natgillin/translations-raw huggingface dataset:
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.
Pri ugotavljanju, ali je Obvladujoča oseba Pasivnega NFS Oseba, o kateri se poroča, se Poročevalska finančna institucija lahko opre na:
Determining the Controlling Persons of an Account Holder.
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 NFS, s skupnim stanjem ali vrednostjo, ki ne presega v domači valuti posamezne države članice ali Lihtenštajna izraženega zneska in ustreza 1000000 USD, ali
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.
samopotrdilo Imetnika računa ali takšne Obvladujoče osebe iz jurisdikcije ali jurisdikcij (države članice, Lihtenštajna ali drugih jurisdikcij), kjer je Obvladujoča oseba rezident za davčne namene.
Determining whether a Controlling Person of a Passive NFE is a Reportable Person.
E. Časovni okvir postopkov pregleda in dodatnih postopkov, ki veljajo za Že obstoječe račune subjektov.
For the purposes of determining whether a Controlling Person of a Passive NFE is a Reportable Person, a Reporting Financial Institution may rely on:
Pregled Že obstoječih računov subjektov 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, se mora dokončati do 31. decembra 2017.
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 an amount denominated in the domestic currency of each Member State or Liechtenstein and corresponding to USD 1000000; or
Pregled Že obstoječih računov subjektov 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, vendar na dan 31. decembra naslednjega leta presega navedeni znesek, se mora dokončati v koledarskem letu po letu, v katerem skupno stanje na računu ali vrednost preseže takšen znesek.
a self-certification from the Account Holder or such Controlling Person of the jurisdiction(s) (being a Member State, Liechtenstein or other jurisdictions) in which the Controlling Person is resident for tax purposes.
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.
E. Timing of Review and Additional Procedures Applicable to Preexisting Entity Accounts.
ODDELEK VI:
Review of Preexisting Entity Accounts with 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, must be completed by 31 December 2017.
DOLŽNA SKRBNOST PRI NOVIH RAČUNIH SUBJEKTOV
Review of Preexisting Entity Accounts 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, 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.
Za opredelitev Računov, o katerih se poroča, med Novimi računi subjektov se uporabljajo naslednji postopki.
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.
A. Postopki pregleda za identificiranje računov subjektov, za katere se zahteva poročanje.
SECTION VI
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 NFS z eno ali več Obvladujočimi osebami, ki so Osebe, o katerih se poroča:
DUE DILIGENCE FOR 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.
The following procedures apply for purposes of identifying Reportable Accounts among New Entity Accounts.
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.
A. Review Procedures for Identifying Entity Accounts With Respect to Which Reporting Is Required.
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.
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:
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 NFS z eno ali več Obvladujočimi osebami, ki so Osebe, o katerih 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.
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 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 NFS, 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 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.
Pri ugotavljanju, ali je Obvladujoča oseba Pasivnega NFS Oseba, o kateri se poroča, se lahko Poročevalska finančna institucija opre na samopotrdilo Imetnika računa ali takšne Obvladujoče osebe.
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.
ODDELEK VII:
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.
POSEBNA PRAVILA O DOLŽNI SKRBNOSTI
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.
Pri izvajanju postopkov o dolžni skrbnosti, opisanih zgoraj, veljajo naslednja dodatna pravila:
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.
A. Zanašanje na samopotrdila in Dokazne listine.
SECTION VII
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.
SPECIAL DUE DILIGENCE RULES
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.
The following additional rules apply in implementing the due diligence procedures described above:
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. Reliance on Self-Certifications and Documentary Evidence.
Poročevalska finančna institucija lahko Finančni račun, ki je delež člana pri Skupinski zavarovalni pogodbi z odkupno vrednostjo ali Skupinski pogodbi rentnega zavarovanja, obravnava kot Finančni račun, 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:
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.
Skupinska zavarovalna pogodba z odkupno vrednostjo ali Skupinska pogodba rentnega zavarovanja se izda delodajalcu in krije najmanj 25 zaposlenih/imetnikov potrdila;
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.
zaposleni/imetniki potrdila imajo pravico, da prejmejo izplačilo kakršne koli pogodbene vrednosti glede na svoje deleže in imenujejo upravičence prejemkov, ki se izplačajo v primeru smrti zaposlenega, in
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.
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.
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 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.
A Reporting Financial Institution may 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:
C. Pravila o seštevanju stanj na računih in pretvorbi valut.
the Group Cash Value Insurance Contract or Group Annuity Contract is issued to an employer and covers 25 or more employees/certificate holders;
Seštevanje računov posameznika.
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
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.
the aggregate amount payable to any employee/certificate holder or beneficiary does not exceed an amount denominated in the domestic currency of each Member State or Liechtenstein and corresponding to USD 1000000.
Pri izpolnjevanju zahtev glede seštevanja iz tega pododstavka se vsakemu Imetniku skupnega Finančnega računa pripiše celotno stanje ali vrednost skupnega Finančnega računa.
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.
Seštevanje računov subjekta.
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.
Pri ugotavljanju skupnega stanja ali vrednosti Finančnih računov, ki jih ima Subjekt, mora Poročevalska finančna institucija upoštevati 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.
C. Account Balance Aggregation and Currency Rules.
Posebno pravilo o seštevanju, ki velja za uslužbence za poslovanja s strankami.
Aggregation of Individual Accounts.
Pri ugotavljanju skupnega stanja ali vrednosti Finančnih računov, ki jih ima oseba, da se ugotovi, ali gre za Finančni račun visoke vrednosti, mora Poročevalska finančna institucija v primeru Finančnih računov, glede katerih uslužbenec za poslovanja s strankami ve ali utemeljeno domneva, da jih ima v neposredni ali posredni lasti oziroma jih nadzoruje ali odpre (razen kot fiduciar) ista oseba, sešteti tudi vse takšne račune.
For purposes of determining the aggregate balance or value of Financial Accounts held by an individual, a Reporting Financial Institution is required to aggregate all Financial Accounts maintained by the Reporting Financial Institution, or by a Related Entity, but only to the extent that the Reporting Financial Institution's computerised systems link the Financial Accounts by reference to a data element such as client number or TIN, and allow account balances or values to be aggregated.
Razumevanje, da zneski vključujejo protivrednost v drugih valutah.
Each holder of a jointly held Financial Account shall be attributed the entire balance or value of the jointly held Financial Account for purposes of applying the aggregation requirements described in this subparagraph.
Za vse v domači valuti posamezne države članice ali Lihtenštajna izražene zneske se razume, da vključujejo enakovredne zneske v drugih valutah v skladu z notranjim pravom.
Aggregation of Entity Accounts.
ODDELEK VIII:
For purposes of determining the aggregate balance or value of Financial Accounts held by an Entity, a Reporting Financial Institution is required to take into account all Financial Accounts that are maintained by the Reporting Financial Institution, or by a Related Entity, but only to the extent that the Reporting Financial Institution's computerised systems link the Financial Accounts by reference to a data element such as client number or TIN, and allow account balances or values to be aggregated.
OPREDLITEV POJMOV
Special Aggregation Rule Applicable to Relationship Managers.
Navedene opredelitvepomenijo naslednje:
For purposes of determining the aggregate balance or value of Financial Accounts held by a person to determine whether a Financial Account is a High Value Account, a Reporting Financial Institution is also required, in the case of any Financial Accounts that a relationship manager knows, or has reason to know, are directly or indirectly owned, controlled, or established (other than in a fiduciary capacity) by the same person, to aggregate all such accounts.
A. Poročevalska finančna institucija
Amounts Read to Include Equivalent in Other Currencies.
Izraz ‚Poročevalska finančna institucija‘odvisno od vsebine pomeni katero koli Finančno institucijo države članice ali Finančno institucijo Lihtenštajna, ki ni Neporočevalska finančna institucija.
All amounts denominated in the domestic currency of each Member State or Liechtenstein shall be read to include equivalent amounts in other currencies, as determined by domestic law.
Izraz ‚Finančna institucija sodelujoče jurisdikcije‘pomeni (i) katero koli Finančno institucijo, ki je rezidentka Sodelujoče jurisdikcije, ne vključuje pa podružnic takšne Finančne institucije, ki so zunaj te Sodelujoče jurisdikcije, in (ii) katero koli podružnico Finančne institucije, ki ni rezidentka Sodelujoče jurisdikcije, če je podružnica v tej Sodelujoči jurisdikciji.
SECTION VIII
Izraz ‚Finančna institucija‘pomeni Skrbniško institucijo, Depozitno institucijo, Investicijski subjekt ali Določeno zavarovalno družbo.
DEFINED TERMS
Izraz ‚Skrbniška institucija‘pomeni kateri koli Subjekt, ki kot znaten del svojega poslovanja hrani Finančna sredstva za račun drugih.
The following terms have the meanings set forth below:
Subjekt hrani Finančna sredstva za račun drugih kot znaten del svojega poslovanja, če je njegov bruto dohodek, ki izhaja iz hrambe Finančnih sredstev in povezanih finančnih storitev, enak ali večji od 20 % njegovega bruto dohodka v krajšem od naslednjih obdobij: (i) triletnem obdobju, ki se konča 31. decembra (ali na zadnji dan obračunskega obdobja nekoledarskega leta) pred letom, v katerem se opravi določitev, ali (ii) obdobju obstoja Subjekta.
A. Reporting Financial Institution
Izraz ‚Depozitna institucija‘pomeni kateri koli Subjekt, ki sprejema depozite pri običajnem bančnem ali podobnem poslovanju.
The term “Reporting Financial Institution” means any Member State Financial Institution or Liechtenstein Financial Institution, as the context requires, that is not a Non-Reporting Financial Institution.
Izraz ‚Investicijski subjekt‘pomeni kateri koli subjekt:
The term “Participating Jurisdiction Financial Institution” means (i) any Financial Institution that is resident in a Participating Jurisdiction, but excludes any branch of that Financial Institution that is located outside such Participating Jurisdiction, and (ii) any branch of a Financial Institution that is not resident in a Participating Jurisdiction, if that branch is located in such Participating Jurisdiction.
katerega osrednji posel je, da za stranke ali v njihovem imenu opravlja eno ali več od naslednjih dejavnosti ali operacij:
The term “Financial Institution” means a Custodial Institution, a Depository Institution, an Investment Entity, or a Specified Insurance Company.
trgovanje z instrumenti denarnega trga (čeki, menice, potrdila o vlogi, izvedeni finančni instrumenti itd.), z deviznimi sredstvi, instrumenti, vezanimi na tečaj, obrestno mero in indekse, prenosljivimi vrednostnimi papirji ali blagovnimi terminskimi pogodbami,
The term “Custodial Institution” means any Entity that holds, as a substantial portion of its business, Financial Assets for the account of others.
upravljanje individualnih in kolektivnih portfeljev ali
An Entity holds Financial Assets for the account of others as a substantial portion of its business if the Entity's gross income attributable to the holding of Financial Assets and related financial services equals or exceeds 20 % of the Entity's gross income during the shorter of: (i) the three-year period that ends on 31 December (or the final day of a non-calendar year accounting period) prior to the year in which the determination is being made; or (ii) the period during which the Entity has been in existence.
drugo vlaganje, vodenje ali upravljanje Finančnih sredstev ali denarja za druge osebe,
The term “Depository Institution” means any Entity that accepts deposits in the ordinary course of a banking or similar business.
katerega bruto dohodek izhaja zlasti iz investiranja ali reinvestiranja finančnih sredstev oziroma trgovanja z njimi, če ga upravlja drug subjekt, ki je depozitna institucija, skrbniška institucija, določena zavarovalna družba ali investicijski subjekt iz točke A(6)(a).
The term “Investment Entity” means any Entity:
Za Subjekt velja, da je njegov osrednji posel opravljanje ene ali več od dejavnosti iz pododstavka A(6)(a), oziroma bruto dohodek Subjekta za namene iz pododstavka A(6)(b) izhaja zlasti iz investiranja ali reinvestiranja Finančnih sredstev oziroma trgovanja z njimi, če je njegov bruto dohodek iz zadevnih dejavnosti enak ali večji od 50 % njegovega bruto dohodka v krajšem od naslednjih obdobij: (i) triletnem obdobju, ki se konča 31. decembra pred letom, v katerem se opravi določitev, ali (ii) obdobju obstoja Subjekta.
which primarily conducts as a business one or more of the following activities or operations for or on behalf of a customer:
Izraz ‚Investicijski subjekt‘ne zajema Subjekta, ki je Aktivni NFS, ker izpolnjuje katero od meril iz pododstavkov D(9)(d) do (g).