natgillin/translations-raw huggingface dataset:
Distributions or withdrawals from the fund are allowed only upon the occurrence of specified events related to retirement, disability, or death (except rollover distributions to other retirement funds described in paragraphs A through D of this section or retirement and pension accounts described in subparagraph A(1) of section V of this Annex II), or penalties apply to distributions or withdrawals made before such specified events; or
izplačila ali dvigi iz sklada so dopustni samo ob določenih dogodkih, povezanih z upokojitvijo, invalidnostjo ali smrtjo (razen izplačil, prenesenih na druge pokojninske sklade, opisane v odstavkih A do D tega oddelka, ali pokojninske račune, opisane v prvem odstavku odstavka A oddelka V te priloge II), ali pa velja sistem malusov za izplačila ali dvige, opravljene pred takimi dogodki, ali
Contributions (other than certain permitted make-up contributions) by employees to the fund are limited by reference to earned income of the employee or may not exceed $50,000 annually, applying the rules set forth in Annex I for account aggregation and currency translation.
prispevki (razen določenih dopustnih dopolnilnih prispevkov) zaposlenih v sklad so omejeni glede na zasluženi dohodek zaposlenega ali ob upoštevanju pravila iz priloge I o seštevanju računov in pretvorbi valut ne smejo presegati 50.000 USD letno.
Narrow Participation Retirement Fund.
Pokojninski sklad z majhno udeležbo.
A fund established in Slovenia to provide retirement, disability, or death benefits to beneficiaries that are current or former employees (or persons designated by such employees) of one or more employers in consideration for services rendered, provided that:
Sklad, ki je ustanovljen v Sloveniji za zagotavljanje prejemkov za primer upokojitve, invalidnosti ali smrti upravičencem, ki so sedanji ali nekdanji zaposleni (ali osebe, ki jih določijo taki zaposleni) pri enem ali več delodajalcih, zaradi opravljenih storitev, če:
The fund has fewer than 50 participants;
ima sklad manj kot 50 udeležencev;
The fund is sponsored by one or more employers that are not Investment Entities or Passive NFFEs;
sklad financira en ali več delodajalcev, ki niso investicijski subjekti ali pasivni NFTS;
The employee and employer contributions to the fund (other than transfers of assets from treaty-qualified retirement funds described in paragraph A of this section or retirement and pension accounts described in subparagraph A(1) of section V of this Annex II) are limited by reference to earned income and compensation of the employee, respectively;
prispevki zaposlenih in delodajalcev v sklad (razen prenosov sredstev iz kvalificiranih pokojninskih skladov po mednarodni pogodbi, opisanih v odstavku A tega oddelka, ali s pokojninskih računov, opisanih v prvem pododstavku odstavka A oddelka V te priloge II) so omejeni glede na zasluženi dohodek oziroma nadomestila zaposlenega;
Participants that are not residents of Slovenia are not entitled to more than 20 percent of the fund&apos;s assets; and
udeleženci, ki niso rezidenti Slovenije, niso upravičeni do več kot 20 odstotkov sredstev sklada in
The fund is subject to government regulation and provides annual information reporting about its beneficiaries to the relevant tax authorities in Slovenia.
za sklad veljajo državni predpisi in sklad letno sporoča podatke o svojih upravičencih pristojnemu davčnemu organu v Sloveniji.
Pension Fund of an Exempt Beneficial Owner.
Pokojninski sklad oproščenega upravičenega lastnika.
A fund established in Slovenia by an exempt beneficial owner to provide retirement, disability, or death benefits to beneficiaries or participants that are current or former employees of the exempt beneficial owner (or persons designated by such employees), or that are not current or former employees, if the benefits provided to such beneficiaries or participants are in consideration of personal services performed for the exempt beneficial owner.
Sklad, ki ga oproščeni upravičeni lastnik ustanovi v Sloveniji za zagotavljanje prejemkov za primer upokojitve, invalidnosti ali smrti upravičencem ali udeležencem, ki so sedanji ali nekdanji zaposleni oproščenega upravičenega lastnika (ali osebe, ki jih določijo taki zaposleni) ali ki niso sedanji ali nekdanji zaposleni, če se prejemki takim upravičencem ali udeležencem zagotovijo zaradi osebnih storitev, opravljenih za oproščenega upravičenega lastnika.
Investment Entity Wholly Owned by Exempt Beneficial Owners.
Investicijski subjekt v celotni lasti oproščenih upravičenih lastnikov.
An Entity that is a Slovenian Financial Institution solely because it is an Investment Entity, provided that each direct holder of an Equity Interest in the Entity is an exempt beneficial owner, and each direct holder of a debt interest in such Entity is either a Depository Institution (with respect to a loan made to such Entity) or an exempt beneficial owner.
Subjekt, ki je finančna institucija Slovenije samo zato, ker je investicijski subjekt, če je vsak neposreden imetnik lastniškega deleža v subjektu oproščeni upravičeni lastnik in je vsak neposreden imetnik dolžniškega deleža v takem subjektu ali depozitna institucija (v zvezi s posojilom, danim takemu subjektu) ali oproščeni upravičeni lastnik.
Small or Limited Scope Financial Institutions that Qualify as Deemed-Compliant FFIs.
Male ali po dosegu omejene finančne institucije, ki veljajo za TFI, domnevno skladne s FATCA.
The following Financial Institutions are Non-Reporting Slovenian Financial Institutions that shall be treated as deemed-compliant FFIs for purposes of section 1471 of the U.S. Internal Revenue Code.
Naslednje finančne institucije so neporočevalske finančne institucije Slovenije, ki se za namene oddelka 1471 Zakonika o notranjih prihodkih ZDA obravnavajo kot TFI, domnevno skladne s FATCA.
Financial Institution with a Local Client Base.
Finančne institucije z lokalnimi strankami.
A Financial Institution satisfying the following requirements:
Finančna institucija, ki izpolnjuje naslednje zahteve:
The Financial Institution must be licensed and regulated as a financial institution under the laws of Slovenia;
finančna institucija mora imeti dovoljenje in biti urejena s predpisi kot finančna institucija po zakonodaji Slovenije;
The Financial Institution must have no fixed place of business outside of Slovenia.
finančna institucija ne sme imeti stalnega mesta poslovanja zunaj Slovenije.
For this purpose, a fixed place of business does not include a location that is not advertised to the public and from which the Financial Institution performs solely administrative support functions;
Pri tem stalno mesto poslovanja ne vključuje lokacije, ki se ne oglašuje v javnosti in na kateri finančna institucija opravlja samo administrativne pomožne funkcije;
The Financial Institution must not solicit customers or Account Holders outside Slovenia.
finančna institucija ne sme pridobivati strank ali imetnikov računov zunaj Slovenije.
For this purpose, a Financial Institution shall not be considered to have solicited customers or Account Holders outside Slovenia merely because the Financial Institution (a) operates a website, provided that the website does not specifically indicate that the Financial Institution provides Financial Accounts or services to nonresidents, and does not otherwise target or solicit U.S. customers or Account Holders, or (b) advertises in print media or on a radio or television station that is distributed or aired primarily within Slovenia but is also incidentally distributed or aired in other countries, provided that the advertisement does not specifically indicate that the Financial Institution provides Financial Accounts or services to nonresidents, and does not otherwise target or solicit U.S. customers or Account Holders;
Pri tem se ne šteje, da finančna institucija pridobiva stranke ali imetnike računov zunaj Slovenije samo zato, ker: (a) upravlja spletno stran, če na njej ni posebej navedeno, da finančna institucija zagotavlja finančne račune ali storitve nerezidentom, in se drugače ne osredotoča na stranke ali imetnike računov ZDA oziroma jih ne pridobiva, ali (b) oglašuje v tiskanih medijih ali na radijskih ali televizijskih postajah, ki se razpošiljajo ali ki oddajajo predvsem v Sloveniji, lahko pa se tudi nenamerno razpošiljajo ali oddajajo v drugih državah, če pri oglaševanju ni posebej nakazano, da finančna institucija zagotavlja finančne račune ali storitve nerezidentom, in se drugače ne osredotoča na stranke ali imetnike računov ZDA oziroma jih ne pridobiva;
The Financial Institution must be required under the laws of Slovenia to identify resident Account Holders for purposes of either information reporting or withholding of tax with respect to Financial Accounts held by residents or for purposes of satisfying Slovenia&apos;s AML due diligence requirements;
finančna institucija mora biti po zakonodaji Slovenije dolžna identificirati imetnike računov, ki so rezidenti, zaradi sporočanja informacij ali odtegovanja davka v zvezi s finančnimi računi, ki jih imajo rezidenti, ali zaradi izpolnjevanja zahtev Slovenije glede dolžne skrbnosti v zvezi s preprečevanjem pranja denarja;
At least 98 percent of the Financial Accounts by value maintained by the Financial Institution must be held by residents (including residents that are Entities) of Slovenia or a Member State of the European Union;
vsaj 98 odstotkov finančnih računov po vrednosti, ki jih vodi finančna institucija, morajo imeti rezidenti (vključno z rezidenti, ki so subjekti) Slovenije ali druge države članice Evropske unije;
Beginning on or before July 1, 2014, the Financial Institution must have policies and procedures, consistent with those set forth in Annex I, to prevent the Financial Institution from providing a Financial Account to any Nonparticipating Financial Institution and to monitor whether the Financial Institution opens or maintains a Financial Account for any Specified U.S. Person who is not a resident of Slovenia (including a U.S. Person that was a resident of Slovenia when the Financial Account was opened but subsequently ceases to be a resident of Slovenia) or any Passive NFFE with Controlling Persons who are U.S. residents or U.S. citizens who are not residents of Slovenia;
s 1. julijem 2014 ali pred njim mora imeti finančna institucija vzpostavljene politike in postopke, skladne s tistimi iz priloge I, s katerimi se preprečuje, da bi finančna institucija zagotovila finančni račun kateri koli nesodelujoči finančni instituciji, in s katerimi se spremlja, ali je finančna institucija odprla ali vodi finančni račun za katero koli določeno osebo ZDA, ki ni rezident Slovenije (vključno z osebo ZDA, ki je bila rezident Slovenije, ko je bil račun odprt, vendar je pozneje prenehala biti njen rezident), ali kateri koli pasivni NFTS z obvladujočimi osebami, ki so rezidenti ZDA ali državljani ZDA, ki niso rezidenti Slovenije;
Such policies and procedures must provide that if any Financial Account held by a Specified U.S. Person who is not a resident of Slovenia or by a Passive NFFE with Controlling Persons who are U.S. residents or U.S. citizens who are not residents of Slovenia is identified, the Financial Institution must report such Financial Account as would be required if the Financial Institution were a Reporting Slovenian Financial Institution (including by following the applicable registration requirements on the IRS FATCA registration website) or close such Financial Account;
take politike in postopki morajo zagotavljati, da mora finančna institucija, če je identificiran kateri koli račun, ki ga ima določena oseba ZDA, ki ni rezident Slovenije, ali pasivni NFTS z obvladujočimi osebami, ki so rezidenti ZDA ali državljani ZDA, ki niso rezidenti Slovenije, poročati o takem finančnem računu, kot bi morala, če bi bila finančna institucija poročevalska finančna institucija Slovenije (vključno z upoštevanjem veljavnih zahtev za registracijo na spletni strani IRS FATCA za registracijo), ali zapreti tak finančni račun;
With respect to a Preexisting Account held by an individual who is not a resident of Slovenia or by an Entity, the Financial Institution must review those Preexisting Accounts in accordance with the procedures set forth in Annex I applicable to Preexisting Accounts to identify any U.S. Reportable Account or Financial Account held by a Nonparticipating Financial Institution, and must report such Financial Account as would be required if the Financial Institution were a Reporting Slovenian Financial Institution (including by following the applicable registration requirements on the IRS FATCA registration website) or close such Financial Account;
glede že obstoječega računa, ki ga ima posameznik, ki ni rezident Slovenije, ali subjekt, mora finančna institucija pregledati take že obstoječe račune v skladu s postopki, ki so navedeni v prilogi I in veljajo za že obstoječe račune, da bi identificirala kateri koli račun ZDA, o katerem se poroča, ali finančni račun, ki ga ima nesodelujoča finančna institucija, ter mora poročati o takem finančnem računu, kot bi morala, če bi bila finančna institucija poročevalska finančna institucija Slovenije (vključno z upoštevanjem veljavnih zahtev za registracijo na spletni strani IRS FATCA za registracijo), ali zapreti tak finančni račun;
Each Related Entity of the Financial Institution that is a Financial Institution must be incorporated or organized in Slovenia and, with the exception of any Related Entity that is a retirement fund described in paragraphs A through D of section II of this Annex II, satisfy the requirements set forth in this paragraph A; and
vsak povezani subjekt finančne institucije, ki je finančna institucija, mora biti ustanovljen ali organiziran v Sloveniji in mora razen katerega koli povezanega subjekta, ki je pokojninski sklad, opisan v pododstavkih A do D oddelka II te priloge II, izpolnjevati zahteve, navedene v tem odstavku A, in
The Financial Institution must not have policies or practices that discriminate against opening or maintaining Financial Accounts for individuals who are Specified U.S. Persons and residents of Slovenia.
finančna institucija ne sme imeti politik ali praks, ki neenako obravnavajo odpiranje in vodenje finančnih računov posameznikov, ki so določene osebe ZDA in rezidenti Slovenije.
B. Local Bank.
B. Lokalna banka.
The Financial Institution operates solely as (and is licensed and regulated under the laws of Slovenia as) (a) a bank or (b) a credit union or similar cooperative credit organization that is operated without profit;
finančna institucija deluje izključno kot (in ima dovoljenje ter je s predpisi urejena po zakonodaji Slovenije kot): a) banka ali b) kreditna zveza ali podobna zadružna kreditna organizacija, ki deluje brez dobička;
The Financial Institution&apos;s business consists primarily of receiving deposits from and making loans to, with respect to a bank, unrelated retail customers and, with respect to a credit union or similar cooperative credit organization, members, provided that no member has a greater than five percent interest in such credit union or cooperative credit organization;
v zvezi z banko je poslovanje finančne institucije predvsem dajanje posojil nepovezanim malim strankam in prejemanje depozitov od njih, v zvezi s kreditno zvezo ali podobno zadružno kreditno organizacijo pa predvsem dajanje posojil članom in prejemanja depozitov od njih, če noben član v taki kreditni zvezi ali zadružni kreditni organizaciji nima več kot petodstotnega deleža;
The Financial Institution satisfies the requirements set forth in subparagraphs A(2) and A(3) of this section, provided that, in addition to the limitations on the website described in subparagraph A(3) of this section, the website does not permit the opening of a Financial Account;
finančna institucija izpolnjuje zahteve, navedene v drugem in tretjem pododstavku odstavka A tega oddelka, če poleg omejitev glede spletne strani (opisanih v tretjem pododstavku odstavka A tega oddelka) spletna stran ne omogoča odpiranja finančnega računa;
The Financial Institution does not have more than $175 million in assets on its balance sheet, and the Financial Institution and any Related Entities, taken together, do not have more than $500 million in total assets on their consolidated or combined balance sheets; and
finančna institucija nima več kot 175 milijonov USD v sredstvih v svoji bilanci stanja ter finančna institucija in kateri koli povezani subjekti skupaj nimajo več kot 500 milijonov USD v celotnih sredstvih v svoji konsolidirani ali združeni bilanci stanja in
Any Related Entity must be incorporated or organized in Slovenia, and any Related Entity that is a Financial Institution, with the exception of any Related Entity that is a retirement fund described in paragraphs A through D of section II of this Annex II or a Financial Institution with only low-value accounts described in paragraph C of this section, must satisfy the requirements set forth in this paragraph B.
kateri koli povezani subjekt mora biti ustanovljen ali organiziran v Sloveniji in kateri koli povezani subjekt, ki je finančna institucija, mora razen katerega koli povezanega subjekta, ki je pokojninski sklad, opisan v odstavkih A do D oddelka II te priloge II, ali finančne institucije samo z računi nizke vrednosti, opisane v odstavku C tega oddelka, izpolnjevati zahteve iz tega odstavka B.
Financial Institution with Only Low-Value Accounts.
Finančna institucija samo z računi nizke vrednosti.
A Slovenian Financial Institution satisfying the following requirements:
Finančna institucija Slovenije, ki izpolnjuje naslednje zahteve:
The Financial Institution is not an Investment Entity;
finančna institucija ni investicijski subjekt;
No Financial Account maintained by the Financial Institution or any Related Entity has a balance or value in excess of $50,000, applying the rules set forth in Annex I for account aggregation and currency translation; and
na nobenem računu, ki ga vodi finančna institucija ali povezani subjekt, stanje ali vrednost ne presega 50.000 USD ob upoštevanju pravil iz priloge I o seštevanju računov in pretvorbi valut in
The Financial Institution does not have more than $50 million in assets on its balance sheet, and the Financial Institution and any Related Entities, taken together, do not have more than $50 million in total assets on their consolidated or combined balance sheets.
finančna institucija nima več kot 50 milijonov USD v sredstvih v svoji bilanci stanja ter finančna institucija in kateri koli povezani subjekti skupaj nimajo več kot 50 milijonov USD v celotnih sredstvih v svoji konsolidirani ali združeni bilanci stanja.
Qualified Credit Card Issuer.
Kvalificirani izdajatelj kreditnih kartic.
A Slovenian Financial Institution satisfying the following requirements:
Finančna institucija Slovenija, ki izpolnjuje naslednje zahteve:
The Financial Institution is a Financial Institution solely because it is an issuer of credit cards that accepts deposits only when a customer makes a payment in excess of a balance due with respect to the card and the overpayment is not immediately returned to the customer; and
finančna institucija je finančna institucija samo zato, ker je izdajatelj kreditnih kartic, ki sprejema depozite samo, ko stranka opravi plačilo, ki presega dolgovano stanje na kartici, preplačilo pa se stranki ne vrne takoj, in
Beginning on or before July 1, 2014, the Financial Institution implements policies and procedures to either prevent a customer deposit in excess of $50,000, or to ensure that any customer deposit in excess of $50,000, in each case applying the rules set forth in Annex I for account aggregation and currency translation, is refunded to the customer within 60 days.
s 1. julijem 2014 ali pred njim finančna institucija izvaja politike in postopke, da prepreči depozit stranke nad 50.000 USD ali da zagotovi, da se kakršen koli depozit stranke nad 50.000 USD ob upoštevanju pravil iz priloge I o seštevanju računov in pretvorbi valut stranki vrne v 60 dneh.
For this purpose, a customer deposit does not refer to credit balances to the extent of disputed charges but does include credit balances resulting from merchandise returns.
Pri tem se depozit stranke ne nanaša na stanja v dobro v višini spornih obveznosti, vključuje pa stanja v dobro, ki so posledica vrnitve blaga.
Investment Entities that Qualify as Deemed-Compliant FFIs and Other Special Rules.
Investicijski subjekti, ki veljajo za TFI, domnevno skladne s FATCA, in druga posebna pravila.
The Financial Institutions described in paragraphs A through D of this section are Non-Reporting Slovenian Financial Institutions that shall be treated as deemed-compliant FFIs for purposes of section 1471 of the U.S. Internal Revenue Code.
Finančne institucije, ki so opisane v odstavkih A do D tega oddelka, so neporočevalske finančne institucije Slovenije, ki se za namene oddelka 1471 Zakonika o notranjih prihodkih ZDA obravnavajo kot TFI, domnevno skladne s FATCA.
In addition, paragraph F of this section provides special rules applicable to an Investment Entity.
Poleg tega so v odstavku F tega oddelka določena posebna pravila, ki veljajo za investicijski subjekt.
Sponsored Investment Entity and Controlled Foreign Corporation.
Sponzorirani investicijski subjekt in nadzorovana tuja korporacija.
A Financial Institution described in subparagraph A(1) or A(2) of this section having a sponsoring entity that complies with the requirements of subparagraph A(3) of this section.
Finančna institucija, ki je opisana v prvem ali drugem pododstavku odstavka A in ima sponzorski subjekt, ki izpolnjuje zahteve iz tretjega pododstavka odstavka A tega oddelka.
A Financial Institution is a sponsored investment entity if (a) it is an Investment Entity established in Slovenia that is not a qualified intermediary, withholding foreign partnership, or withholding foreign trust pursuant to relevant U.S. Treasury Regulations; and (b) an Entity has agreed with the Financial Institution to act as a sponsoring entity for the Financial Institution.
Finančna institucija je sponzorirani investicijski subjekt, če: a) je investicijski subjekt, ki je ustanovljen v Sloveniji in po ustreznih predpisih finančnega ministrstva ZDA ni kvalificirani posrednik, tuje partnerstvo, odgovorno za odtegljaje, ali tuji skrbniški sklad, odgovoren za odtegljaje, in b) se je neki subjekt dogovoril s finančno institucijo, da zanjo deluje kot sponzorski subjekt.