76.5 1.1 75.4 Other sectors 56.7 186.1 -129.4 TOTAL 306.8 470.1 -163.3 % of total trade
15.0% 15.1% 11.4% % GDP
3.2% 4.9% -1.7% Source: FPC 2019 Census

FOREIGN PRIVATE CAPITAL IN RWANDA YEAR 2019 31 FPC 2019 results show that the private entities exported goods and services amounted to $306.8 Million in 2018 representing 15% of the total country exports of goods and services, FOREIGN PRIVATE CAPITAL IN RWANDA YEAR 2019 32

FOREIGN PRIVATE CAPITAL IN RWANDA YEAR 2019 33 INVESTOR PERCEPTION 4 This part summarizes views from the 2019 FPC data that were anonymously collected on the business environment in Rwanda from the investor perspective on different aspects. The investor perception index is calculated based on eight themes, with a scale ranging from one (very bad/ poor) to seven (very good). This chapter summarizes the general findings of each theme, and the annex contains the details of questions asked by each theme. FOREIGN PRIVATE CAPITAL IN RWANDA YEAR 2019 34 The Rwandan business environment keeps improving with an average score of 74.6 percent for the total Investor Perception Index (IPI) in 2018, following an improvement in the ease of doing business, whereby in 2019, Rwanda was ranked 29th worldwide, 2nd in Africa, and 1st in the East Africa community in ease of doing business (WBG, 2018). As shown in the figure below, the governance theme leads with an IPI of 80.5, followed by legal framework (79.5), support service (79.4), trading across borders (77 .6), infrastructure (77 .2), tax and investment framework (71.4), economic and finance (71.0), and domestic resources (60.1). Figure 7: Investor perception index per theme (percent responses on very good) The governance recorded a higher IPI of 80.5, following records made by the political stability, the reliability of Government to deliver, the effort made by the Rwandan Government to promote private businesses, and the fight against corruption at the central level and judiciary institutions. The legal framework recorded an IPI of 79.5, thanks to the ease of purchasing and registering land and other properties, and to the ability of legal institutions to enforce existing laws, and keep people accountable and audited. The support service provided to private companies recorded an IPI of 79.4, with a high record in company registration, the procedure to obtain operation permits, and the availability of places to install offices, firms, and other physical operation input. The trading across borders recorded an IPI of 77 .6, thanks to the ease and cost of meeting standards for exports, the length of time taken to obtain an export certification, the efficiency of Mombasa and Dar Es Salaam ports, and the ease of dealing with customs. The availability of infrastructure recorded an IPI of 77 .2, thanks to the availability of telephone, electricity, internet, and transport. However, the cost of infrastructure recorded an IPI of 59.2, due to high cost of electricity, water and transport. The taxation and investment framework recorded an IPI of 71.4, thanks to the ease of remitting revenue on investment, the quality of tax incentives of exports, investments, and imports of capital and intermediary goods that are inputs in the production process. The electronic registration of the Rwanda Revenue Authority (RRA) has significantly reduced the time required to prepare tax forms, by significantly improving the consistency and fairness in services rendered by RRA, which has contributed to an improvement in this category. Governance 80.5 79.5 79.4 7 7.6 7 7. 2 74.6 71.4 71.0 60.1 Legal Framework Support Services T rading Across Borders Infrastructure Average T ax and Investment Framework Economic and Finance Domestic Resources 10 20 30 40 50 60 70 80 90 Source: FPC 2019 Census FOREIGN PRIVATE CAPITAL IN RWANDA YEAR 2019 35 The economic and financial factors recorded an IPI of 71.0, thanks to stable prices, the availability of local finances, and less volatile exchange rates. The domestic resources recorded an IPI of 60.1, driven by local supplies and labor costs. Nevertheless, raw materials, skilled labor, land, and domestic market size weighed on this index. CONCLUSION In 2019, the enumerated 288 FPC companies, registered an increase in profitability, sales, and value-added, coupled with higher employment creation and taxes paid. T o fully realize the country’s investment potential, the Government continues to offer incentives to both domestic and foreign investors through the Rwanda Development Board in the form of fiscal and non-fiscal incentives.
Rwandan’s foreign direct investment inflows increased to $463.0 Million from $452.2 Million in 2017 . This was mainly due to an increase in the FDI inflows, which grew by 16.6 percent to $381.9 Million, reflecting increased investment in electricity, gas and steam sector ($165.2 Million). Hence, the government commitment to connect every Rwandan household to the main grid by 2023. The foreign commercial borrowing continues to shrink from 2015, by a decline of 21.2 percent to $75.2 Million from $95.4 Million recorded in 2017 . FDI liabilities inflows in 2018 were mainly from Mauritius, Netherlands, Kenya, and the US. Electricity, gas, and steam sector were the major recipient accounting for 35.4 percent share of the total inflows. As of the end-2018, Private Sector External Debt stock was $1,819.0 Million, 9.3 percent higher than the end-2017 stock position of $1,663.6 Million driven by net debt disbursements largely from affiliates. With regard to investor perceptions, the survey revealed that the overall ease of doing business in Rwanda was generally conducive, supported by good governance/ or institutional structures and political stability. The census further revealed that improvement in infrastructures, trading across borders, and support services were equally important in the decision-making process for respondents to invest or extend their stay in Rwanda. Factors with adverse impact on doing business in Rwanda were relatively domestic resources, economic, and finances. In conclusion, FDI inflows to Rwanda remain evenly distributed in major sectors of ICT , finance and insurance, and tourism. The country should be innovative and come up with various fiscal and non-fiscal incentives that will attract FDIs. The Government should stay on course in implementing the measures to consolidate the macroeconomic stability further and safeguard the positive achievements recorded in the previous medium-term plan periods such as stabilization in the exchange rate, sustaining single-digit inflation, reforms in doing business and improved investment climate.

The improvement in the macroeconomic environment and other sector-specific interventions will further boost investor confidence in the economy and stimulate investments in key strategic sectors such as agriculture, mining, manufacturing, and tourism. Thereby leading to the creation of decent jobs and enhancing economic development. FOREIGN PRIVATE CAPITAL IN RWANDA YEAR 2019 36 REFERENCES IMF, 2009, Balance of Payments and International Investment Position Manual Six Edition BPM6. Washington DC: International Monetary Fund. World Bank Group, 2008. Doing Business 2009. Comparing Regulations in 181 Economies. Washington DC. The International Bank for Reconstruction and Development / the World Bank World Bank Group, 2017. Doing Business 2018. Reforming to Create Jobs. Washington DC. The International Bank for Reconstruction and Development / the World Bank World Bank Group, 2018. Doing Business 2019. Training for Reform. Washington DC. The International Bank for Reconstruction and Development / the World Bank ANNEX METHODOLOGY This chapter discusses the methodology used to conduct the census (2018). It covers the organization of the census, data collection, and processing, in line with international standards. • Organization of the census The Foreign Private Capital (FPC) is an activity that is jointly carried out by four institutions namely; National Bank of Rwanda (NBR), Rwanda Development Board (RDB), National Institute of Statistics of Rwanda (NISR), and Private Sector Federation (PSF). This census collected data for the year 2017, from resident companies that received foreign investments within Rwanda. The data collected is categorized by industrial sectors, as defined by the United Nations International Standard for Industrial Classification (ISIC 4). Prior to the fieldwork, the database of companies with foreign private investment taken from the investor’s register was updated. • Questionnaire The questionnaire design is based on the Balance of Payment Manuel Six, published by the International Monetary Fund (IMF, 2009). The questionnaire is meant to capture information on; industrial classification, equity, non-equity, and income on investments and investor’s perception.
• Investor Perception Index (IPI) Computation This index includes eight themes identified using the IPI developed by the Ministry of Trade and Industry (MINICOM) in 2012 that captures investor’s perception of different gaps regarding investment in Rwanda. Each theme has sub-themes, which are ranked by investors from a scale of one (very poor or very low) to seven (very good or very high). The sub-themes have equal weights, and their scores are aggregated to produce a rating or rank for the main theme, which is translated into percentage score using the following formula: • Fieldwork and data quality checks