natgillin/translations-raw huggingface dataset:
The term &quot;Nonparticipating Financial Institution&quot; means a nonparticipating FFI, as that term is defined in relevant U.S. Treasury Regulations, but does not include a Slovenian Financial Institution or other Partner Jurisdiction Financial Institution other than a Financial Institution treated as a Nonparticipating Financial Institution pursuant to subparagraph 2(b) of Article 5 of this Agreement or the corresponding provision in an agreement between the United States and a Partner Jurisdiction.
Izraz &quot;nesodelujoča finančna institucija&quot; pomeni tujo nesodelujočo TFI, kakor je ta izraz določen v ustreznih predpisih finančnega ministrstva ZDA, vendar ne vključuje finančne institucije Slovenije ali druge finančne institucije partnerske jurisdikcije razen finančne institucije, ki se obravnava kot nesodelujoča finančna institucija v skladu s pododstavkom b) drugega odstavka 5. člena tega sporazuma ali ustrezno določbo v sporazumu med Združenimi državami in partnersko jurisdikcijo.
The term &quot;Financial Account&quot; means an account maintained by a Financial Institution, and includes:
Izraz &quot;finančni račun&quot; pomeni račun, ki ga vodi finančna institucija in vključuje:
in the case of an Entity that is a Financial Institution solely because it is an Investment Entity, any equity or debt interest (other than interests that are regularly traded on an established securities market) in the Financial Institution;
v primeru subjekta, ki je finančna institucija samo zato, ker je investicijski subjekt, kateri koli lastniški ali dolžniški delež v finančni instituciji (razen deležev, s katerimi se redno trguje na organiziranih trgih vrednostnih papirjev),
in the case of a Financial Institution not described in subparagraph 1(s)(1) of this Article, any equity or debt interest in the Financial Institution (other than interests that are regularly traded on an established securities market), if (i) the value of the debt or equity interest is determined, directly or indirectly, primarily by reference to assets that give rise to U.S. Source Withholdable Payments, and (ii) the class of interests was established with a purpose of avoiding reporting in accordance with this Agreement; and
v primeru finančne institucije, ki ni opisana v 1. točki pododstavka s) prvega odstavka tega člena, kateri koli lastniški ali dolžniški delež v finančni instituciji (razen deležev, s katerimi se redno trguje na organiziranem trgu vrednostnih papirjev), če (i) je vrednost dolžniškega ali lastniškega deleža neposredno ali posredno določena predvsem ob upoštevanju sredstev, ki so podlaga za plačila z odtegljajem na viru v ZDA, in (ii) je bila vrsta deležev uvedena zaradi izognitve poročanju v skladu s tem sporazumom, in
any Cash Value Insurance Contract and any Annuity Contract issued or maintained by a Financial Institution, other than a noninvestment-linked, nontransferable immediate life annuity that is issued to an individual and monetizes a pension or disability benefit provided under an account that is excluded from the definition of Financial Account in Annex II.
katero koli zavarovalno pogodbo z odkupno vrednostjo in pogodbo rentnega zavarovanja, ki jo izda ali izvršuje finančna institucija, razen neprenosljive takojšnje vseživljenjske rente, nevezane na naložbe, ki se izda posameznikom in v denarju izraža pokojninski ali invalidski prejemek, zagotovljen v skladu z računom, ki je izključen iz opredelitve finančnega računa v prilogi II.
Notwithstanding the foregoing, the term &quot;Financial Account&quot; does not include any account that is excluded from the definition of Financial Account in Annex II.
Ne glede na navedeno izraz &quot;finančni račun&quot; ne vključuje računa, ki je izključen iz opredelitve finančnega računa v prilogi II.
For purposes of this Agreement, interests are &quot;regularly traded&quot; if there is a meaningful volume of trading with respect to the interests on an ongoing basis, and an &quot;established securities market&quot; means an exchange that is officially recognized and supervised by a governmental authority in which the market is located and that has a meaningful annual value of shares traded on the exchange.
V tem sporazumu se z deleži &quot;redno trguje&quot;, če se z njimi stalno trguje v pomembnem obsegu, in &quot;organizirani trg vrednostnih papirjev&quot; pomeni borzo, ki je uradno priznana in jo nadzoruje organ države, v kateri je trg, ter ima pomembno letno vrednost delnic, s katerimi se trguje na borzi.
For purposes of this subparagraph 1(s), an interest in a Financial Institution is not &quot;regularly traded&quot; and shall be treated as a Financial Account if the holder of the interest (other than a Financial Institution acting as an intermediary) is registered on the books of such Financial Institution.
V tem pododstavku s) prvega odstavka se z deležem v finančni instituciji ne &quot;trguje redno&quot; in se delež obravnava kot finančni račun, če je imetnik tega deleža (razen finančne institucije, ki deluje kot posrednik) vpisan v poslovne knjige take finančne institucije.
The preceding sentence will not apply to interests first registered on the books of such Financial Institution prior to July 1, 2014, and with respect to interests first registered on the books of such Financial Institution on or after July 1, 2014, a Financial Institution is not required to apply the preceding sentence prior to January 1, 2016.
Prejšnji stavek ne velja za deleže, ki so bili prvič vpisani v poslovne knjige take finančne institucije pred 1. julijem 2014, in glede deležev, ki so bili prvič vpisani v poslovne knjige take finančne institucije na dan 1. julija 2014 ali po njem, finančna institucija ni dolžna uporabljati prejšnjega stavka pred 1. januarjem 2016.
The term &quot;Depository Account&quot; includes any commercial, checking, savings, time, or thrift account, or an account that is evidenced by a certificate of deposit, thrift certificate, investment certificate, certificate of indebtedness, or other similar instrument maintained by a Financial Institution in the ordinary course of a banking or similar business.
Izraz &quot;depozitni račun&quot; vključuje vsak poslovni, čekovni, varčevalni, vezani ali varčevalni pokojninski račun ali račun, ki se izkaže s potrdilom o vlogi, varčevalnim pokojninskim potrdilom, naložbenim potrdilom, potrdilom o zadolženosti ali drugim podobnim instrumentom, ki ga vodi finančna institucija pri običajnem bančnem ali podobnem poslovanju.
A Depository Account also includes an amount held by an insurance company pursuant to a guaranteed investment contract or similar agreement to pay or credit interest thereon.
Depozitni račun vključuje tudi znesek, ki ga ima zavarovalna družba po pogodbi o zajamčeni naložbi ali podobnem dogovoru, da bo od njega izplačevala obresti ali jih k njemu pripisovala.
The term &quot;Custodial Account&quot; means an account (other than an Insurance Contract or Annuity Contract) for the benefit of another person that holds any financial instrument or contract held for investment (including, but not limited to, a share or stock in a corporation, a note, bond, debenture, or other evidence of indebtedness, a currency or commodity transaction, a credit default swap, a swap based upon a nonfinancial index, a notional principal contract, an Insurance Contract or Annuity Contract, and any option or other derivative instrument).
Izraz &quot;skrbniški račun&quot; pomeni račun (razen zavarovalne pogodbe ali pogodbe rentnega zavarovanja) v korist druge osebe, na katerem je kateri koli finančni instrument ali pogodba, namenjena vlaganju (kar med drugim vključuje delež ali delnico v korporaciji, menico, obveznico, zadolžnico ali drugo dokazilo o zadolženosti, posel v zvezi z valuto ali blagom, posel zamenjave kreditnega tveganja, posel zamenjave na podlagi nefinančnega indeksa, pogodbo, vezano na navidezno glavnico, zavarovalno pogodbo ali pogodbo rentnega zavarovanja in katero koli opcijo ali drug izvedeni finančni instrument).
The term &quot;Equity Interest&quot; means, in the case of a partnership that is a Financial Institution, either a capital or profits interest in the partnership.
Izraz &quot;lastniški delež&quot; pomeni v primeru partnerstva, ki je finančna institucija, delež v kapitalu ali delež od dobička partnerstva.
In the case of a trust that is a Financial Institution, an Equity Interest is considered to be held by any person treated as a settlor or beneficiary of all or a portion of the trust, or any other natural person exercising ultimate effective control over the trust.
V primeru skrbniškega sklada, ki je finančna institucija, se šteje, da ima lastniški delež katera koli oseba, ki se obravnava kot ustanovitelj ali upravičenec do celote ali dela skrbniškega sklada, ali katera koli druga fizična oseba, ki opravlja končni dejanski nadzor nad skrbniškim skladom.
A Specified U.S. Person shall be treated as being a beneficiary of a foreign trust if such Specified U.S. Person has the right to receive directly or indirectly (for example, through a nominee) a mandatory distribution or may receive, directly or indirectly, a discretionary distribution from the trust.
Določena oseba Združenih držav se obravnava kot upravičenec tujega skrbniškega sklada, če ima ta določena oseba Združenih držav pravico, da od skrbniškega sklada neposredno ali posredno prejema (npr. prek pooblaščene osebe) obvezno izplačilo ali lahko od njega neposredno ali posredno prejema diskrecijsko izplačilo.
The term &quot;Insurance Contract&quot; means a contract (other than an Annuity Contract) under which the issuer agrees to pay an amount upon the occurrence of a specified contingency involving mortality, morbidity, accident, liability, or property risk.
Izraz &quot;zavarovalna pogodba&quot; pomeni pogodbo (razen pogodbe rentnega zavarovanja), v skladu s katero izdajatelj soglaša, da bo izplačal znesek ob pojavu določenega nepredvidljivega dogodka, ki vključuje smrt, bolezen, nesrečo, odgovornost ali premoženjsko tveganje.
The term &quot;Annuity Contract&quot; means a contract under which the issuer agrees to make payments for a period of time determined in whole or in part by reference to the life expectancy of one or more individuals.
Izraz &quot;pogodba rentnega zavarovanja&quot; pomeni pogodbo, v skladu s katero izdajatelj soglaša, da bo opravljal izplačila v časovnem obdobju, ki se v celoti ali delno določi glede na pričakovano življenjsko dobo enega ali več posameznikov.
The term also includes a contract that is considered to be an Annuity Contract in accordance with the law, regulation, or practice of the jurisdiction in which the contract was issued, and under which the issuer agrees to make payments for a term of years.
Izraz vključuje tudi pogodbo, ki se šteje za pogodbo rentnega zavarovanja v skladu z zakoni, predpisi ali prakso jurisdikcije, v kateri je bila pogodba izdana, in v skladu s katero izdajatelj soglaša, da bo opravljal izplačila v obdobju več let.
The term &quot;Cash Value Insurance Contract&quot; means an Insurance Contract (other than an indemnity reinsurance contract between two insurance companies) that has a Cash Value greater than $50,000.
Izraz &quot;zavarovalna pogodba z odkupno vrednostjo&quot; pomeni zavarovalno pogodbo (razen škodne pozavarovalne pogodbe med zavarovalnima družbama) z odkupno vrednostjo nad 50.000 USD.
The term &quot;Cash Value&quot; means the greater of (i) the amount that the policyholder is entitled to receive upon surrender or termination of the contract (determined without reduction for any surrender charge or policy loan), and (ii) the amount the policyholder can borrow under or with regard to the contract.
Izraz &quot;odkupna vrednost&quot; pomeni večjega od zneskov: (i) zneska, do prejema katerega je imetnik police upravičen ob odkupu ali prenehanju pogodbe (določi se brez zmanjšanja za izstopne stroške ali posojilo na polico), in (ii) zneska, ki si ga imetnik police lahko izposodi po pogodbi ali v zvezi z njo.
Notwithstanding the foregoing, the term &quot;Cash Value&quot; does not include an amount payable under an Insurance Contract as:
Ne glede na navedeno izraz &quot;odkupna vrednost&quot; ne vključuje zneska, izplačljivega po zavarovalni pogodbi kot:
a personal injury or sickness benefit or other benefit providing indemnification of an economic loss incurred upon the occurrence of the event insured against;
prejemek zaradi telesne poškodbe ali bolezni ali drug prejemek, ki je nadomestilo za ekonomsko izgubo, nastalo ob zavarovalnem dogodku,
a refund to the policyholder of a previously paid premium under an Insurance Contract (other than under a life insurance contract) due to policy cancellation or termination, decrease in risk exposure during the effective period of the Insurance Contract, or arising from a redetermination of the premium due to correction of posting or other similar error; or
povračilo predhodno plačane premije imetniku police po zavarovalni pogodbi (razen po pogodbi o življenjskem zavarovanju) zaradi odpovedi ali prenehanja police, zmanjšanja izpostavljenosti tveganju med veljavnostjo zavarovalne pogodbe ali na podlagi ponovne določitve premije zaradi popravka pri knjiženju ali druge podobne napake ali
a policyholder dividend based upon the underwriting experience of the contract or group involved.
dividenda imetnika police, ki temelji na izkušnjah prevzemanja tveganja v zvezi s pogodbo ali skupino.
The term &quot;Reportable Account&quot; means a U.S. Reportable Account or a Slovenian Reportable Account, as the context requires.
Izraz &quot;račun, o katerem se poroča&quot; pomeni račun ZDA, o katerem se poroča, ali račun Slovenije, o katerem se poroča, odvisno od sobesedila.
The term &quot;Slovenian Reportable Account&quot; means a Financial Account maintained by a Reporting U.S. Financial Institution if:
Izraz &quot;račun Slovenije, o katerem se poroča&quot; pomeni finančni račun, ki ga vodi poročevalska finančna institucija ZDA, če je:
(i) in the case of a Depository Account, the account is held by an individual resident in Slovenia and more than $10 of interest is paid to such account in any given calendar year; or (ii) in the case of a Financial Account other than a Depository Account, the Account Holder is a resident of Slovenia, including an Entity that certifies that it is resident in Slovenia for tax purposes, with respect to which U.S. source income that is subject to reporting under chapter 3 of subtitle A or chapter 61 of subtitle F of the U.S. Internal Revenue Code is paid or credited.
(i) v primeru depozitnega računa imetnik računa posameznik rezident Slovenije in se na ta račun izplača več kakor 10 USD obresti v katerem koli koledarskem letu ali (ii) v primeru finančnega računa razen depozitnega računa imetnik računa rezident Slovenije, vključno s subjektom, ki potrdi, da je rezident Slovenije za davčne namene, v zvezi s katerim je dohodek z virom v ZDA, o katerem se poroča v skladu s poglavjem 3 podnaslova A ali poglavjem 61 podnaslova F Zakonika o notranjih prihodkih ZDA, izplačan ali pripisan v dobro.
The term &quot;U.S. Reportable Account&quot; means a Financial Account maintained by a Reporting Slovenian Financial Institution and held by one or more Specified U.S. Persons or by a Non-U.S. Entity with one or more Controlling Persons that is a Specified U.S. Person.
Izraz &quot;račun ZDA, o katerem se poroča&quot; pomeni finančni račun, ki ga vodi poročevalska finančna institucija Slovenije in katerega imetnik je ena ali več določenih oseb ZDA ali subjekt, ki ni subjekt ZDA, z eno ali več obvladujočimi osebami, ki so določene osebe ZDA.
Notwithstanding the foregoing, an account shall not be treated as a U.S. Reportable Account if such account is not identified as a U.S. Reportable Account after application of the due diligence procedures in Annex I.
Ne glede na navedeno se račun ne obravnava kot račun ZDA, o katerem se poroča, če tak račun po izvedbi postopkov dolžne skrbnosti iz priloge I ni identificiran kot račun ZDA, o katerem se poroča.
The term &quot;Account Holder&quot; means the person listed or identified as the holder of a Financial Account by the Financial Institution that maintains the account.
Izraz &quot;imetnik računa&quot; pomeni osebo, ki je navedena ali identificirana kot imetnik finančnega računa pri finančni instituciji, ki vodi račun.
A person, other than a Financial Institution, holding a Financial Account for the benefit or account of another person as agent, custodian, nominee, signatory, investment advisor, or intermediary, is not treated as holding the account for purposes of this Agreement, and such other person is treated as holding the account.
Oseba, ki ni finančna institucija in ima finančni račun v korist ali za račun druge osebe kot zastopnik, skrbnik, pooblaščenec, podpisnik, svetovalec pri naložbah ali posrednik, se po tem sporazumu ne obravnava, kot da ima račun, taka druga oseba pa se obravnava, kot da ima račun.
For purposes of the immediately preceding sentence, the term &quot;Financial Institution&quot; does not include a Financial Institution organized or incorporated in a U.S. Territory.
Izraz &quot;finančna institucija&quot; iz prejšnjega stavka ne vključuje finančne institucije, ki je organizirana ali ustanovljena na odvisnem ozemlju ZDA.
In the case of a Cash Value Insurance Contract or an Annuity Contract, the Account Holder is any person entitled to access the Cash Value or change the beneficiary of the contract.
V primeru zavarovalne pogodbe z odkupno vrednostjo ali pogodbe rentnega zavarovanja je imetnik računa katera koli oseba, ki ima pravico pridobiti odkupno vrednost ali spremeniti upravičenca pogodbe.
If no person can access the Cash Value or change the beneficiary, the Account Holder is any person named as the owner in the contract and any person with a vested entitlement to payment under the terms of the contract.
Če nobena oseba ne more pridobiti odkupne vrednosti ali spremeniti upravičenca, je imetnik računa katera koli oseba, v pogodbi imenovana kot lastnik, in vsaka oseba s pridobljeno pravico do izplačila po določilih pogodbe.
Upon the maturity of a Cash Value Insurance Contract or an Annuity Contract, each person entitled to receive a payment under the contract is treated as an Account Holder.
Ob dospetju zavarovalne pogodbe z odkupno vrednostjo ali pogodbe rentnega zavarovanja se vsaka oseba, upravičena do izplačila po pogodbi, obravnava kot imetnik računa.
The term &quot;U.S. Person&quot; means a U.S. citizen or resident individual, a partnership or corporation organized in the United States or under the laws of the United States or any State thereof, a trust if (i) a court within the United States would have authority under applicable law to render orders or judgments concerning substantially all issues regarding administration of the trust, and (ii) one or more U.S. persons have the authority to control all substantial decisions of the trust, or an estate of a decedent that is a citizen or resident of the United States.
Izraz &quot;oseba ZDA&quot; pomeni državljana ali posameznika rezidenta ZDA, partnerstvo ali korporacijo, organizirano v ZDA ali v skladu z zakonodajo Združenih držav ali katere od njihovih držav, skrbniški sklad, če (i) bi bilo po veljavni zakonodaji za odločbe ali sodbe, ki se večinoma nanašajo na vsa vprašanja o upravljanju skrbniškega sklada, pristojno sodišče v Združenih državah in (ii) je za nadzor nad vsemi bistvenimi odločitvami skrbniškega sklada ali zapuščino pokojnika, ki je bil državljan ali rezident Združenih držav, pristojna ena ali več oseb ZDA.
This subparagraph 1(ee) shall be interpreted in accordance with the U.S. Internal Revenue Code.
Ta pododstavek ee) prvega odstavka je treba razlagati v skladu z Zakonikom o notranjih prihodkih ZDA.
The term &quot;Specified U.S. Person&quot; means a U.S. Person, other than:
Izraz &quot;določena oseba ZDA&quot; pomeni osebo ZDA razen:
The term &quot;Entity&quot; means a legal person or a legal arrangement such as a trust.
Izraz &quot;subjekt&quot; pomeni pravno osebo ali pravni dogovor, kakor je skrbniški sklad.
The term &quot;Non-U.S. Entity&quot; means an Entity that is not a U.S. Person.
Izraz &quot;subjekt, ki ni subjekt ZDA&quot; pomeni subjekt, ki ni oseba ZDA.
The term &quot;U.S. Source Withholdable Payment&quot; means any payment of interest (including any original issue discount), dividends, rents, salaries, wages, premiums, annuities, compensations, remunerations, emoluments, and other fixed or determinable annual or periodical gains, profits, and income, if such payment is from sources within the United States.
Izraz &quot;plačilo z odtegljajem na viru v ZDA&quot; pomeni plačilo obresti (vključno s popustom pri prvi prodaji), dividend, najemnin, plač, mezd, premij, rent, nadomestil, prejemkov, nagrad in drugih fiksnih ali določljivih letnih ali periodičnih zaslužkov, dobička in dohodka, če ima tako plačilo vir v Združenih državah.
Notwithstanding the foregoing, a U.S. Source Withholdable Payment does not include any payment that is not treated as a withholdable payment in relevant U.S. Treasury Regulations.
Ne glede na navedeno plačilo z odtegljajem na viru v ZDA ne vključuje nobenega plačila, ki se v ustreznih predpisih finančnega ministrstva ZDA ne obravnava kot plačilo z odtegljajem.
An Entity is a &quot;Related Entity&quot; of another Entity if either Entity controls the other Entity, or the two Entities are under common control.
Subjekt je &quot;povezani subjekt&quot; z drugim subjektom, če en subjekt nadzoruje drugega ali če sta oba pod skupnim nadzorom.
For this purpose control includes direct or indirect ownership of more than 50 percent of the vote or value in an Entity.
Pri tem nadzor vključuje neposredno ali posredno lastništvo več kot 50 odstotkov glasov ali vrednosti subjekta.
Notwithstanding the foregoing, Slovenia may treat an Entity as not a Related Entity of another Entity if the two Entities are not members of the same expanded affiliated group as defined in section 1471(e)(2) of the U.S. Internal Revenue Code.
Ne glede na navedeno lahko Slovenija obravnava subjekt kot subjekt, ki ni povezan z drugim subjektom, če oba subjekta nista člana iste razširjene povezane skupine, opredeljene v oddelku 1471(e)(2) Zakonika o notranjih prihodkih ZDA.
The term &quot;U.S. TIN&quot; means a U.S. federal taxpayer identifying number.
Izraz &quot;IŠD ZDA&quot; pomeni zvezno identifikacijsko številko davkoplačevalca v ZDA.
The term &quot;Slovenian TIN&quot; means a Slovenian taxpayer identifying number.
Izraz &quot;IŠD Slovenije&quot; pomeni identifikacijsko številko davkoplačevalca v Sloveniji.
mm) The term &quot;Controlling Persons&quot; means the natural persons who exercise control over an Entity.
mm) Izraz &quot;obvladujoče osebe&quot; pomeni fizične osebe, ki opravljajo nadzor nad subjektom.
In the case of a trust, such term means the settlor, the trustees, the protector (if any), the beneficiaries or class of beneficiaries, and any other natural person exercising ultimate effective control over the trust, and in the case of a legal arrangement other than a trust, such term means persons in equivalent or similar positions.
V primeru skrbniškega sklada ta izraz pomeni ustanovitelja, skrbnike, nadzornika (če obstaja), upravičence ali razred upravičencev in vsako drugo fizično osebo, ki opravlja končni dejanski nadzor nad skrbniškim skladom, v primeru pravnega dogovora, ki ni skrbniški sklad, pa osebe z enakovrednimi ali podobnimi položaji.
The term &quot;Controlling Persons&quot; shall be interpreted in a manner consistent with the Financial Action Task Force Recommendations.
Izraz &quot;obvladujoče osebe&quot; se razlaga skladno s Priporočili Projektne skupine za finančno ukrepanje.