natgillin/translations-raw huggingface dataset:
Obtains a self-certification (which may be on an IRS Form W-8 or similar agreed form) from the Account Holder that it is a certified deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or
ne pridobi samopotrdila (ki je lahko na obrazcu IRS W-8 ali podobnem dogovorjenem obrazcu) od imetnika računa, da je potrjena TFI, domnevno skladna s FATCA, ali oproščeni upravičeni lastnik, kakor sta ta izraza opredeljena v ustreznih predpisih finančnega ministrstva ZDA, ali
In the case of a participating FFI or registered deemed-compliant FFI, verifies the Account Holder&apos;s Global Intermediary Identification Number on the published IRS FFI list.
v primeru sodelujoče TFI ali registrirane TFI, domnevno skladne s FATCA, ne preveri globalne posredniške identifikacijske številke imetnika računa na seznamu TFI, ki ga objavi IRS.
Determine Whether an Account Held by an NFFE Is a U.S. Reportable Account.
Ugotavljanje, ali je račun, ki ga ima NFTS, račun ZDA, o katerem se poroča.
With respect to an Account Holder of a Preexisting Entity Account that is not identified as either a U.S. Person or a Financial Institution, the Reporting Slovenian Financial Institution must identify (i) whether the Account Holder has Controlling Persons, (ii) whether the Account Holder is a Passive NFFE, and (iii) whether any of the Controlling Persons of the Account Holder is a U.S. citizen or resident.
V zvezi z imetnikom že obstoječega računa subjekta, ki ni opredeljen ne kot oseba ZDA ne kot finančna institucija, mora poročevalska finančna institucija Slovenije ugotoviti: (i) ali ima imetnik računa obvladujoče osebe, (ii) ali je imetnik računa pasivni NFTS in (iii) ali je katera od obvladujočih oseb imetnika računa državljan ali rezident ZDA.
In making these determinations the Reporting Slovenian Financial Institution must follow the guidance in subparagraphs D(4)(a) through D(4)(d) of this section in the order most appropriate under the circumstances.
Pri tem ugotavljanju mora poročevalska finančna institucija Slovenije upoštevati navodila v točkah a) do d) četrtega pododstavka odstavka D tega oddelka v najprimernejšem vrstnem redu glede na okoliščine.
For purposes of determining the Controlling Persons of an Account Holder, a Reporting Slovenian Financial Institution may rely on information collected and maintained pursuant to AML/KYC Procedures.
Pri ugotavljanju obvladujočih oseb imetnika računa se poročevalska finančna institucija Slovenije lahko opre na informacije, ki se zbirajo in vodijo v skladu s postopki za preprečevanje pranja denarja ali poznavanje strank.
For purposes of determining whether the Account Holder is a Passive NFFE, the Reporting Slovenian Financial Institution must obtain a self-certification (which may be on an IRS Form W-8 or W-9, or on a similar agreed form) from the Account Holder to establish its status, unless it has information in its possession or that is publicly available, based on which it can reasonably determine that the Account Holder is an Active NFFE.
Pri ugotavljanju, ali je imetnik računa pasivni NFTS, mora poročevalska finančna institucija Slovenije od imetnika računa pridobiti samopotrdilo (ki je lahko na obrazcu IRS W-8 ali W-9 ali podobnem dogovorjenem obrazcu), da ugotovi njegov status, razen če na podlagi informacij, s katerimi razpolaga ali so javno dostopne, utemeljeno ne ugotovi, da je imetnik računa aktivni NFTS.
For purposes of determining whether a Controlling Person of a Passive NFFE is a U.S. citizen or resident for tax purposes, a Reporting Slovenian Financial Institution may rely on:
Pri ugotavljanju, ali je obvladujoča oseba pasivnega NFTS državljan ali rezident ZDA za davčne namene, se poročevalska finančna institucija Slovenije lahko opre na:
Information collected and maintained pursuant to AML/KYC Procedures in the case of a Preexisting Entity Account held by one or more NFFEs with an account balance or value that does not exceed $1,000,000; or
informacije, ki se zbirajo in vodijo v skladu s postopki za preprečevanje pranja denarja ali poznavanje strank glede že obstoječega računa subjekta, ki ga ima en ali več NFTS, s stanjem ali vrednostjo, ki ne presega 1.000.000 USD, ali
A self-certification (which may be on an IRS Form W-8 or W-9, or on a similar agreed form) from the Account Holder or such Controlling Person in the case of a Preexisting Entity Account held by one or more NFFEs with an account balance or value that exceeds $1,000,000.
samopotrdilo (ki je lahko na obrazcu IRS W-8 ali W-9 ali podobnem dogovorjenem obrazcu) imetnika računa ali obvladujoče osebe glede že obstoječega računa subjekta, ki ga ima en ali več NFTS, s stanjem ali vrednostjo, ki presega 1.000.000 USD.
If any Controlling Person of a Passive NFFE is a U.S. citizen or resident, the account shall be treated as a U.S. Reportable Account.
Če je katera koli obvladujoča oseba pasivnega NFTS državljan ali rezident ZDA, se račun obravnava kot račun ZDA, o katerem se poroča.
E. Timing of Review and Additional Procedures Applicable to Preexisting Entity Accounts.
E. Časovni okvir postopkov pregleda in dodatnih postopkov, ki veljajo za že obstoječe račune subjektov
Review of Preexisting Entity Accounts with an account balance or value that exceeds $250,000 as of June 30, 2014 must be completed by June 30, 2016.
Pregled že obstoječih računov subjektov s stanjem ali vrednostjo, ki na dan 30. junija 2014 presega 250.000 USD, se mora dokončati do 30. junija 2016.
Review of Preexisting Entity Accounts with an account balance or value that does not exceed $250,000 as of June 30, 2014, but exceeds $1,000,000 as of December 31 of 2015 or any subsequent year, must be completed within six months after the last day of the calendar year in which the account balance or value exceeds $1,000,000.
Pregled že obstoječih računov s stanjem ali vrednostjo, ki na dan 30. junija 2014 ne presega 250.000 USD, vendar na dan 31. decembra leta 2015 ali katerega koli naslednjega leta presega 1.000.000 USD, se mora dokončati v šestih mesecih po zadnjem dnevu koledarskega leta, v katerem stanje na računu ali vrednost preseže 1.000.000 USD.
If there is a change of circumstances with respect to a Preexisting Entity Account that causes the Reporting Slovenian Financial Institution to know, or have reason to know, that the self-certification or other documentation associated with an account is incorrect or unreliable, the Reporting Slovenian Financial Institution must redetermine the status of the account in accordance with the procedures set forth in paragraph D of this section.
Če se spremenijo okoliščine v zvezi z že obstoječim računom subjekta, zaradi česar poročevalska finančna institucija Slovenije spozna ali utemeljeno domneva, da je samopotrdilo ali druga dokumentacija v zvezi z računom nepravilna ali nezanesljiva, mora poročevalska finančna institucija Slovenije ponovno določiti status računa v skladu s postopki iz odstavka D tega oddelka.
V. New Entity Accounts.
V. Novi računi subjektov.
The following rules and procedures apply for purposes of identifying U.S. Reportable Accounts and accounts held by Nonparticipating Financial Institutions among Financial Accounts held by Entities and opened on or after July 1, 2014 (&quot;New Entity Accounts&quot;).
Za identificiranje računov ZDA, o katerih se poroča, in računov, ki jih imajo nesodelujoče finančne institucije, med finančnimi računi, ki jih imajo subjekti in so bili odprti 1. julija 2014 ali po njem (novi računi subjektov), se uporabljajo naslednja pravila in postopki.
Unless the Reporting Slovenian Financial Institution elects otherwise, either with respect to all New Entity Accounts or, separately, with respect to any clearly identified group of such accounts, where the implementing rules in Slovenia provide for such election, a credit card account or a revolving credit facility treated as a New Entity Account is not required to be reviewed, identified, or reported, provided that the Reporting Slovenian Financial Institution maintaining such account implements policies and procedures to prevent an account balance owed to the Account Holder that exceeds $50,000.
Razen če se poročevalska finančna institucija Slovenije odloči drugače glede vseh novih računov subjektov ali posebej glede katere koli jasno opredeljene skupine takih računov, kadar izvedbena pravila v Sloveniji tako izbiro omogočajo, se za račun kreditne kartice ali revolving kredit, ki se obravnava kot nov račun subjekta, ne zahteva pregled, identificiranje ali poročanje, če poročevalska finančna institucija Slovenije, ki vodi tak račun, izvaja politike in postopke za preprečevanje, da bi stanje obveznosti na računu do imetnika računa preseglo 50.000 USD.
Other New Entity Accounts.
Drugi novi računi subjektov.
With respect to New Entity Accounts not described in paragraph A of this section, the Reporting Slovenian Financial Institution must determine whether the Account Holder is:
Glede novih računov subjektov, ki niso opisani v odstavku A tega oddelka, mora poročevalska finančna institucija Slovenije ugotoviti, ali je imetnik računa:
(i) a Specified U.S. Person; (ii) a Slovenian Financial Institution or other Partner Jurisdiction Financial Institution; (iii) a participating FFI, a deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or (iv) an Active NFFE or Passive NFFE.
(i) določena oseba ZDA; (ii) finančna institucija Slovenije ali finančna institucija druge partnerske jurisdikcije; (iii) sodelujoča TFI, TFI, domnevno skladna s FATCA, ali oproščeni upravičeni lastnik, kakor so ti izrazi opredeljeni v ustreznih predpisih finančnega ministrstva ZDA, ali (iv) aktivni NFTS ali pasivni NFTS.
Subject to subparagraph B(2) of this section, a Reporting Slovenian Financial Institution may determine that the Account Holder is an Active NFFE, a Slovenian Financial Institution, or other Partner Jurisdiction Financial Institution if the Reporting Slovenian Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder&apos;s Global Intermediary Identification Number or other information that is publicly available or in the possession of the Reporting Slovenian Financial Institution, as applicable.
Ob upoštevanju drugega pododstavka odstavka B tega oddelka lahko poročevalska finančna institucija Slovenije ugotovi, da je imetnik računa aktivni NFTS, finančna institucija Slovenije ali finančna institucija druge partnerske jurisdikcije, če utemeljeno ugotovi, da ima imetnik računa tak status na podlagi globalne posredniške identifikacijske številke ali drugih informacij, ki so javno dostopne oziroma s katerimi razpolaga poročevalska finančna institucija Slovenije.
If the Account Holder is a Slovenian Financial Institution or other Partner Jurisdiction Financial Institution treated by the IRS as a Nonparticipating Financial Institution, then the account is not a U.S. Reportable Account, but payments to the Account Holder must be reported as contemplated in subparagraph 1(b) of Article 4 of the Agreement.
Če je imetnik računa slovenska finančna institucija ali finančna institucija partnerske jurisdikcije, ki jo IRS obravnava kot nesodelujočo finančno institucijo, se račun ne šteje za račun ZDA, o katerem se poroča, vendar je treba o plačilih imetniku računa poročati, kot je predvideno v pododstavku b) prvega odstavka 4. člena sporazuma.
In all other cases, a Reporting Slovenian Financial Institution must obtain a self-certification from the Account Holder to establish the Account Holder&apos;s status.
V vseh drugih primerih mora poročevalska finančna institucija Slovenije od imetnika računa pridobiti samopotrdilo, da ugotovi status imetnika računa.
Based on the self-certification, the following rules apply:
Pri upoštevanju samopotrdila veljajo naslednja pravila:
If the Account Holder is a Specified U.S. Person, the Reporting Slovenian Financial Institution must treat the account as a U.S. Reportable Account.
Če je imetnik računa določena oseba ZDA, mora poročevalska finančna institucija Slovenije tak račun obravnavati kot račun ZDA, o katerem se poroča.
If the Account Holder is a Passive NFFE, the Reporting Slovenian Financial Institution must identify the Controlling Persons as determined under AML/KYC Procedures, and must determine whether any such person is a U.S. citizen or resident on the basis of a self-certification from the Account Holder or such person.
Če je imetnik računa pasivni NFTS, mora poročevalska finančna institucija Slovenije identificirati obvladujoče osebe, kot so ugotovljene po postopkih za preprečevanje pranja denarja ali poznavanje strank, in mora na podlagi samopotrdila imetnika računa ali take osebe ugotoviti, ali je katera koli taka oseba državljan ali rezident ZDA.
If any such person is a U.S. citizen or resident, the Reporting Slovenian Financial Institution must treat the account as a U.S. Reportable Account.
Če je katera koli taka oseba državljan ali rezident ZDA, mora poročevalska finančna institucija Slovenije račun obravnavati kot račun ZDA, o katerem se poroča.
If the Account Holder is:
Če je subjekt, ki je imetnik računa:
(i) a U.S. Person that is not a Specified U.S. Person; (ii) subject to subparagraph B(3)(d) of this section, a Slovenian Financial Institution or other Partner Jurisdiction Financial Institution; (iii) a participating FFI, a deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; (iv) an Active NFFE; or (v) a Passive NFFE none of the Controlling Persons of which is a U.S. citizen or resident, then the account is not a U.S. Reportable Account, and no reporting is required with respect to the account.
(i) oseba ZDA, ki ni določena oseba ZDA; (ii) finančna institucija Slovenije ali finančna institucija druge partnerske jurisdikcije v skladu s točko d) tretjega pododstavka odstavka B tega oddelka; (iii) sodelujoča TFI, TFI, domnevno skladna s FATCA, ali oproščeni upravičeni lastnik, kakor so ti izrazi opredeljeni v ustreznih predpisih finančnega ministrstva ZDA; (iv) aktivni NFTS ali (v) pasivni NFTS, pri katerem nobena od obvladujočih oseb ni državljan ali rezident ZDA, se račun ne šteje za račun ZDA, o katerem se poroča, in se v zvezi z njim poročanje ne zahteva.
If the Account Holder is a Nonparticipating Financial Institution (including a Slovenian Financial Institution or other Partner Jurisdiction Financial Institution treated by the IRS as a Nonparticipating Financial Institution), then the account is not a U.S. Reportable Account, but payments to the Account Holder must be reported as contemplated in subparagraph 1(b) of Article 4 of the Agreement.
Če je imetnik računa nesodelujoča finančna institucija (vključno s finančno institucijo Slovenije ali finančno institucijo druge partnerske jurisdikcije, ki jo IRS obravnava kot nesodelujočo finančno institucijo), se račun ne šteje za račun ZDA, o katerem se poroča, vendar je treba o plačilih imetniku računa poročati, kot je predvideno v pododstavku b) prvega odstavka 4. člena sporazuma.
Special Rules and Definitions.
Posebna pravila in pomen izrazov.
The following additional rules and definitions apply in implementing the due diligence procedures described above:
Pri izvajanju zgoraj opisanih postopkov dolžne skrbnosti veljajo naslednja dodatna pravila in pomen izrazov:
A. Reliance on Self-Certifications and Documentary Evidence.
A. Zanašanje na samopotrdila in dokazne listine.
A Reporting Slovenian Financial Institution may not rely on a self-certification or documentary evidence if the Reporting Slovenian Financial Institution knows or has reason to know that the self-certification or documentary evidence is incorrect or unreliable.
Poročevalska finančna institucija Slovenije se ne more zanašati na samopotrdilo ali dokazne listine, če spozna ali utemeljeno domneva, da so samopotrdilo ali dokazne listine nepravilni ali nezanesljivi.
&quot;AML/KYC Procedures&quot; means the customer due diligence procedures of a Reporting Slovenian Financial Institution pursuant to the anti-money laundering or similar requirements of Slovenia to which such Reporting Slovenian Financial Institution is subject.
&quot;Postopki za preprečevanje pranja denarja ali poznavanje strank&quot; pomenijo postopke poročevalske finančne institucije Slovenije glede dolžne skrbnosti v zvezi s strankami v skladu z zahtevami za preprečevanje pranja denarja ali podobnimi zahtevami Slovenije, ki veljajo za poročevalsko finančno institucijo Slovenije.
An &quot;NFFE&quot; means any Non-U.S. Entity that is not an FFI as defined in relevant U.S. Treasury Regulations or is an Entity described in subparagraph B(4)(j) of this section, and also includes any Non-U.S. Entity that is established in Slovenia or another Partner Jurisdiction and that is not a Financial Institution.
&quot;NFTS&quot; pomeni kateri koli subjekt, ki ni subjekt ZDA, pri čemer ni TFI, kakor je opredeljena v ustreznih predpisih finančnega ministrstva ZDA, ali je subjekt, opisan v točki j) četrtega pododstavka odstavka B tega oddelka, ter vključuje tudi kateri koli subjekt, ki ni subjekt ZDA, ki je ustanovljen v Sloveniji ali v drugi partnerski jurisdikciji in ni finančna institucija.
A &quot;Passive NFFE&quot; means any NFFE that is not (i) an Active NFFE, or (ii) a withholding foreign partnership or withholding foreign trust pursuant to relevant U.S. Treasury Regulations.
&quot;Pasivni NFTS&quot; pomeni kateri koli NFTS, ki ni: (i) aktivni NFTS ali (ii) tuje partnerstvo ali tuji skrbniški sklad, odgovoren za odtegljaje po ustreznih predpisih finančnega ministrstva ZDA.
An &quot;Active NFFE&quot; means any NFFE that meets any of the following criteria:
&quot;Aktivni NFTS&quot; pomeni NFTS, ki izpolnjuje katero koli od naslednjih meril:
Less than 50 percent of the NFFE&apos;s gross income for the preceding calendar year or other appropriate reporting period is passive income and less than 50 percent of the assets held by the NFFE during the preceding calendar year or other appropriate reporting period are assets that produce or are held for the production of passive income;
manj kakor 50 odstotkov bruto dohodka NFTS v predhodnem koledarskem letu ali drugem ustreznem poročevalnem obdobju je pasivni dohodek in manj kakor 50 odstotkov sredstev, ki jih je imel NFFS v predhodnem koledarskem letu ali drugem ustreznem poročevalnem obdobju, pa so sredstva, ki ustvarjajo pasivni dohodek ali se z njimi lahko ustvarja pasivni dohodek;
The stock of the NFFE is regularly traded on an established securities market or the NFFE is a Related Entity of an Entity the stock of which is regularly traded on an established securities market;
z delnicami NFTS se redno trguje na organiziranem trgu vrednostnih papirjev ali je NFTS povezani subjekt subjekta, z delnicami katerega se redno trguje na organiziranem trgu vrednostnih papirjev;
The NFFE is organized in a U.S. Territory and all of the owners of the payee are bona fide residents of that U.S. Territory;
NFTS je organiziran na odvisnem ozemlju ZDA in vsi lastniki prejemnika plačila so dobroverni rezidenti tega odvisnega ozemlja ZDA;
The NFFE is a government (other than the U.S. government), a political subdivision of such government (which, for the avoidance of doubt, includes a state, province, county, or municipality), or a public body performing a function of such government or a political subdivision thereof, a government of a U.S. Territory, an international organization, a non-U.S. central bank of issue, or an Entity wholly owned by one or more of the foregoing;
NFTS je vlada (ki ni vlada ZDA), politična enota take vlade (ki vključuje, da ne bi bilo dvoma, državo, pokrajino, okrožje ali občino) ali javni organ, ki opravlja naloge take vlade ali njene politične enote, vlada odvisnega ozemlja ZDA, mednarodna organizacija, centralna emisijska banka, ki ni banka ZDA, ali subjekt, ki je v celotni lasti enega ali več prej navedenih;
Substantially all of the activities of the NFFE consist of holding (in whole or in part) the outstanding stock of, or providing financing and services to, one or more subsidiaries that engage in trades or businesses other than the business of a Financial Institution, except that an entity shall not qualify for NFFE status if the entity functions (or holds itself out) as an investment fund, such as a private equity fund, venture capital fund, leveraged buyout fund, or any investment vehicle whose purpose is to acquire or fund companies and then hold interests in those companies as capital assets for investment purposes;
pretežen del dejavnosti NFTS je imetništvo (v celoti ali delno) izdanih delnic v eni ali več hčerinskih družbah, ki ne trgujejo ali poslujejo kot finančne institucije, ali zagotavljanje financiranja in storitev tem družbam, pri čemer subjekt ne more pridobiti statusa NFTS, če deluje (ali se predstavlja) kot investicijski sklad, na primer zasebni lastniški sklad, sklad tveganega kapitala, sklad za odkupe z zadolžitvijo ali kot kateri koli naložbeni nosilec, katerega namen je pridobivanje ali financiranje družb in nato imetništvo deležev v teh družbah kot kapitalskih sredstev za vlaganje;
The NFFE is not yet operating a business and has no prior operating history, but is investing capital into assets with the intent to operate a business other than that of a Financial Institution, provided that the NFFE shall not qualify for this exception after the date that is 24 months after the date of the initial organization of the NFFE;
NFTS še ne opravlja dejavnosti in je ni opravljal v preteklosti, vendar vlaga premoženje v sredstva z namenom opravljati dejavnost, ki ni dejavnost finančne institucije, pod pogojem, da za NFTS ta izjema ne velja po dnevu, ko poteče 24 mesecev od dneva, ko je bil NFTS organiziran;
The NFFE was not a Financial Institution in the past five years, and is in the process of liquidating its assets or is reorganizing with the intent to continue or recommence operations in a business other than that of a Financial Institution;
NFTS v preteklih petih letih ni bil finančna institucija in je v postopku likvidiranja svojih sredstev ali reorganizacije z namenom nadaljevati ali ponovno vzpostaviti poslovanje, ki ni poslovanje finančne institucije;
The NFFE primarily engages in financing and hedging transactions with, or for, Related Entities that are not Financial Institutions, and does not provide financing or hedging services to any Entity that is not a Related Entity, provided that the group of any such Related Entities is primarily engaged in a business other than that of a Financial Institution;
NFTS se ukvarja predvsem s transakcijami financiranja in varovanja pred tveganji s povezanimi subjekti, ki niso finančne institucije, ali zanje in ne zagotavlja finančnih storitev ali storitev varovanja pred tveganji subjektu, ki ni povezani subjekt, pod pogojem, da se skupina katerih koli tako povezanih subjektov ukvarja predvsem s poslovanjem, ki ni poslovanje finančne institucije;
The NFFE is an &quot;excepted NFFE&quot; as described in relevant U.S. Treasury Regulations; or
NFTS je &quot;izvzeti NFTS&quot;, kot je opisan v ustreznih predpisih finančnega ministrstva ZDA, ali
The NFFE meets all of the following requirements:
NFTS izpolnjuje vse naslednje zahteve:
i. It is established and operated in its jurisdiction of residence exclusively for religious, charitable, scientific, artistic, cultural, athletic, or educational purposes; or it is established and operated in its jurisdiction of residence and it is a professional organization, business league, chamber of commerce, labor organization, agricultural or horticultural organization, civic league or an organization operated exclusively for the promotion of social welfare;
i. je ustanovljen in deluje v jurisdikciji, katere rezident je, izključno v verske, dobrodelne, znanstvene, umetniške, kulturne, športne ali izobraževalne namene ali je ustanovljen in deluje v jurisdikciji, katere rezident je, ter je strokovna organizacija, poslovno združenje, gospodarska zbornica, delavska organizacija, kmetijska ali hortikulturna organizacija, državljansko združenje ali organizacija, ki deluje izključno za spodbujanje družbene blaginje,