natgillin/translations-raw huggingface dataset:
A Financial Institution is a sponsored controlled foreign corporation if (a) the Financial Institution is a controlled foreign corporation organized under the laws of Slovenia that is not a qualified intermediary, withholding foreign partnership, or withholding foreign trust pursuant to relevant U.S. Treasury Regulations; (b) the Financial Institution is wholly owned, directly or indirectly, by a Reporting U.S. Financial Institution that agrees to act, or requires an affiliate of the Financial Institution to act, as a sponsoring entity for the Financial Institution; and (c) the Financial Institution shares a common electronic account system with the sponsoring entity that enables the sponsoring entity to identify all Account Holders and payees of the Financial Institution and to access all account and customer information maintained by the Financial Institution including, but not limited to, customer identification information, customer documentation, account balance, and all payments made to the Account Holder or payee.
Finančna institucija je sponzorirana nadzorovana tuja korporacija, če: a) je finančna institucija nadzorovana tuja korporacija, ki je organizirana po zakonodaji Slovenije in po ustreznih predpisih finančnega ministrstva ZDA ni kvalificirani posrednik, tuje partnerstvo, odgovorno za odtegljaje, ali tuji skrbniški sklad, odgovoren za odtegljaje, b) je finančna institucija neposredno ali posredno v celotni lasti poročevalske finančne institucije ZDA, ki se strinja, da deluje kot sponzorski subjekt za finančno institucijo, ali od odvisne osebe finančne institucije zahteva, da deluje kot sponzorski subjekt za finančno institucijo, in c) finančna institucija deli splošni elektronski sistem računov s sponzorskim subjektom, kar mu omogoča, da identificira vse imetnike računov in prejemnike plačil finančne institucije ter da ima dostop do vseh informacij glede vseh računov in strank, ki jih vodi finančna institucija, med drugim do informacij za identifikacijo strank, dokumentacije glede strank, stanja na računu in vseh plačil, opravljenih imetniku računa ali prejemniku plačila.
The sponsoring entity complies with the following requirements:
Sponzorski subjekt izpolnjuje naslednje zahteve:
The sponsoring entity is authorized to act on behalf of the Financial Institution (such as a fund manager, trustee, corporate director, or managing partner) to fulfill applicable registration requirements on the IRS FATCA registration website;
sponzorski subjekt je pooblaščen, da za finančno institucijo (kot upravljavec sklada, skrbnik, direktor korporacije ali poslovodni partner) izpolnjuje veljavne zahteve za registracijo na spletni strani IRS FATCA za registracijo;
The sponsoring entity has registered as a sponsoring entity with the IRS on the IRS FATCA registration website;
sponzorski subjekt se je registriral pri IRS kot sponzorski subjekt na spletni strani IRS FATCA za registracijo;
If the sponsoring entity identifies any U.S. Reportable Accounts with respect to the Financial Institution, the sponsoring entity registers the Financial Institution pursuant to applicable registration requirements on the IRS FATCA registration website on or before the later of December 31, 2015 and the date that is 90 days after such a U.S. Reportable Account is first identified;
če sponzorski subjekt v zvezi s finančno institucijo identificira katere koli račune ZDA, o katerih se poroča, jo registrira skladno z veljavnimi zahtevami za registracijo na spletni strani IRS FATCA za registracijo najpozneje 31. decembra 2015 oziroma najpozneje 90 dni po tem, ko je račun ZDA, o katerem se poroča, prvič identificiran, kar je poznejše;
The sponsoring entity agrees to perform, on behalf of the Financial Institution, all due diligence, withholding, reporting, and other requirements that the Financial Institution would have been required to perform if it were a Reporting Slovenian Financial Institution;
sponzorski subjekt se strinja, da za finančno institucijo izpolnjuje vse zahteve glede dolžne skrbnosti, odtegovanja, poročanja in druge zahteve, ki bi jih morala izpolnjevati finančna institucija, če bi bila poročevalska finančna institucija Slovenije;
The sponsoring entity identifies the Financial Institution and includes the identifying number of the Financial Institution (obtained by following applicable registration requirements on the IRS FATCA registration website) in all reporting completed on the Financial Institution&apos;s behalf; and
sponzorski subjekt identificira finančno institucijo in vključi njeno identifikacijsko številko (pridobljeno z upoštevanjem veljavnih zahtev za registracijo na spletni strani IRS FATCA za registracijo) v vsa poročanja, opravljena za finančno institucijo, in
The sponsoring entity has not had its status as a sponsor revoked.
status sponzorskega subjekta kot sponzorja ni bil preklican.
Sponsored, Closely Held Investment Vehicle.
Sponzorirani zaprti naložbeni nosilec.
The Financial Institution is a Financial Institution solely because it is an Investment Entity and is not a qualified intermediary, withholding foreign partnership, or withholding foreign trust pursuant to relevant U.S. Treasury Regulations;
finančna institucija je finančna institucija samo zato, ker je investicijski subjekt in po ustreznih predpisih finančnega ministrstva ZDA ni kvalificirani posrednik, tuje partnerstvo, odgovorno za odtegljaje, ali tuji skrbniški sklad, odgovoren za odtegljaje;
The sponsoring entity is a Reporting U.S. Financial Institution, Reporting Model 1 FFI, or Participating FFI, is authorized to act on behalf of the Financial Institution (such as a professional manager, trustee, or managing partner), and agrees to perform, on behalf of the Financial Institution, all due diligence, withholding, reporting, and other requirements that the Financial Institution would have been required to perform if it were a Reporting Slovenian Financial Institution;
sponzorski subjekt je poročevalska finančna institucija ZDA, poročevalska TFI po modelu 1 ali sodelujoča TFI, je pooblaščen, da deluje za finančno institucijo (kot je profesionalni upravljavec, skrbnik ali poslovodni partner), in se strinja, da za finančno institucijo izpolnjuje vse zahteve glede dolžne skrbnosti, odtegovanja, poročanja in druge zahteve, ki bi jih morala izpolnjevati finančna institucija, če bi bila poročevalska finančna institucija Slovenije;
The Financial Institution does not hold itself out as an investment vehicle for unrelated parties;
finančna institucija se ne predstavlja kot naložbeni nosilec za nepovezane osebe;
Twenty or fewer individuals own all of the debt interests and Equity Interests in the Financial Institution (disregarding debt interests owned by Participating FFIs and deemed-compliant FFIs and Equity Interests owned by an Entity if that Entity owns 100 percent of the Equity Interests in the Financial Institution and is itself a sponsored Financial Institution described in this paragraph B); and
največ dvajset posameznikov ima v lasti vse dolžniške deleže in lastniške deleže v finančni instituciji (brez upoštevanja dolžniških deležev v lasti sodelujočih TFI in TFI, domnevno skladnih s FATCA, in lastniških deležev v lasti subjekta, če ima ta subjekt v lasti 100 odstotkov lastniških deležev v finančni instituciji in je sam sponzorirana finančna institucija, opisana v tem odstavku B) in
The sponsoring entity complies with the following requirements:
sponzorski subjekt izpolnjuje naslednje zahteve:
The sponsoring entity agrees to perform, on behalf of the Financial Institution, all due diligence, withholding, reporting, and other requirements that the Financial Institution would have been required to perform if it were a Reporting Slovenian Financial Institution and retains documentation collected with respect to the Financial Institution for a period of six years;
sponzorski subjekt se strinja, da za finančno institucijo izpolnjuje vse zahteve glede dolžne skrbnosti, odtegovanja, poročanja in druge zahteve, ki bi jih morala izpolnjevati finančna institucija, če bi bila poročevalska finančna institucija Slovenije, ter šest let hrani dokumentacijo, zbrano v zvezi s finančno institucijo;
The sponsoring entity identifies the Financial Institution in all reporting completed on the Financial Institution&apos;s behalf; and
sponzorski subjekt identificira finančno institucijo v vseh poročanjih, ki jih opravi za finančno institucijo, in
Investment Advisors and Investment Managers.
Investicijski svetovalci in investicijski upravljavci.
An Investment Entity established in Slovenia that is a Financial Institution solely because it (1) renders investment advice to, and acts on behalf of, or (2) manages portfolios for, and acts on behalf of, a customer for the purposes of investing, managing, or administering funds deposited in the name of the customer with a Financial Institution other than a Nonparticipating Financial Institution.
Investicijski subjekt, ki je ustanovljen v Sloveniji in je finančna institucija izključno zato, ker: (1) stranki svetuje glede naložb in deluje zanjo ali (2) upravlja portfelje za stranko in deluje zanjo pri vlaganju, upravljanju ali vodenju sredstev, deponiranih v imenu stranke pri finančni instituciji, ki ni nesodelujoča finančna institucija.
Collective Investment Vehicle.
Kolektivni naložbeni nosilec.
An Investment Entity established in Slovenia that is regulated as a collective investment vehicle, provided that all of the interests in the collective investment vehicle (including debt interests in excess of $50,000) are held by or through one or more exempt beneficial owners, Active NFFEs described in subparagraph B(4) of section VI of Annex I, U.S. Persons that are not Specified U.S. Persons, or Financial Institutions that are not Nonparticipating Financial Institutions.
Naložbeni subjekt, ki je ustanovljen v Sloveniji in s predpisi urejen kot kolektivni naložbeni nosilec, če ima vse deleže v kolektivnem naložbenem nosilcu (vključno z dolžniškimi deleži nad 50.000 USD) en ali več oproščenih upravičenih lastnikov, aktivnih NFTS, opisanih v četrtem pododstavku odstavka B oddelka VI priloge I, ena ali več oseb ZDA, ki niso določene osebe ZDA, ali finančnih institucij, ki niso nesodelujoče finančne institucije, ali jih ima kdo prek njih.
Special Rules.
Posebna pravila.
The following rules apply to an Investment Entity:
Za investicijski subjekt veljajo naslednja pravila:
With respect to interests in an Investment Entity that is a collective investment vehicle described in paragraph D of this section, the reporting obligations of any Investment Entity (other than a Financial Institution through which interests in the collective investment vehicle are held) shall be deemed fulfilled.
glede deležev v investicijskem subjektu, ki je kolektivni naložbeni nosilec, opisan v odstavku D tega oddelka, se za obveznosti poročanja katerega koli investicijskega subjekta (razen finančne institucije, prek katere ima kdo deleže v kolektivnem naložbenem nosilcu) šteje, da so izpolnjene;
With respect to interests in an Investment Entity established in a Partner Jurisdiction that is regulated as a collective investment vehicle, all of the interests in which (including debt interests in excess of $50,000) are held by or through one or more exempt beneficial owners, Active NFFEs described in subparagraph B(4) of section VI of Annex I, U.S. Persons that are not Specified U.S. Persons, or Financial Institutions that are not Nonparticipating Financial Institutions; or
glede deležev v investicijskem subjektu, ki je ustanovljen v partnerski jurisdikciji in s predpisi urejen kot kolektivni naložbeni nosilec, če ima vse deleže v njem (vključno z dolžniškimi deleži nad 50.000 USD) en ali več oproščenih upravičenih lastnikov, aktivnih NFTS, opisanih v četrtem pododstavku odstavka B oddelka VI priloge I, ena ali več oseb ZDA, ki niso določene osebe ZDA, ali finančnih institucij, ki niso nesodelujoče finančne institucije, ali jih ima kdo prek njih, ali
With respect to interests in an Investment Entity that is a qualified collective investment vehicle under relevant U.S. Treasury Regulations;
glede deležev v investicijskem subjektu, ki je kvalificirani kolektivni naložbeni nosilec po ustreznih predpisih finančnega ministrstva ZDA,
the reporting obligations of any Investment Entity that is a Slovenian Financial Institution (other than a Financial Institution through which interests in the collective investment vehicle are held) shall be deemed fulfilled.
se za obveznosti poročanja katerega koli investicijskega subjekta, ki je finančna institucija Slovenije (razen finančne institucije, prek katere ima kdo deleže v kolektivnem naložbenem nosilcu), šteje, da so izpolnjene;
With respect to interests in an Investment Entity established in Slovenia that is not described in paragraph D or subparagraph E(2) of this section, consistent with paragraph 3 of Article 5 of the Agreement, the reporting obligations of all other Investment Entities with respect to such interests shall be deemed fulfilled if the information required to be reported by the first-mentioned Investment Entity pursuant to the Agreement with respect to such interests is reported by such Investment Entity or another person.
glede deležev v investicijskem subjektu, ki je ustanovljen v Sloveniji in ni opisan v odstavku D ali drugem pododstavku odstavka E tega oddelka, se skladno s tretjim odstavkom 5. člena sporazuma za obveznosti poročanja vseh drugih investicijskih subjektov glede takih deležev šteje, da so izpolnjene, če informacije, ki jih mora sporočati prvi omenjeni investicijski subjekt skladno s sporazumom glede takih deležev, sporoča tak investicijski subjekt ali druga oseba.
Accounts Excluded from Financial Accounts.
Računi, izključeni iz finančnih računov.
The following accounts are excluded from the definition of Financial Accounts and therefore shall not be treated as U.S. Reportable Accounts.
Naslednji računi so izključeni iz opredelitve finančnih računov in se torej ne obravnavajo kot računi ZDA, o katerih se poroča.
Certain Savings Accounts.
Določeni varčevalni računi
Retirement and Pension Account.
Pokojninski račun.
A retirement or pension account maintained in Slovenia that satisfies the following requirements under the laws of Slovenia.
Pokojninski račun, ki se vodi v Sloveniji in izpolnjuje naslednje zahteve po zakonodaji Slovenije:
The account is subject to regulation as a personal retirement account or is part of a registered or regulated retirement or pension plan for the provision of retirement or pension benefits (including disability or death benefits);
račun je urejen s predpisi kot osebni pokojninski račun ali je del registriranega ali s predpisi urejenega pokojninskega načrta za zagotavljanje pokojninskih prejemkov (vključno s prejemki za primer invalidnosti ali smrti);
The account is tax-favored (i.e., contributions to the account that would otherwise be subject to tax under the laws of Slovenia are deductible or excluded from the gross income of the account holder or taxed at a reduced rate, or taxation of investment income from the account is deferred or taxed at a reduced rate);
račun je davčno ugoden (tj., da se prispevki na račun, ki bi bili sicer obdavčeni po zakonodaji Slovenije, odštejejo ali izvzamejo iz bruto dohodka imetnika računa ali se obdavčijo po nižji stopnji ali pa se obdavčitev dohodka iz naložb z računa odloži ali obdavči po nižji stopnji);
Annual information reporting is required to the tax authorities in Slovenia with respect to the account;
davčnim organom v Sloveniji je treba letno sporočati informacije v zvezi z računom;
Withdrawals are conditioned on reaching a specified retirement age, disability, or death, or penalties apply to withdrawals made before such specified events; and
pogoji za dvig so dosežena določena upokojitvena starost, invalidnost ali smrt ali pa se pri dvigih pred takimi določenimi dogodki uporabijo malusi in
Either (i) annual contributions are limited to $50,000 or less, or (ii) there is a maximum lifetime contribution limit to the account of $1,000,000 or less, in each case applying the rules set forth in Annex I for account aggregation and currency translation.
ali (i) so letni prispevki omejeni na največ 50.000 USD ali (ii) so najvišji prispevki za celo življenje na račun omejeni na največ 1.000.000 USD, obakrat z uporabo pravil iz priloge I o seštevanju računov in pretvorbi valut.
Non-Retirement Savings Accounts.
Nepokojninski varčevalni računi.
An account maintained in Slovenia (other than an insurance or Annuity Contract) that satisfies the following requirements under the laws of Slovenia.
Račun, ki se vodi v Sloveniji (razen zavarovalne ali rentne pogodbe) in izpolnjuje naslednje zahteve po zakonodaji Slovenije:
The account is subject to regulation as a savings vehicle for purposes other than for retirement;
račun je urejen s predpisi kot naložbeni nosilec za druge namene, razen pokojninskih;
Withdrawals are conditioned on meeting specific criteria related to the purpose of the savings account (for example, the provision of educational or medical benefits), or penalties apply to withdrawals made before such criteria are met; and
pogoj za dvig je izpolnitev določenih pogojev, povezanih z namenom varčevalnega računa (npr. zagotavljanjem prejemkov v zvezi z izobraževanjem ali zdravstvom), ali pa se pri dvigih pred izpolnitvijo takih pogojev uporabijo malusi in
Annual contributions are limited to $50,000 or less, applying the rules set forth in Annex I for account aggregation and currency translation.
letni prispevki so omejeni na največ 50.000 USD z uporabo pravil iz priloge I o seštevanju računov in pretvorbi valut.
Savings Account Held under the National Housing Savings Scheme, provided that the annual amount saved is not in excess of fifty thousand Euro (€50.000).
Varčevalni račun po nacionalni stanovanjski varčevalni shemi, če znesek, privarčevan letno, ne presega petdeset tisoč eurov (50.000 €).
Certain Term Life Insurance Contracts.
Določene pogodbe začasnega življenjskega zavarovanja.
A life insurance contract maintained in Slovenia with a coverage period that will end before the insured individual attains age 90, provided that the contract satisfies the following requirements:
Pogodba življenjskega zavarovanja z dobo kritja, ki se bo končala, preden zavarovanec doseže starost 90 let, če pogodba izpolnjuje naslednje zahteve:
Periodic premiums, which do not decrease over time, are payable at least annually during the period the contract is in existence or until the insured attains age 90, whichever is shorter;
periodične premije, ki se s časom ne zmanjšujejo, se plačujejo vsaj letno, dokler pogodba velja ali dokler zavarovanec ne doseže starosti 90 let, kar je krajše;
The contract has no contract value that any person can access (by withdrawal, loan, or otherwise) without terminating the contract;
pogodba nima pogodbene vrednosti, ki bi bila na voljo kateri koli osebi (z dvigom, posojilom ali drugače), ne da bi bila pogodba prekinjena;
The amount (other than a death benefit) payable upon cancellation or termination of the contract cannot exceed the aggregate premiums paid for the contract, less the sum of mortality, morbidity, and expense charges (whether or not actually imposed) for the period or periods of the contract&apos;s existence and any amounts paid prior to the cancellation or termination of the contract; and
znesek (razen za primer smrti), ki se izplača ob odpovedi ali prekinitvi pogodbe, ne more preseči skupnih premij, plačanih po pogodbi, zmanjšanih za znesek za primer smrti, bolezni in za stroške (dejansko zaračunane ali ne) za obdobje ali obdobja veljavnosti pogodbe ter kakršne koli zneske, plačane pred odpovedjo ali prekinitvijo pogodbe, in
The contract is not held by a transferee for value.
pogodba ni bila odplačno prenesena na prevzemnika.
Account Held By an Estate.
Račun zapuščine.
An account maintained in Slovenia that is held solely by an estate if the documentation for such account includes a copy of the deceased&apos;s will or death certificate.
Račun, ki se vodi v Sloveniji in ga ima samo zapuščina, če dokumentacija za tak račun vključuje kopijo oporoke ali potrdila o smrti zapustnika.
Escrow Accounts.
Namenski (escrow) račun.
An account maintained in Slovenia established in connection with any of the following:
Račun, ki se vodi v Sloveniji in odpre v zvezi s katerim od naslednjega:
A court order or judgment.
sklepom ali sodbo sodišča;
A sale, exchange, or lease of real or personal property, provided that the account satisfies the following requirements:
prodajo, zamenjavo ali zakupom nepremičnega ali osebnega premoženja, če račun izpolnjuje naslednje zahteve:
The account is funded solely with a down payment, earnest money, deposit in an amount appropriate to secure an obligation directly related to the transaction, or a similar payment, or is funded with a financial asset that is deposited in the account in connection with the sale, exchange, or lease of the property;
na račun se sredstva nalagajo izključno kot predplačilo, ara, depozit v znesku, primernem za zavarovanje obveznosti, neposredno povezane s transakcijo, ali podobno plačilo ali se nanj nalagajo finančna sredstva v zvezi s prodajo, zamenjavo ali zakupom premoženja;
The account is established and used solely to secure the obligation of the purchaser to pay the purchase price for the property, the seller to pay any contingent liability, or the lessor or lessee to pay for any damages relating to the leased property as agreed under the lease;
račun se odpre in uporablja izključno za zavarovanje obveznosti kupca, da plača kupnino za premoženje, da prodajalec plača kakršno koli pogojno obveznost ali da zakupodajalec ali zakupojemalec plača kakršno koli odškodnino v zvezi z zakupljenim premoženjem, kot je bilo dogovorjeno z zakupom;
The assets of the account, including the income earned thereon, will be paid or otherwise distributed for the benefit of the purchaser, seller, lessor, or lessee (including to satisfy such person&apos;s obligation) when the property is sold, exchanged, or surrendered, or the lease terminates;
sredstva na računu, vključno z dohodkom iz sredstev na računu, se bodo izplačala ali drugače razdelila v korist kupca, prodajalca, zakupojemalca ali zakupodajalca (vključno za poravnavo njegove obveznosti), ko bo premoženje prodano, zamenjano ali izročeno ali ko se zakup prekine;
The account is not a margin or similar account established in connection with a sale or exchange of a financial asset; and
račun ni kritni račun ali podoben račun, odprt v zvezi s prodajo ali zamenjavo finančnih sredstev, in
The account is not associated with a credit card account.
račun ni povezan z računom kreditne kartice;
An obligation of a Financial Institution servicing a loan secured by real property to set aside a portion of a payment solely to facilitate the payment of taxes or insurance related to the real property at a later time.
obveznostjo finančne institucije, ki opravlja storitve v zvezi s posojilom, zavarovanim z nepremičnino, da rezervira del plačila izključno zato, da omogoči poznejše plačilo davkov ali zavarovanja v zvezi z nepremičnino;
An obligation of a Financial Institution solely to facilitate the payment of taxes at a later time.
obveznostjo finančne institucije izključno zato, da omogoči poznejše plačilo davkov.
Partner Jurisdiction Accounts.
Računi partnerskih jurisdikcij.
An account maintained in Slovenia and excluded from the definition of Financial Account under an agreement between the United States and another Partner Jurisdiction to facilitate the implementation of FATCA, provided that such account is subject to the same requirements and oversight under the laws of such other Partner Jurisdiction as if such account were established in that Partner Jurisdiction and maintained by a Partner Jurisdiction Financial Institution in that Partner Jurisdiction.
Račun, ki se vodi v Sloveniji in je izključen iz opredelitve finančnega računa po sporazumu med Združenimi državami in drugo partnersko jurisdikcijo, ki omogoča izvajanje FATCA, če za tak račun veljajo enaki pogoji in nadzor po zakonodaji take druge partnerske jurisdikcije, kot če bi bil tak račun odprt v tej partnerski jurisdikciji in bi ga vodila finančna institucija partnerske jurisdikcije v tej partnerski jurisdikciji.