natgillin/translations-raw huggingface dataset:
If the Reporting Financial Institution's electronically searchable databases include fields for, and capture, all of the information described in subparagraph C(3), then a further paper record search is not required.
najnovejše Dokazne listine, zbrane v zvezi z računom;
If the electronic databases do not capture all of that information, then with respect to a High Value Account, the Reporting Financial Institution must also review the current customer master file and, to the extent not contained in the current customer master file, the following documents associated with the account and obtained by the Reporting Financial Institution within the last five years for any of the indicia described in subparagraph B(2):
najnovejšo pogodbo ali dokumentacijo o odprtju računa;
the most recent Documentary Evidence collected with respect to the account;
najnovejšo dokumentacijo, ki jo pridobi Poročevalska finančna institucija v skladu s Postopki za preprečevanje pranja denarja ali poznavanje strank ali za druge regulativne namene;
the most recent account opening contract or documentation;
katero koli trenutno veljavno pooblastilo za zastopanje ali podpisovanje in
the most recent documentation obtained by the Reporting Financial Institution pursuant to AML/KYC Procedures or for other regulatory purposes;
kateri koli trenutno veljavni trajni nalog (razen za Depozitne račune) za prenos sredstev.
any power of attorney or signature authority forms currently in effect; and
Izjema, ko zbirke podatkov vsebujejo zadostne podatke.
any standing instructions (other than with respect to a Depository Account) to transfer funds currently in effect.
Poročevalski finančni instituciji ni treba opraviti iskanja po papirni evidenci, opisanega v pododstavku C(2), kadar njeni podatki, ki se lahko iščejo elektronsko, vključujejo:
Exception To The Extent Databases Contain Sufficient Information.
rezidenčni status Imetnika računa;
A Reporting Financial Institution is not required to perform the paper record search described in subparagraph C(2) to the extent the Reporting Financial Institution's electronically searchable information includes the following:
naslov prebivališča in poštni naslov Imetnika računa, ki sta trenutno v evidenci Poročevalske finančne institucije;
the Account Holder's residence status;
telefonsko številko ali številke Imetnika računa, če obstajajo in so trenutno v evidenci Poročevalske finančne institucije;
the Account Holder's residence address and mailing address currently on file with the Reporting Financial Institution;
v primeru Finančnih računov razen Depozitnih računov morebitni trajni nalog za prenos sredstev z računa na drug račun (vključno z računom pri drugi podružnici Poročevalske finančne institucije ali drugi Finančni instituciji);
the Account Holder's telephone number(s) currently on file, if any, with the Reporting Financial Institution;
morebitni trenutni naslov ‚v skrbi drugega‘ali ‚poštno ležeče‘za Imetnika računa in
in the case of Financial Accounts other than Depository Accounts, whether there are standing instructions to transfer funds in the account to another account (including an account at another branch of the Reporting Financial Institution or another Financial Institution);
morebitno pooblastilo za zastopanje ali podpisovanje v zvezi z računom.
whether there is a current “in-care-of” address or “hold mail” instruction for the Account Holder; and
Poizvedba pri uslužbencu za poslovanje s strankami glede dejanske seznanjenosti.
whether there is any power of attorney or signatory authority for the account.
Poleg iskanja po elektronski in papirni evidenci, opisanega v pododstavkih C(1) in (2), mora Poročevalska finančna institucija kateri koli Račun visoke vrednosti, dodeljen uslužbencu za poslovanje s strankami (vključno s katerimi koli Finančnimi računi, ki se seštevajo s tem Računom visoke vrednosti), obravnavati kot račun, o katerem se poroča, če je uslužbenec za poslovanje s strankami dejansko seznanjen s tem, da je Imetnik računa Oseba, o kateri se poroča.
Relationship Manager Inquiry for Actual Knowledge.
Posledica odkritja indicev.
In addition to the electronic and paper record searches described in subparagraphs C(1) and (2), the Reporting Financial Institution must treat as a Reportable Account any High Value Account assigned to a relationship manager (including any Financial Accounts aggregated with that High Value Account) if the relationship manager has actual knowledge that the Account Holder is a Reportable Person.
Če pri natančnejšem pregledu Računov visoke vrednosti, opisanem v odstavku C, ni odkrit nobeden od indicev, naštetih v pododstavku B(2), in račun ni identificiran kot račun, ki ga ima Oseba, o kateri se poroča, iz pododstavka C(4), nadaljnji ukrepi niso potrebni, dokler se ne spremenijo okoliščine, zaradi česar nastane en ali več indicev, povezanih s tem računom.
Effect of Finding Indicia.
Če se pri natančnejšem pregledu Računov visoke vrednosti, opisanem v odstavku C, odkrije kateri koli od indicev, ki so našteti v pododstavkih B(2)(a) do (e), ali če se naknadno spremenijo okoliščine, zaradi česar nastane en ali več indicev, povezanih z računom, mora Poročevalska finančna institucija račun obravnavati kot Račun, o katerem se poroča, za vsako Jurisdikcijo, o kateri se poroča, za katero je ugotovljen indic, razen če se odloči za uporabo pododstavka B(6) in za navedeni račun velja ena od izjem iz navedenega pododstavka.
If none of the indicia listed in subparagraph B(2) are discovered in the enhanced review of High Value Accounts described in paragraph C, and the account is not identified as held by a Reportable Person in subparagraph C(4), then further action is not required until there is a change in circumstances that results in one or more indicia being associated with the account.
Če se pri natančnejšem pregledu Računov visoke vrednosti, opisanem v odstavku C, odkrije naslov ‚poštno ležeče‘ali ‚v skrbi drugega‘ter se za Imetnika računa ne ugotovijo noben drug naslov in nobeni drugi indici, našteti v pododstavkih B(2)(a) do (e), mora Poročevalska finančna institucija od tega Imetnika računa pridobiti samopotrdilo ali Dokazne listine zaradi ugotavljanja, kje je Imetnik računa rezident za davčne namene.
If any of the indicia listed in subparagraphs B(2)(a) to (e) are discovered in the enhanced review of High Value Accounts described in paragraph C, or if there is a subsequent change in circumstances that results in one or more indicia being associated with the account, then the Reporting Financial Institution must treat the account as a Reportable Account with respect to each Reportable Jurisdiction for which an indicium is identified unless it elects to apply subparagraph B(6) and one of the exceptions in that subparagraph applies with respect to that account.
Če Poročevalska finančna institucija ne more pridobiti takšnega samopotrdila ali Dokaznih listin, mora pristojnemu organu v svoji državi članici ali Lihtenštajnu, odvisno od vsebine, račun prijaviti kot nedokumentiran račun.
If a “hold mail” instruction or “in-care-of” address is discovered in the enhanced review of High Value Accounts described in paragraph C, and no other address and none of the other indicia listed in subparagraphs B(2)(a) to (e) are identified for the Account Holder, the Reporting Financial Institution must obtain from such Account Holder a self-certification or Documentary Evidence to establish the residence(s) for tax purposes of the Account Holder.
Če Že obstoječi račun posameznika na dan 31. decembra 2015 ni Račun visoke vrednosti, postane pa Račun visoke vrednosti na zadnji dan naslednjega koledarskega leta, mora Poročevalska finančna institucija v zvezi s tem računom dokončati postopke natančnejšega pregleda, opisane v odstavku C, v koledarskem letu po letu, v katerem je račun postal Račun visoke vrednosti.
If the Reporting Financial Institution cannot obtain such self-certification or Documentary Evidence, it must report the account to the Competent Authority of its Member State or Liechtenstein, as the context requires, as an undocumented account.
Če se na podlagi navedenega pregleda takšen račun identificira kot Račun, o katerem se poroča, mora Poročevalska finančna institucija zahtevane podatke o takem računu za leto, v katerem je identificiran kot Račun, o katerem se poroča, in vsako naslednje leto sporočiti vsako leto, razen če Imetnik računa ni več Oseba, o kateri se poroča.
If a Preexisting Individual Account is not a High Value Account as of 31 December 2015, but becomes a High Value Account as of the last day of a subsequent calendar year, the Reporting Financial Institution must complete the enhanced review procedures described in paragraph C with respect to such account within the calendar year following the year in which the account becomes a High Value Account.
Ko Poročevalska finančna institucija v zvezi z Računom visoke vrednosti opravi postopke natančnejšega pregleda, opisane v odstavku C, ji teh postopkov, razen poizvedbe pri uslužbencu za poslovanje s strankami, opisane v pododstavku C(4), za isti Račun visoke vrednosti v naslednjih letih ni treba ponovno opraviti, razen če je račun nedokumentiran račun, pri katerem bi morala Poročevalska finančna institucija te postopke vsako leto ponovno opraviti, dokler takšen račun ne bi bil več nedokumentiran.
If, based on that review, such account is identified as a Reportable Account, the Reporting Financial Institution must report the required information about such account with respect to the year in which it is identified as a Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Reportable Person.
Če se v zvezi z Računom visoke vrednosti spremenijo okoliščine, zaradi česar nastane en ali več indicev, opisanih v pododstavku B(2) in povezanih z računom, mora Poročevalska finančna institucija račun obravnavati kot Račun, o katerem se poroča, za vsako Jurisdikcijo, o kateri se poroča, za katero je ugotovljen indic, razen če se odloči za uporabo pododstavka B(6) in za navedeni račun velja ena od izjem iz navedenega pododstavka.
Once a Reporting Financial Institution applies the enhanced review procedures described in paragraph C to a High Value Account, the Reporting Financial Institution is not required to re-apply such procedures, other than the relationship manager inquiry described in subparagraph C(4), to the same High Value Account in any subsequent year unless the account is undocumented where the Reporting Financial Institution should re-apply them annually until such account ceases to be undocumented.
Poročevalska finančna institucija mora vzpostaviti postopke, ki uslužbencu za poslovanje s strankami omogočajo, da ugotovi morebitno spremembo okoliščin v zvezi z računom.
If there is a change of circumstances with respect to a High Value Account that results in one or more indicia described in subparagraph B(2) being associated with the account, then the Reporting Financial Institution must treat the account as a Reportable Account with respect to each Reportable Jurisdiction for which an indicium is identified unless it elects to apply subparagraph B(6) and one of the exceptions in that subparagraph applies with respect to that account.
Če je na primer uslužbenec za poslovanje s strankami obveščen o novem poštnem naslovu Imetnika računa v Jurisdikciji, o kateri se poroča, mora Poročevalska finančna institucija novi naslov obravnavati kot spremembo okoliščin in mora, če se odloči za uporabo pododstavka B(6), od Imetnika računa pridobiti ustrezno dokumentacijo.
A Reporting Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account.
E. Kateri koli Že obstoječi račun posameznika, ki je bil v skladu s tem oddelkom identificiran kot Račun, o katerem se poroča, se v vseh nadaljnjih letih obravnava kot Račun, o katerem se poroča, razen če Imetnik računa ni več Oseba, o kateri se poroča.
For example, if a relationship manager is notified that the Account Holder has a new mailing address in a Reportable Jurisdiction, the Reporting Financial Institution is required to treat the new address as a change in circumstances and, if it elects to apply subparagraph B(6), is required to obtain the appropriate documentation from the Account Holder.
ODDELEK IV:
Review of Preexisting Lower Value Individual Accounts must be completed by 31 December 2017.
Za opredelitev Računov, o katerih se poroča, med Novimi računi posameznikov se uporabljajo naslednji postopki.
E. Any Preexisting Individual Account that has been identified as a Reportable Account under this Section must be treated as a Reportable Account in all subsequent years, unless the Account Holder ceases to be a Reportable Person.
A. Pri Novih računih posameznikov mora Poročevalska finančna institucija ob odprtju računa pridobiti samopotrdilo, ki je lahko del dokumentacije za odprtje računa in ji omogoča ugotoviti, kje je Imetnik računa rezident za davčne namene, ter potrditi sprejemljivost takega samopotrdila na podlagi podatkov, ki jih je Poročevalska finančna institucija pridobila v zvezi z odprtjem računa, vključno s kakršno koli dokumentacijo, zbrano v skladu s Postopki za preprečevanje pranja denarja ali poznavanje strank.
SECTION IV
B. Če je iz samopotrdila razvidno, da je Imetnik računa za davčne namene rezident Jurisdikcije, o kateri se poroča, mora Poročevalska finančna institucija račun obravnavati kot Račun, o katerem se poroča, v samopotrdilu pa morata biti navedena tudi IŠD Imetnika računa za takšno Jurisdikcijo, o kateri se poroča (v skladu z odstavkom D oddelka I), in datum rojstva.
DUE DILIGENCE FOR NEW INDIVIDUAL ACCOUNTS
C. Če se spremenijo okoliščine v zvezi z Novim računom posameznika, zaradi česar Poročevalska finančna institucija spozna ali utemeljeno domneva, da je prvotno samopotrdilo nepravilno ali nezanesljivo, se Poročevalska finančna institucija ne more zanašati na to samopotrdilo, zato mora pridobiti veljavno samopotrdilo, iz katerega je razvidno, kje je Imetnik računa rezident za davčne namene.
The following procedures apply for purposes of identifying Reportable Accounts among New Individual Accounts.
ODDELEK V:
A. With respect to New Individual Accounts, upon account opening, the Reporting Financial Institution must obtain a self-certification, which may be part of the account opening documentation, that allows the Reporting Financial Institution to determine the Account Holder's residence(s) for tax purposes and confirm the reasonableness of such self-certification based on the information obtained by the Reporting Financial Institution in connection with the opening of the account, including any documentation collected pursuant to AML/KYC Procedures.
DOLŽNA SKRBNOST PRI ŽE OBSTOJEČIH RAČUNIH SUBJEKTOV
B. If the self-certification establishes that the Account Holder is resident for tax purposes in a Reportable Jurisdiction, the Reporting Financial Institution must treat the account as a Reportable Account and the self-certification must also include the Account Holder's TIN with respect to such Reportable Jurisdiction (subject to paragraph D of Section I) and date of birth.
Za opredelitev Računov, o katerih se poroča, med Že obstoječimi računi subjektov se uporabljajo naslednji postopki.
C. If there is a change of circumstances with respect to a New Individual Account that causes the Reporting Financial Institution to know, or have reason to know, that the original self-certification is incorrect or unreliable, the Reporting Financial Institution cannot rely on the original self-certification and must obtain a valid self-certification that establishes the residence(s) for tax purposes of the Account Holder.
A. Računi subjektov, za katere se ne zahteva pregled, identificiranje ali poročanje.
SECTION V
Razen če se Poročevalska finančna institucija odloči drugače glede vseh Že obstoječih računov subjektov ali posebej glede katere koli jasno identificirane skupine takšnih računov, se za Že obstoječi račun subjekta s skupnim stanjem ali vrednostjo, ki na dan 31. decembra 2015 ne presega v domači valuti posamezne države članice ali Lihtenštajna izraženega zneska in ustreza 250000 USD, ne zahteva pregled, identificiranje ali poročanje kot za Račun, o katerem se poroča, dokler skupno stanje na računu ali vrednost ne preseže tega zneska na zadnji dan naslednjega koledarskega leta.
DUE DILIGENCE FOR PREEXISTING ENTITY ACCOUNTS
B. Računi subjektov, ki se pregledujejo.
The following procedures apply for purposes of identifying Reportable Accounts among Preexisting Entity Accounts.
Že obstoječi račun subjekta s skupnim stanjem ali vrednostjo, ki na dan 31. decembra 2015 presega v domači valuti posamezne države članice ali Lihtenštajna izražen znesek in ustreza 250000 USD, in Že obstoječi račun subjekta, ki na dan 31. decembra 2015 ne presega navedenega zneska, vendar njegovo skupno stanje ali vrednost preseže takšen znesek na zadnji dan katerega koli naslednjega koledarskega leta, morata biti pregledana v skladu s postopki iz odstavka D.
A. Entity Accounts Not Required to Be Reviewed, Identified or Reported.
C. Računi subjektov, za katere se zahteva poročanje.
Unless the Reporting Financial Institution elects otherwise, either with respect to all Preexisting Entity Accounts or, separately, with respect to any clearly identified group of such accounts, a Preexisting Entity Account with an aggregate account balance or value that does not exceed, as of 31 December 2015, an amount denominated in the domestic currency of each Member State or Liechtenstein and corresponding to USD 250000 is not required to be reviewed, identified, or reported as a Reportable Account until the aggregate account balance or value exceeds that amount as of the last day of any subsequent calendar year.
V zvezi z Že obstoječimi računi subjektov, opisanimi v odstavku B, se samo računi, ki jih ima en ali več Subjektov, ki so Osebe, o katerih se poroča, ali pa jih imajo Pasivni NFS z eno ali več Obvladujočimi osebami, ki so Osebe, o katerih se poroča, obravnavajo kot Računi, o katerih se poroča.
B. Entity Accounts Subject to Review.
D. Postopki pregleda za identificiranje računov subjektov, za katere se zahteva poročanje.
A Preexisting Entity Account that has an aggregate account balance or value that exceeds, as of 31 December 2015, an amount denominated in the domestic currency of each Member State or Liechtenstein and corresponding to USD 250000, and a Preexisting Entity Account that does not exceed, as of 31 December 2015, that amount but the aggregate account balance or value of which exceeds such amount as of the last day of any subsequent calendar year, must be reviewed in accordance with the procedures set forth in paragraph D.
Za Že obstoječe račune subjektov, opisane v odstavku B, mora Poročevalska finančna institucija uporabiti naslednje postopke pregleda, da ugotovi, ali ima račun ena ali več Oseb, o katerih se poroča, ali pa ga imajo Pasivni NFS z eno ali več Obvladujočimi osebami, ki so Osebe, o katerih se poroča:
C. Entity Accounts With Respect to Which Reporting Is Required.
Ugotavljanje, ali je Subjekt Oseba, o kateri se poroča.
With respect to Preexisting Entity Accounts described in paragraph B, only accounts that are held by one or more Entities that are Reportable Persons, or by Passive NFEs with one or more Controlling Persons who are Reportable Persons, shall be treated as Reportable Accounts.
Pregled podatkov, ki se hranijo v regulativne namene ali zaradi poslovanja s strankami (vključno s podatki, zbranimi v skladu s Postopki za preprečevanje pranja denarja ali poznavanje strank), da se ugotovi, ali je iz podatkov razvidno, da je Imetnik računa rezident Jurisdikcije, o kateri se poroča.
D. Review Procedures for Identifying Entity Accounts With Respect to Which Reporting Is Required.
Zato podatki, iz katerih je razvidno, da je Imetnik računa rezident v Jurisdikciji, o kateri se poroča, vključujejo kraj ustanovitve ali organiziranja ali naslov v Jurisdikciji, o kateri se poroča.
For Preexisting Entity Accounts described in paragraph B, a Reporting Financial Institution must apply the following review procedures to determine whether the account is held by one or more Reportable Persons, or by Passive NFEs with one or more Controlling Persons who are Reportable Persons:
Če je iz podatkov razvidno, da je Imetnik računa rezident v Jurisdikciji, o kateri se poroča, mora Poročevalska finančna institucija račun obravnavati kot Račun, o katerem se poroča, razen če od Imetnika računa pridobi samopotrdilo ali če na podlagi podatkov, s katerimi razpolaga ali ki so javno dostopni, utemeljeno ugotovi, da Imetnik računa ni Oseba, o kateri se poroča.
Determine Whether the Entity Is a Reportable Person.
Ugotavljanje, ali je Subjekt Pasivni NFS z eno ali več Obvladujočimi osebami, ki so Osebe, o katerih se poroča.
Review information maintained for regulatory or customer relationship purposes (including information collected pursuant to AML/KYC Procedures) to determine whether the information indicates that the Account Holder is resident in a Reportable Jurisdiction.
V zvezi z Imetnikom Že obstoječega računa subjekta (vključno s Subjektom, ki je Oseba, o kateri se poroča) mora Poročevalska finančna institucija ugotoviti, ali je Imetnik računa Pasivni NFS z eno ali več Obvladujočimi osebami, ki so Osebe, o katerih se poroča.
For this purpose, information indicating that the Account Holder is resident in a Reportable Jurisdiction includes a place of incorporation or organisation, or an address in a Reportable Jurisdiction.
Če je ena od Obvladujočih oseb Pasivnega NFS Oseba, o kateri se poroča, je treba račun obravnavati kot Račun, o katerem se poroča.
If the information indicates that the Account Holder is resident in a Reportable Jurisdiction, the Reporting Financial Institution must treat the account as a Reportable Account unless it obtains a self-certification from the Account Holder, or reasonably determines based on information in its possession or that is publicly available, that the Account Holder is not a Reportable Person.
Pri tem ugotavljanju mora Poročevalska finančna institucija upoštevati navodila iz pododstavkov D(2)(a) do (c) v najprimernejšem vrstnem redu glede na okoliščine.
Determine Whether the Entity is a Passive NFE with One or More Controlling Persons Who Are Reportable Persons.
Ugotavljanje, ali je Imetnik računa Pasivni NFS.
With respect to an Account Holder of a Preexisting Entity Account (including an Entity that is a Reportable Person), the Reporting Financial Institution must determine whether the Account Holder is a Passive NFE with one or more Controlling Persons who are Reportable Persons.
Pri ugotavljanju, ali je Imetnik računa Pasivni NFS, mora Poročevalska finančna institucija od Imetnika računa pridobiti samopotrdilo, da ugotovi njegov status, razen če na podlagi podatkov, s katerimi razpolaga ali ki so javno dostopni, utemeljeno ugotovi, da je Imetnik računa Aktivni NFS ali Finančna institucija, vendar ne Investicijski subjekt iz pododstavka A(6)(b) oddelka VIII, ki ni Finančna institucija sodelujoče jurisdikcije.
If any of the Controlling Persons of a Passive NFE is a Reportable Person, then the account must be treated as a Reportable Account.
Ugotavljanje Obvladujočih oseb Imetnika računa.
In making these determinations the Reporting Financial Institution must follow the guidance in subparagraphs D(2)(a) to (c) in the order most appropriate under the circumstances.
Pri ugotavljanju Obvladujočih oseb Imetnika računa se Poročevalska finančna institucija lahko opre na podatke, ki se zbirajo in hranijo v skladu s Postopki za preprečevanje pranja denarja ali poznavanje strank.
Determining whether the Account Holder is a Passive NFE.
Ugotavljanje, ali je Obvladujoča oseba Pasivnega NFS Oseba, o kateri se poroča.