natgillin/translations-raw huggingface dataset:
the fund is generally exempt from tax on investment income, or taxation of such income is deferred or taxed at a reduced rate, due to its status as a retirement or pension plan;
ima sklad manj kot 50 udeležencev;
the fund receives at least 50 % of its total contributions (other than transfers of assets from other plans described in subparagraphs B(5) to (7) or from retirement and pension accounts described in subparagraph C(17)(a)) from the sponsoring employers;
sklad financira en ali več delodajalcev, ki niso Investicijski subjekti ali Pasivni nefinančni subjekti;
distributions or withdrawals from the fund are allowed only upon the occurrence of specified events related to retirement, disability, or death (except rollover distributions to other retirement funds described in subparagraphs B(5) to (7) or retirement and pension accounts described in subparagraph C(17)(a)), or penalties apply to distributions or withdrawals made before such specified events; or
prispevki zaposlenih in delodajalcev v sklad (razen prenosov sredstev s pokojninskih računov iz pododstavka C(17)(a)) so omejeni glede na zasluženi dohodek oziroma nadomestila zaposlenega;
contributions (other than certain permitted make-up contributions) by employees to the fund are limited by reference to earned income of the employee or may not exceed annually USD 50000 or an equivalent amount denominated in the domestic currency of each Member State or Switzerland, applying the rules set forth in paragraph C of Section VII for account aggregation and currency translation.
udeleženci, ki niso rezidenti jurisdikcije (države članice ali Švice), v kateri je sklad ustanovljen, niso upravičeni do več kot 20 % sredstev sklada in
The term “Narrow Participation Retirement Fund” means a fund established to provide retirement, disability, or death benefits to beneficiaries who are current or former employees (or persons designated by such employees) of one or more employers in consideration for services rendered, provided that:
za sklad veljajo državni predpisi, letno pa sklad sporoča podatke davčnim organom.
the fund has fewer than 50 participants;
Izraz ‚Pokojninski sklad Državnega subjekta, Mednarodne organizacije ali Centralne banke‘ pomeni sklad, ki ga ustanovi Državni subjekt, Mednarodna organizacija ali Centralna banka za zagotavljanje prejemkov za primer upokojitve, invalidnosti ali smrti upravičencem ali udeležencem, ki so sedanji ali nekdanji zaposleni (ali osebe, ki jih določijo taki zaposleni) ali ki niso sedanji ali nekdanji zaposleni, če se prejemki takim upravičencem ali udeležencem zagotovijo zaradi osebnih storitev, opravljenih za Državni subjekt, Mednarodno organizacijo ali Centralno banko.
the fund is sponsored by one or more employers that are not Investment Entities or Passive NFEs;
Izraz ‚Kvalificirani izdajatelj kreditnih kartic‘ pomeni Finančno institucijo, ki izpolnjuje naslednje zahteve:
the employee and employer contributions to the fund (other than transfers of assets from retirement and pension accounts described in subparagraph C(17)(a)) are limited by reference to earned income and compensation of the employee, respectively;
je Finančna institucija le zato, ker je izdajatelj kreditnih kartic, ki sprejema depozite samo, ko stranka opravi plačilo, ki presega dolgovano stanje na kartici, preplačilo pa se stranki ne vrne takoj, in
participants that are not residents of the jurisdiction (being a Member State or Switzerland) in which the fund is established are not entitled to more than 20 % of the fund's assets; and
Finančna institucija ob začetku veljavnosti Protokola o spremembi, podpisanega dne 27. maja 2015, ali pred njim izvaja politike in postopke, da prepreči preplačilo stranke nad zneskom v višini 50000 USD ali enakovrednim zneskom, izraženim v domači valuti posamezne države članice ali Švice, ali zagotovi, da se kakršno koli preplačilo stranke nad tem zneskom stranki vrne v 60 dneh, pri čemer se v obeh primerih upoštevajo pravila iz odstavka C oddelka VII o seštevanju računov in pretvorbi valut.
the fund is subject to government regulation and provides information reporting to the tax authorities.
Pri tem se preplačilo stranke ne nanaša na stanja v dobro v višini spornih obveznosti, vključuje pa stanja v dobro, ki so posledica vrnitve blaga.
The term “Pension Fund of a Governmental Entity, International Organisation or Central Bank” means a fund established by a Governmental Entity, International Organisation or Central Bank to provide retirement, disability, or death benefits to beneficiaries or participants who are current or former employees (or persons designated by such employees), or who are not current or former employees, if the benefits provided to such beneficiaries or participants are in consideration of personal services performed for the Governmental Entity, International Organisation or Central Bank.
Izraz ‚Oproščeni kolektivni naložbeni nosilec‘ pomeni Investicijski subjekt, ki je s predpisi urejen kot kolektivni naložbeni nosilec, če imajo ali hranijo vse deleže v njem posamezniki ali Subjekti, ki niso Osebe, o katerih se poroča, razen Pasivnih nefinančnih subjektov z Obvladujočimi osebami, ki so Osebe, o katerih se poroča.
The term “Qualified Credit Card Issuer” means a Financial Institution satisfying the following requirements:
Za Investicijski subjekt, ki je s predpisi urejen kot kolektivni naložbeni nosilec, ne more veljati, da ni Oproščeni kolektivni naložbeni nosilec v skladu s pododstavkom B(9) zgolj zato, ker je kolektivni naložbeni nosilec izdal prinosniške delnice v fizični obliki, če:
the Financial Institution is a Financial Institution solely because it is an issuer of credit cards that accepts deposits only when a customer makes a payment in excess of a balance due with respect to the card and the overpayment is not immediately returned to the customer; and
kolektivni naložbeni nosilec ni izdal in ne izda prinosniških delnic v fizični obliki po 31. decembru pred začetkom veljavnosti Protokola o spremembi, podpisanega dne 27. maja 2015;
beginning on or before the entry into force of the Amending Protocol signed on 27 May 2015, the Financial Institution implements policies and procedures either to prevent a customer from making an overpayment in excess of USD 50000 or an equivalent amount denominated in the domestic currency of each Member State or Switzerland, or to ensure that any customer overpayment in excess of that amount, is refunded to the customer within 60 days, in each case applying the rules set forth in paragraph C of Section VII for account aggregation and currency translation.
kolektivni naložbeni nosilec prekliče vse takšne delnice po vrnitvi;
For this purpose, a customer overpayment does not refer to credit balances to the extent of disputed charges but does include credit balances resulting from merchandise returns.
kolektivni naložbeni nosilec izvaja postopke dolžne skrbnosti iz oddelkov od II do VII in sporoča vse zahtevane podatke v zvezi s takšnimi delnicami, kadar se te predložijo v odkup ali drugo izplačilo, in
The term “Exempt Collective Investment Vehicle” means an Investment Entity that is regulated as a collective investment vehicle, provided that all of the interests in the collective investment vehicle are held by or through individuals or Entities that are not Reportable Persons, except a Passive NFE with Controlling Persons who are Reportable Persons.
kolektivni naložbeni nosilec izvaja politike in postopke, s katerimi zagotovi, da se takšne delnice čim prej, v vsakem primeru pa v dveh letih po začetku veljavnosti Protokola o spremembi, podpisanega dne 27. maja 2015, odkupijo ali imobilizirajo.
An Investment Entity that is regulated as a collective investment vehicle does not fail to qualify under subparagraph B(9) as an Exempt Collective Investment Vehicle, solely because the collective investment vehicle has issued physical shares in bearer form, provided that:
C. Finančni račun
the collective investment vehicle has not issued, and does not issue, any physical shares in bearer form after 31 December preceding the entry into force of the Amending Protocol signed on 27 May 2015;
Izraz ‚Finančni račun‘ pomeni račun, ki ga vodi Finančna institucija, vključuje pa Depozitni račun, Skrbniški račun in:
the collective investment vehicle retires all such shares upon surrender;
v primeru Investicijskega subjekta kakršen koli lastniški ali dolžniški delež v Finančni instituciji.
the collective investment vehicle performs the due diligence procedures set forth in Sections II to VII and reports any information required to be reported with respect to any such shares when such shares are presented for redemption or other payment; and
Ne glede na navedeno izraz ‚Finančni račun‘ ne vključuje nobenega lastniškega ali dolžniškega deleža v Subjektu, ki je investicijski subjekt izključno zato, ker (i) stranki svetuje glede naložb in deluje zanjo ali (ii) zanjo upravlja portfelje in deluje zanjo pri vlaganju, upravljanju ali vodenju Finančnih sredstev, deponiranih v imenu stranke pri Finančni instituciji, ki ni takšen Subjekt;
the collective investment vehicle has in place policies and procedures to ensure that such shares are redeemed or immobilised as soon as possible and in any event within two years of the entry into force of the Amending Protocol signed on 27 May 2015.
v primeru Finančne institucije, ki ni opisana v pododstavku C(1)(a), kakršen koli lastniški ali dolžniški delež v Finančni instituciji, če je bila vrsta deležev uvedena zaradi izognitve poročanju v skladu z oddelkom I, in
C. Financial Account
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 posamezniku in v denarju izraža pokojninski ali invalidski prejemek, zagotovljen na podlagi Izključenega računa.
The term “Financial Account” means an account maintained by a Financial Institution, and includes a Depository Account, a Custodial Account and:
Izraz ‚Finančni račun‘ ne zajema Izključenih računov.
in the case of an Investment Entity, any equity or debt interest in the Financial Institution.
Izraz ‚Depozitni račun‘ 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.
Notwithstanding the foregoing, the term “Financial Account” does not include any equity or debt interest in an Entity that is an Investment Entity solely because it (i) renders investment advice to, and acts on behalf of, or (ii) manages portfolios for, and acts on behalf of, a customer for the purpose of investing, managing, or administering Financial Assets deposited in the name of the customer with a Financial Institution other than such Entity;
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.
in the case of a Financial Institution not described in subparagraph C(1)(a), any equity or debt interest in the Financial Institution, if the class of interests was established with a purpose of avoiding reporting in accordance with Section I; and
Izraz ‚Skrbniški račun‘ pomeni račun (razen Zavarovalne pogodbe ali Pogodbe rentnega zavarovanja), na katerem je eno ali več Finančnih sredstev v korist druge osebe.
any Cash Value Insurance Contract and any Annuity Contract issued or maintained by a Financial Institution, other than a non-investment-linked, non-transferable immediate life annuity that is issued to an individual and monetises a pension or disability benefit provided under an account that is an Excluded Account.
Izraz ‚Lastniški delež‘ pomeni v primeru partnerstva, ki je Finančna institucija, delež v kapitalu ali delež od dobička partnerstva.
The term “Financial Account” does not include any account that is an Excluded Account.
Pri skrbniškem skladu, ki je Finančna institucija, se šteje, da ima Lastniški delež katera koli oseba, ki se obravnava kot ustanovitelj ali upravičenec do celote ali dela sklada, ali katera koli druga fizična oseba, ki opravlja končni dejanski nadzor nad skladom.
The term “Depository Account” 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.
Oseba, o kateri se poroča, se obravnava kot upravičenec skrbniškega sklada, če ima pravico, da od sklada neposredno ali posredno (npr. prek pooblaščene osebe) prejema obvezno izplačilo ali lahko od njega neposredno ali posredno prejema diskrecijsko izplačilo.
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.
Izraz ‚Zavarovalna pogodba‘ pomeni pogodbo (razen Pogodbe rentnega zavarovanja), v skladu s katero izdajatelj soglaša, da bo izplačal določen znesek, če se zgodi določen nepredvidljiv dogodek, ki vključuje smrt, bolezen, nesrečo, odgovornost ali premoženjsko tveganje.
The term “Custodial Account” means an account (other than an Insurance Contract or Annuity Contract) which holds one or more Financial Assets for the benefit of another person.
Izraz ‚Pogodba rentnega zavarovanja‘ 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 “Equity Interest” means, in the case of a partnership that is a Financial Institution, either a capital or profits interest in the partnership.
Izraz vključuje tudi pogodbo, ki se v skladu z zakoni, predpisi ali prakso jurisdikcije (države članice, Švice ali druge jurisdikcije), v kateri je bila izdana, šteje za Pogodbo rentnega zavarovanja, v skladu s katero izdajatelj soglaša, da bo opravljal izplačila v obdobju več let.
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.
Izraz ‚Zavarovalna pogodba z odkupno vrednostjo‘ pomeni Zavarovalno pogodbo (razen škodne pozavarovalne pogodbe med zavarovalnima družbama), ki ima Odkupno vrednost.
A Reportable Person will be treated as being a beneficiary of a trust if such Reportable 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.
Izraz ‚Odkupna vrednost‘ pomeni večjega od zneskov: (i) znesek, 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) znesek, ki si ga imetnik police lahko izposodi po pogodbi ali v zvezi z njo.
The term “Insurance Contract” 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.
Ne glede na navedeno izraz ‚Odkupna vrednost‘ ne vključuje zneska, izplačljivega po Zavarovalni pogodbi:
The term “Annuity Contract” 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.
izključno v primeru smrti posameznika, zavarovanega s pogodbo o življenjskem zavarovanju;
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 (being a Member State, Switzerland or other jurisdiction) in which the contract was issued, and under which the issuer agrees to make payments for a term of years.
kot prejemek zaradi telesne poškodbe ali bolezni ali drug prejemek, ki je nadomestilo za ekonomsko izgubo, nastalo ob zavarovalnem dogodku;
The term “Cash Value Insurance Contract” means an Insurance Contract (other than an indemnity reinsurance contract between two insurance companies) that has a Cash Value.
kot povračilo predhodno plačane premije (od katere se odštejejo stroški zavarovanja, ne glede na to, ali so bili dejansko zaračunani) po Zavarovalni pogodbi (razen po pogodbi o naložbenem življenjskem zavarovanju ali rentnem zavarovanju) zaradi odpovedi ali prenehanja pogodbe, zmanjšanja izpostavljenosti tveganju med veljavnostjo pogodbe ali na podlagi popravka pri knjiženju ali druge podobne napake v zvezi s premijo pogodbe;
The term “Cash Value” 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.
kot dividenda imetnika police (razen dividende, ki se izplača ob prenehanju pogodbe), če je dividenda povezana z Zavarovalno pogodbo, v skladu s katero se izplačajo le prejemki, opisani v pododstavku C(8)(b), ali
Notwithstanding the foregoing, the term “Cash Value” does not include an amount payable under an Insurance Contract:
kot vračilo vnaprej plačane ali deponirane premije za Zavarovalno pogodbo, pri kateri se premija plača vsaj letno, če znesek vnaprej plačane ali delno plačane premije ne presega naslednje letne premije, ki jo bo treba plačati v skladu s pogodbo.
solely by reason of the death of an individual insured under a life insurance contract;
Izraz ‚Že obstoječi račun‘ pomeni:
as a personal injury or sickness benefit or other benefit providing indemnification of an economic loss incurred upon the occurrence of the event insured against;
Finančni račun, ki ga vodi Poročevalska finančna institucija na dan 31. decembra pred začetkom veljavnosti Protokola o spremembi, podpisanega dne 27. maja 2015.
as a refund of a previously paid premium (less cost of insurance charges whether or not actually imposed) under an Insurance Contract (other than an investment-linked life insurance or annuity contract) due to cancellation or termination of the contract, decrease in risk exposure during the effective period of the contract, or arising from the correction of a posting or similar error with regard to the premium for the contract;
Država članica ali Švica lahko razširi izraz ‚Že obstoječi račun‘ tako, da pomeni tudi kakršen koli Finančni račun Imetnika računa ne glede na datum njegovega odprtja, če:
as a policyholder dividend (other than a termination dividend) provided that the dividend relates to an Insurance Contract under which the only benefits payable are described in subparagraph C(8)(b); or
ima Imetnik računa pri Poročevalski finančni instituciji ali Povezanem subjektu, ki je v isti jurisdikciji (državi članici ali Švici) kot Poročevalska finančna institucija, Finančni račun, ki je Že obstoječi račun v skladu s pododstavkom C(9)(a);
as a return of an advance premium or premium deposit for an Insurance Contract for which the premium is payable at least annually if the amount of the advance premium or premium deposit does not exceed the next annual premium that will be payable under the contract.
Poročevalska finančna institucija oziroma Povezani subjekt, ki je v isti jurisdikciji (državi članici ali Švici) kot Poročevalska finančna institucija za namene izpolnjevanja zahtev o spoznanju ali domnevanju iz odstavka A oddelka VII in za določitev stanja ali vrednosti kakršnih koli Finančnih računov pri uporabi katerega od računskih pragov oba navedena finančna računa in vse druge Finančne račune Imetnika računa, ki se obravnavajo kot Že obstoječi računi v skladu s točko (b), obravnava kot en sam Finančni račun;
The term “Preexisting Account” means:
lahko Poročevalska finančna institucija v zvezi s Finančnim računom, za katerega je treba izvesti Postopke za preprečevanje pranja denarja ali poznavanje strank, zahteve glede takšnih postopkov izpolni tako, da se opre na tovrstne postopke, izvedene za Že obstoječi račun iz pododstavka C(9)(a), in
a Financial Account maintained by a Reporting Financial Institution as of 31 December preceding the entry into force of the Amending Protocol 27 May 2015.
za odprtje Finančnega računa ni potrebno, da bi Imetnik računa predložil nove, dodatne ali spremenjene podatke o stranki, razen za namene tega sporazuma.
A Member State or Switzerland shall have the option of extending the term “Preexisting Account” to mean also any Financial Account of an Account Holder, regardless of the date such Financial Account was opened, if:
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 te točke.
the Account Holder also holds with the Reporting Financial Institution, or with a Related Entity within the same jurisdiction (being a Member State or Switzerland) as the Reporting Financial Institution, a Financial Account that is a Preexisting Account under subparagraph C(9)(a);
Izraz ‚Novi račun‘ pomeni finančni račun, ki ga vodi Poročevalska finančna institucija, odprt ob začetku veljavnosti Protokola o spremembi, podpisanega dne 27. maja 2015, ali pozneje, razen če se v skladu z razširjeno opredelitvijo Že obstoječega računa v skladu s pododstavkom C(9) obravnava kot Že obstoječi račun.
the Reporting Financial Institution, and, as applicable, the Related Entity within the same jurisdiction (being a Member State or Switzerland) as the Reporting Financial Institution, treats both of the aforementioned Financial Accounts, and any other Financial Accounts of the Account Holder that are treated as Preexisting Accounts under point (b), as a single Financial Account for purposes of satisfying the standards of knowledge requirements set forth in paragraph A of Section VII, and for purposes of determining the balance or value of any of the Financial Accounts when applying any of the account thresholds;
Izraz ‚Že obstoječi račun posameznika‘ pomeni Že obstoječi račun enega ali več posameznikov.
with respect to a Financial Account that is subject to AML/KYC Procedures, the Reporting Financial Institution is permitted to satisfy such AML/KYC Procedures for the Financial Account by relying upon the AML/KYC Procedures performed for the Preexisting Account described in subparagraph C(9)(a); and
Izraz ‚Novi račun posameznika‘ pomeni Novi račun enega ali več posameznikov.
the opening of the Financial Account does not require the provision of new, additional or amended customer information by the Account Holder other than for the purposes of this Agreement.
Izraz ‚Že obstoječi račun subjekta‘ pomeni Že obstoječi račun enega ali več Subjektov.
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 point.
Izraz ‚Račun nižje vrednosti‘ pomeni Že obstoječi račun posameznika s skupnim stanjem ali vrednostjo, ki na dan 31. decembra pred začetkom veljavnosti Protokola o spremembi, podpisanega dne 27. maja 2015, ne presega 1000000 USD ali enakovrednega zneska, izraženega v domači valuti posamezne države članice ali Švice.