natgillin/translations-raw huggingface dataset:
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 USD 250000 or an equivalent amount denominated in the domestic currency of each Member State or Switzerland as of 31 December preceding the entry into force of the Amending Protocol signed on 27 May 2015, 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.
B. Računi subjektov, ki se pregledujejo.
B. Entity Accounts Subject to Review.
Že obstoječi račun subjekta s skupnim stanjem ali vrednostjo, ki na dan 31. decembra pred začetkom veljavnosti Protokola o spremembi, podpisanega dne 27. maja 2015, presega 250000 USD ali enakovredni znesek, izražen v domači valuti posamezne države članice ali Švice, in Že obstoječi račun subjekta, ki na dan 31. decembra pred začetkom veljavnosti Protokola o spremembi, podpisanega dne 27. maja 2015, ne presega tega 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 Preexisting Entity Account that has an aggregate account balance or value that exceeds USD 250000 or an equivalent amount denominated in the domestic currency of each Member State or Switzerland, as of 31 December preceding the entry into force of the Amending Protocol signed on 27 May 2015, and a Preexisting Entity Account that does not exceed as of 31 December preceding the entry into force of the Amending Protocol signed on 27 May 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.
D. Postopki pregleda za identificiranje računov subjektov, za katere se zahteva poročanje.
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.
Ugotavljanje, ali je Subjekt Oseba, o kateri se poroča.
D. Review Procedures for Identifying Entity Accounts With Respect to Which Reporting Is Required.
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.
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:
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.
Determine Whether the Entity Is a Reportable Person.
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.
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.
Ugotavljanje, ali je Subjekt Pasivni nefinančni subjekt 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.
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 nefinančni subjekt z eno ali več Obvladujočimi osebami, ki so Osebe, o katerih 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.
Če je ena od Obvladujočih oseb Pasivnega nefinančnega subjekta Oseba, o kateri se poroča, je treba račun obravnavati kot Račun, o katerem se poroča.
Determine Whether the Entity is a Passive NFE with One or More Controlling Persons Who Are Reportable Persons.
Pri tem ugotavljanju mora Poročevalska finančna institucija upoštevati navodila iz pododstavkov D(2)(a) do (c) v najprimernejšem vrstnem redu glede na okoliščine.
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.
ugotavljanje, ali je Imetnik računa Pasivni nefinančni subjekt.
If any of the Controlling Persons of a Passive NFE is a Reportable Person, then the account must be treated as a Reportable Account.
Pri ugotavljanju, ali je Imetnik računa Pasivni nefinančni subjekt, 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 nefinančni subjekt ali Finančna institucija, vendar ne Investicijski subjekt iz pododstavka A(6)(b) oddelka VIII, ki ni Finančna institucija sodelujoče jurisdikcije.
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.
ugotavljanje Obvladujočih oseb Imetnika računa.
Determining whether the Account Holder is a Passive NFE.
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.
For purposes of determining whether the Account Holder is a Passive NFE, the Reporting Financial Institution must obtain a self-certification 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 NFE or a Financial Institution other than an Investment Entity described in subparagraph A(6)(b) of Section VIII that is not a Participating Jurisdiction Financial Institution.
ugotavljanje, ali je Obvladujoča oseba Pasivnega nefinančnega subjekta Oseba, o kateri se poroča.
Determining the Controlling Persons of an Account Holder.
Pri ugotavljanju, ali je obvladujoča oseba Pasivnega nefinančnega subjekta Oseba, o kateri se poroča, se Poročevalska finančna institucija lahko opre na:
For the purposes of determining the Controlling Persons of an Account Holder, a Reporting Financial Institution may rely on information collected and maintained pursuant to AML/KYC Procedures.
podatke, ki se zbirajo in hranijo v skladu s Postopki za preprečevanje pranja denarja ali poznavanje strank glede Že obstoječega računa subjekta, ki ga ima en ali več nefinančni subjekt, s skupnim stanjem ali vrednostjo, ki ne presega 1000000 USD ali enakovrednega zneska, izraženega v domači valuti posamezne države članice ali Švice, ali
Determining whether a Controlling Person of a Passive NFE is a Reportable Person.
samopotrdilo Imetnika računa ali takšne Obvladujoče osebe iz jurisdikcije ali jurisdikcij (države članice, Švice ali drugih jurisdikcij), kjer je Obvladujoča oseba rezident za davčne namene.
For the purposes of determining whether a Controlling Person of a Passive NFE is a Reportable Person, a Reporting Financial Institution may rely on:
E. Časovni okvir postopkov pregleda in dodatnih postopkov, ki veljajo za Že obstoječe račune subjektov.
information collected and maintained pursuant to AML/KYC Procedures in the case of a Preexisting Entity Account held by one or more NFEs with an aggregate account balance or value that does not exceed USD 1000000 or an equivalent amount denominated in the domestic currency of each Member State or Switzerland; or
Pregled Že obstoječih računov subjektov s skupnim stanjem ali vrednostjo, ki na dan 31. decembra pred začetkom veljavnosti Protokola o spremembi, podpisanega dne 27. maja 2015, presega 250000 USD ali enakovredni znesek, izražen v domači valuti posamezne države članice ali Švice, mora biti končan v dveh letih od začetka veljavnosti.
a self-certification from the Account Holder or such Controlling Person of the jurisdiction(s) (being a Member State, Switzerland or other jurisdictions) in which the Controlling Person is resident for tax purposes.
Pregled Že obstoječih računov subjektov s skupnim stanjem ali vrednostjo, ki na dan 31. decembra pred začetkom veljavnosti Protokola o spremembi, podpisanega dne 27. maja 2015, ne presega 250000 USD ali enakovrednega zneska, izraženega v domači valuti posamezne države članice ali Švice, vendar na dan 31. decembra naslednjega leta presega ta znesek, se mora dokončati v koledarskem letu po letu, v katerem skupno stanje na računu ali vrednost preseže takšen znesek.
E. Timing of Review and Additional Procedures Applicable to Preexisting Entity Accounts.
Če se spremenijo okoliščine v zvezi z Že obstoječim računom subjekta, zaradi česar Poročevalska finančna institucija spozna ali utemeljeno domneva, da je samopotrdilo ali druga dokumentacija v zvezi z računom nepravilna ali nezanesljiva, mora Poročevalska finančna institucija ponovno določiti status računa v skladu s postopki iz odstavka D.
Review of Preexisting Entity Accounts with an aggregate account balance or value that exceeds USD 250000 or an equivalent amount denominated in the domestic currency of each Member State or Switzerland, as of 31 December preceding the entry into force of the Amending Protocol signed on 27 May 2015, must be completed within two years of the entry into force.
ODDELEK VI
Review of Preexisting Entity Accounts with an aggregate account balance or value that does not exceed USD 250000 or an equivalent amount denominated in the domestic currency of each Member State or Switzerland, as of 31 December preceding the entry into force of the Amending Protocol signed on 27 May 2015, but exceeds that amount as of 31 December of a subsequent year, must be completed within the calendar year following the year in which the aggregate account balance or value exceeds such amount.
DOLŽNA SKRBNOST PRI NOVIH RAČUNIH SUBJEKTOV
If there is a change of circumstances with respect to a Preexisting Entity Account that causes the Reporting 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 Financial Institution must re-determine the status of the account in accordance with the procedures set forth in paragraph D.
Za opredelitev Računov, o katerih se poroča, med Novimi računi Subjektov se uporabljajo naslednji postopki.
SECTION VI
A. Postopki pregleda za identificiranje računov subjektov, za katere se zahteva poročanje.
DUE DILIGENCE FOR NEW ENTITY ACCOUNTS
Za Nove račune subjektov 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 nefinančni subjekti z eno ali več Obvladujočimi osebami, ki so Osebe, o katerih se poroča:
The following procedures apply for purposes of identifying Reportable Accounts among New Entity Accounts.
Poročevalska finančna institucija mora 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.
A. Review Procedures for Identifying Entity Accounts With Respect to Which Reporting Is Required.
Če Subjekt predloži potrdilo, da ni nikjer rezident za davčne namene, lahko Poročevalska finančna institucija pri ugotavljanju, kje je rezident Imetnik računa, upošteva naslov sedeža Subjekta.
For New Entity Accounts, 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 samopotrdila 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 na podlagi podatkov, s katerimi razpolaga ali ki so javno dostopni, utemeljeno ugotovi, da Imetnik računa v tej Jurisdikciji, o kateri se poroča, ni Oseba, o kateri se poroča.
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.
V zvezi z Imetnikom Novega računa Subjekta (vključno s Subjektom, ki je Oseba, o kateri se poroča) mora Poročevalska finančna institucija ugotoviti, ali je Imetnik računa Pasivni nefinančni subjekt z eno ali več Obvladujočimi osebami, ki so Osebe, o katerih se poroča.
If the Entity certifies that it has no residence for tax purposes, the Reporting Financial Institution may rely on the address of the principal office of the Entity to determine the residence of the Account Holder.
Pri tem ugotavljanju mora Poročevalska finančna institucija upoštevati navodila iz pododstavkov A(2)(a) do (c) v najprimernejšem vrstnem redu glede na okoliščine.
If the self-certification 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 reasonably determines based on information in its possession or that is publicly available, that the Account Holder is not a Reportable Person with respect to such Reportable Jurisdiction.
Pri ugotavljanju, ali je Imetnik računa Pasivni nefinančni subjekt, mora Poročevalska finančna institucija upoštevati samopotrdilo Imetnika računa, da ugotovi njegov status, razen če na podlagi podatkov, s katerimi razpolaga ali ki so javno dostopni, utemeljeno ugotovi, da je Imetnik računa Aktivni nefinančni subjekt ali Finančna institucija, vendar ne Investicijski subjekt iz pododstavka A(6)(b) oddelka VIII, ki ni Finančna institucija sodelujoče jurisdikcije.
With respect to an Account Holder of a New 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 Obvladujočih oseb Imetnika računa se lahko Poročevalska finančna institucija opre na podatke, ki se zbirajo in hranijo v skladu s Postopki za preprečevanje pranja denarja ali poznavanje strank.
In making these determinations the Reporting Financial Institution must follow the guidance in subparagraphs A(2)(a) to (c) in the order most appropriate under the circumstances.
Pri ugotavljanju, ali je Obvladujoča oseba Pasivnega nefinančnega subjekta Oseba, o kateri se poroča, se lahko Poročevalska finančna institucija opre na samopotrdilo Imetnika računa ali takšne Obvladujoče osebe.
For purposes of determining whether the Account Holder is a Passive NFE, the Reporting Financial Institution must rely on a self-certification 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 NFE or a Financial Institution other than an Investment Entity described in subparagraph A(6)(b) of Section VIII that is not a Participating Jurisdiction Financial Institution.
ODDELEK VII
For purposes of determining the Controlling Persons of an Account Holder, a Reporting Financial Institution may rely on information collected and maintained pursuant to AML/KYC Procedures.
POSEBNA PRAVILA O DOLŽNI SKRBNOSTI
For purposes of determining whether a Controlling Person of a Passive NFE is a Reportable Person, a Reporting Financial Institution may rely on a self-certification from the Account Holder or such Controlling Person.
Pri izvajanju postopkov o dolžni skrbnosti, opisanih zgoraj, veljajo naslednja dodatna pravila:
SECTION VII
A. Zanašanje na samopotrdila in Dokazne listine.
SPECIAL DUE DILIGENCE RULES
Poročevalska finančna institucija se ne more zanašati na samopotrdilo ali Dokazne listine, če spozna ali utemeljeno domneva, da so samopotrdilo ali Dokazne listine nepravilni ali nezanesljivi.
The following additional rules apply in implementing the due diligence procedures described above:
B. Alternativni postopki za Finančne račune, ki jih imajo posamezni upravičenci po Zavarovalni pogodbi z odkupno vrednostjo ali Pogodbi rentnega zavarovanja in za Skupinske zavarovalne pogodbe z odkupno vrednostjo ali Skupinske pogodbe rentnega zavarovanja.
A. Reliance on Self-Certifications and Documentary Evidence.
Poročevalska finančna institucija lahko domneva, da posamezni upravičenec (ki ni lastnik) po Zavarovalni pogodbi z odkupno vrednostjo ali Pogodbi rentnega zavarovanja, ki prejme izplačilo v primeru smrti, ni Oseba, o kateri se poroča, in lahko tak Finančni račun obravnava kot račun, ki ni Račun, o katerem se poroča, razen če spozna ali utemeljeno domneva, da je upravičenec Oseba, o kateri se poroča.
A Reporting Financial Institution may not rely on a self-certification or Documentary Evidence if the Reporting Financial Institution knows or has reason to know that the self-certification or Documentary Evidence is incorrect or unreliable.
Država članica ali Švica ima možnost, da Poročevalski finančni instituciji dovoli obravnavo Finančnega računa, ki je delež člana pri Skupinski zavarovalni pogodbi z odkupno vrednostjo ali Skupinski pogodbi rentnega zavarovanja, kot Finančnega računa, ki ni Račun, o katerem se poroča, do datuma, ko se znesek izplača zaposlenemu/imetniku potrdila ali upravičencu, če Finančni račun, ki je delež člana pri Skupinski zavarovalni pogodbi z odkupno vrednostjo ali Skupinski pogodbi rentnega zavarovanja, izpolnjuje naslednje pogoje:
B. Alternative Procedures for Financial Accounts Held by Individual Beneficiaries of a Cash Value Insurance Contract or an Annuity Contract and for a Group Cash Value Insurance Contract or Group Annuity Contract.
Skupinska zavarovalna pogodba z odkupno vrednostjo ali Skupinska pogodba rentnega zavarovanja se izda delodajalcu in krije najmanj 25 zaposlenih/imetnikov potrdila;
A Reporting Financial Institution has reason to know that a beneficiary of a Cash Value Insurance Contract or an Annuity Contract is a Reportable Person if the information collected by the Reporting Financial Institution and associated with the beneficiary contains indicia as described in paragraph B of Section III.
skupni znesek, ki se izplača kateremu koli zaposlenemu/imetniku potrdila ali upravičencu, ne presega 1000000 USD ali enakovrednega zneska, izraženega v domači valuti posamezne države članice ali Švice.
If a Reporting Financial Institution has actual knowledge, or reason to know, that the beneficiary is a Reportable Person, the Reporting Financial Institution must follow the procedures in paragraph B of Section III.
Izraz ‚Skupinska zavarovalna pogodba z odkupno vrednostjo‘ pomeni Zavarovalno pogodbo z odkupno vrednostjo, ki (i) zagotavlja kritje posameznikom, ki se včlanijo prek delodajalca, poklicnega združenja, sindikata ali drugega združenja oziroma skupine, ter (ii) za katero plačujejo premijo vsi člani skupine (ali člani razreda v skupini), ki se določi ne glede na zdravstvene značilnosti posameznikov, razen starosti, spola in kadilskih navad članov (ali razreda članov) skupine.
A Member State or Switzerland shall have the option to allow Reporting Financial Institutions to treat a Financial Account that is a member's interest in a Group Cash Value Insurance Contract or Group Annuity Contract as a Financial Account that is not a Reportable Account until the date on which an amount is payable to the employee/certificate holder or beneficiary, if the Financial Account that is a member's interest in a Group Cash Value Insurance Contract or Group Annuity Contract meets the following requirements:
Izraz ‚Skupinska pogodba rentnega zavarovanja‘ pomeni Pogodbo rentnega zavarovanja, pri kateri so upravičenci posamezniki, ki se včlanijo prek delodajalca, poklicnega združenja, sindikata ali drugega združenja oziroma skupine.
the Group Cash Value Insurance Contract or Group Annuity Contract is issued to an employer and covers 25 or more employees/certificate holders;
Pred začetkom veljavnosti Protokola o spremembi, podpisanega dne 27. maja 2015, države članice obvestijo Švico in Švica obvesti Evropsko komisijo o tem, ali so uveljavljale katero od možnosti iz tega odstavka.
the employee/certificate holders are entitled to receive any contract value related to their interests and to name beneficiaries for the benefit payable upon the employee's death; and
Evropska komisija lahko usklajuje prenos obvestil držav članic Švici in Evropska komisija prenese obvestila Švice vsem državam članicam.
the aggregate amount payable to any employee/certificate holder or beneficiary does not exceed USD 1000000 or an equivalent amount denominated in the domestic currency of each Member State or Switzerland.
Vse nadaljnje spremembe glede uveljavljanja navedene možnosti, ki jih izvede država članica ali Švica, se sporočijo na enak način.
The term “Group Cash Value Insurance Contract” means a Cash Value Insurance Contract that (i) provides coverage on individuals who are affiliated through an employer, trade association, labour union, or other association or group; and (ii) charges a premium for each member of the group (or member of a class within the group) that is determined without regard to the individual health characteristics other than age, gender, and smoking habits of the member (or class of members) of the group.
C. Pravila o seštevanju stanj na računih in pretvorbi valut.
The term “Group Annuity Contract” means an Annuity Contract under which the obligees are individuals who are affiliated through an employer, trade association, labour union, or other association or group.
Seštevanje računov posameznika.
Before the entry into force of the Amending Protocol signed on 27 May 2015, Member States shall communicate to Switzerland and Switzerland shall communicate to the European Commission whether they have exercised the option provided for in this paragraph.
Pri ugotavljanju skupnega stanja ali vrednosti Finančnih računov, ki jih ima posameznik, mora Poročevalska finančna institucija sešteti vse Finančne račune, ki jih vodi ona sama ali Povezani subjekt, vendar le če njeni računalniški sistemi povezujejo Finančne račune po podatkovnem elementu, kot je številka stranke ali IŠD, in omogočajo seštevanje stanj na računih ali vrednosti računov.