natgillin/translations-raw huggingface dataset:
Unless the Reporting Financial Institution elects otherwise, either with respect to all Pre-existing Entity Accounts or, separately, with respect to any clearly identified group of such accounts, a Pre-existing Entity Account with an aggregate account balance or value that does not exceed, as of 31 December 2016, USD 250000 or an equivalent amount denominated in the domestic currency of a Member State or Monaco, 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.
A. Računi subjektov, za katere se ne zahteva pregled, identificiranje ali poročanje.
B. Entity Accounts subject to review.
Razen če se Poročevalska finančna institucija glede vseh Že obstoječih računov subjektov ali posebej glede katere koli jasno identificirane skupine takšnih računov odloči drugače, se za Že obstoječi račun subjekta s skupnim stanjem ali vrednostjo, ki na dan 31. decembra 2016 ne presega 250000 USD ali enakovrednega zneska, izraženega v domači valuti posamezne države članice ali Monaka, 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.
A Pre-existing Entity Account that has an aggregate account balance or value that exceeds, as of 31 December 2016, USD 250000 or an equivalent amount denominated in the domestic currency of a Member State or Monaco, and a Pre-existing Entity Account that does not exceed, as of 31 December 2016, 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.
B. Računi subjektov, ki se pregledujejo.
C. Entity Accounts with respect to which reporting is required.
Že obstoječi račun subjekta s skupnim stanjem ali vrednostjo, ki na dan 31. decembra 2016 presega 250000 USD ali enakovreden znesek, izražen v domači valuti posamezne države članice ali Monaka, in Že obstoječi račun subjekta, ki na dan 31. decembra 2016 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 točke D.
With respect to Pre-existing 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.
C. Računi subjektov, za katere se zahteva poročanje.
D. Review procedures for identifying Entity Accounts with respect to which reporting is required.
V zvezi z Že obstoječimi računi subjektov iz točke B se samo računi, ki jih ima en ali več Subjektov, ki so Osebe, o katerih se poroča, ali pa jih imajo Pasivni nefinančni subjekti z eno ali več Obvladujočimi osebami, ki so Osebe, o katerih se poroča, obravnavajo kot Računi, o katerih se poroča.
For Pre-existing 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:
D. Postopki pregleda za identificiranje Računov subjektov, za katere se zahteva poročanje.
Determine whether the Entity is a Reportable Person.
Za Že obstoječe račune subjektov iz točke 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 nefinančni subjekti 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.
Ugotavljanje, ali je Subjekt Oseba, o kateri 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.
Pregled informacij, 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 informacij razvidno, da je Imetnik računa rezident Jurisdikcije, o kateri 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.
Zato informacije, 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 Passive NFE with one or more Controlling Persons who are Reportable Persons.
Če je iz informacij 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 informacij, s katerimi razpolaga ali ki so javno dostopne, utemeljeno ugotovi, da Imetnik računa ni Oseba, o kateri se poroča.
With respect to an Account Holder of a Pre-existing 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 Subjekt Pasivni nefinančni subjekt z eno ali več Obvladujočimi osebami, ki so Osebe, o katerih se poroča.
If any of the Controlling Persons of a Passive NFE is a Reportable Person, then the account must be treated as a Reportable Account.
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.
In making these determinations the Reporting Financial Institution must follow the guidance in subparagraph D(2)(a) to (c) in the order most appropriate under the circumstances.
Če je ena od Obvladujočih oseb Pasivnega nefinančnega subjekta Oseba, o kateri se poroča, je treba račun obravnavati kot Račun, o katerem se poroča.
Determining whether the Account Holder is a Passive NFE.
Pri tem ugotavljanju mora Poročevalska finančna institucija upoštevati navodila iz točk D(2)(a) do (c) v najprimernejšem vrstnem redu glede na okoliščine.
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 Imetnik računa Pasivni nefinančni subjekt.
Determining the Controlling Persons of an Account Holder.
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 informacij, s katerimi razpolaga ali ki so javno dostopne, utemeljeno ugotovi, da je Imetnik računa Aktivni nefinančni subjekt ali Finančna institucija, vendar ne Investicijski subjekt iz točke A(6)(b) oddelka VIII, ki ni Finančna institucija sodelujoče jurisdikcije.
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.
Ugotavljanje Obvladujočih oseb Imetnika računa.
Determining whether a Controlling Person of a Passive NFE is a Reportable Person.
Pri ugotavljanju Obvladujočih oseb Imetnika računa se Poročevalska finančna institucija lahko opre na informacije, ki se zbirajo in hranijo v skladu s Postopki za preprečevanje pranja denarja ali poznavanje strank.
For the purposes of determining whether a Controlling Person of a Passive NFE is a Reportable Person, a Reporting Financial Institution may rely on:
Ugotavljanje, ali je Obvladujoča oseba Pasivnega nefinančnega subjekta Oseba, o kateri se poroča.
information collected and maintained pursuant to AML/KYC Procedures in the case of a Pre-existing 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 a Member State or Monaco; or
Pri ugotavljanju, ali je obvladujoča oseba Pasivnega nefinančnega subjekta Oseba, o kateri se poroča, se Poročevalska finančna institucija lahko opre na:
a self-certification from the Account Holder or such Controlling Person of the jurisdiction(s) (a Member State, Monaco or other jurisdictions) in which the Controlling Person is resident for tax purposes.
informacije, 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 Nefinančnih subjektov, s skupnim stanjem ali vrednostjo, ki ne presega 1000000 USD ali enakovrednega zneska, izraženega v domači valuti posamezne države članice ali Monaka, ali
E. Timing of review and additional procedures applicable to Pre-existing Entity Accounts.
samopotrdilo Imetnika računa ali takšne Obvladujoče osebe iz jurisdikcije ali jurisdikcij (države članice, Monaka ali drugih jurisdikcij), kjer je Obvladujoča oseba rezident za davčne namene.
Review of Pre-existing Entity Accounts with an aggregate account balance or value that exceeds, as of 31 December 2016, USD 250000 or an equivalent amount denominated in the domestic currency of a Member State or Monaco, must be completed by 31 December 2018.
E. Časovni okvir postopkov pregleda in dodatnih postopkov, ki veljajo za Že obstoječe račune subjektov.
Review of Pre-existing Entity Accounts with an aggregate account balance or value that does not exceed, as of 31 December 2016, USD 250000 or an equivalent amount denominated in the domestic currency of a Member State or Monaco, 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.
Pregled Že obstoječih računov subjektov s skupnim stanjem ali vrednostjo, ki na dan 31. decembra 2016 presega znesek, 250000 USD ali enakovreden znesek, izražen v domači valuti posamezne države članice, se mora dokončati do 31. decembra 2018.
If there is a change of circumstances with respect to a Pre-existing 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.
Pregled Že obstoječih računov subjektov s skupnim stanjem ali vrednostjo, ki na dan 31. decembra 2016 ne presega 250000 USD ali enakovrednega zneska, izraženega v domači valuti posamezne države članice ali Monaka, 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.
SECTION VI
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 točke D.
DUE DILIGENCE FOR NEW ENTITY ACCOUNTS
ODDELEK VI
The following procedures apply for purposes of identifying Reportable Accounts among New Entity Accounts.
DOLŽNA SKRBNOST PRI NOVIH RAČUNIH SUBJEKTOV
A. Review procedures for identifying Entity Accounts with respect to which reporting is required.
Za opredelitev Računov, o katerih se poroča med Novimi računi subjektov, se uporabljajo naslednji postopki.
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:
A. Postopki pregleda za identificiranje Računov subjektov, za katere se zahteva poročanje.
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.
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:
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.
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 informacij, 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.
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.
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.
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.
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 informacij, s katerimi razpolaga ali ki so javno dostopne, utemeljeno ugotovi, da Imetnik računa v tej Jurisdikciji, o kateri se poroča, ni Oseba, o kateri se poroča.
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.
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.
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.
Pri tem ugotavljanju mora Poročevalska finančna institucija upoštevati navodila iz točk A(2)(a) do (c) v najprimernejšem vrstnem redu glede na okoliščine.
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 ugotavljanju, ali je Imetnik računa Pasivni nefinančni subjekt, mora Poročevalska finančna institucija upoštevati samopotrdilo Imetnika računa, da ugotovi njegov status, razen če na podlagi informacij, s katerimi razpolaga ali ki so javno dostopne, utemeljeno ugotovi, da je Imetnik računa Aktivni nefinančni subjekt ali Finančna institucija, vendar ne Investicijski subjekt iz točke A(6)(b) oddelka VIII, ki ni Finančna institucija sodelujoče jurisdikcije.
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 ugotavljanju Obvladujočih oseb Imetnika računa se lahko Poročevalska finančna institucija opre na informacije, ki se zbirajo in hranijo v skladu s Postopki za preprečevanje pranja denarja ali poznavanje strank.
SECTION VII
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.
SPECIAL DUE DILIGENCE RULES
ODDELEK VII
The following additional rules apply in implementing the due diligence procedures described above:
POSEBNA PRAVILA O DOLŽNI SKRBNOSTI
A. Reliance on Self-Certifications and Documentary Evidence.
Pri izvajanju postopkov o dolžni skrbnosti, opisanih zgoraj, veljajo naslednja dodatna pravila:
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.
A. Zanašanje na samopotrdila in Dokazne listine.
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.
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.
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.
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.
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.
Država članica ali Monako 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:
A Member State or Monaco 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:
Skupinska zavarovalna pogodba z odkupno vrednostjo ali Skupinska pogodba rentnega zavarovanja se izda delodajalcu in krije najmanj 25 zaposlenih/imetnikov potrdila;
the Group Cash-Value Insurance Contract or Group Annuity Contract is issued to an employer and covers 25 or more employees/certificate holders;
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
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
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 Monaka.
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 a Member State or Monaco.
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.
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.
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 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.
Pred 1. januarjem 2017 države članice obvestijo Monako in Monako obvesti Evropsko komisijo o tem, ali so uveljavljali katero od možnosti iz te točke.
Before 1 January 2017, Member States shall communicate to Monaco and Monaco shall communicate to the European Commission whether they have exercised the option provided for in this point.
Evropska komisija lahko usklajuje prenos obvestil držav članic Monaku in Evropska komisija prenese obvestila Monaka vsem državam članicam.