natgillin/translations-raw huggingface dataset:
beginning on or before 1 January 2016, the Financial Institution implements policies and procedures either to prevent a customer from making an overpayment in excess of an amount denominated in the domestic currency of each Member State or Liechtenstein and corresponding to USD 50000, 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 izvaja postopke dolžne skrbnosti iz oddelkov II do VII in sporoča vse zahtevane podatke v zvezi s takšnimi delnicami, kadar se te predložijo v odkup ali drugo izplačilo, in
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 politike in postopke, s katerimi zagotovi, da se takšne delnice čim prej, v vsakem primeru pa pred 1. januarjem 2018, odkupijo ali imobilizirajo.
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.
C. Finančni račun
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:
Izraz ‚Finančni račun‘pomeni račun, ki ga vodi Finančna institucija, vključuje pa Depozitni račun, Skrbniški račun in:
the collective investment vehicle has not issued, and does not issue, any physical shares in bearer form after 31 December 2015;
v primeru Investicijskega subjekta kakršen koli lastniški ali dolžniški delež v Finančni instituciji.
the collective investment vehicle retires all such shares upon surrender;
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 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
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
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 prior to 1 January 2018.
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.
C. Financial Account
Izraz ‚Finančni račun‘ne zajema Izključenih računov.
The term “Financial Account” means an account maintained by a Financial Institution, and includes a Depository Account, a Custodial Account and:
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.
in the case of an Investment Entity, any equity or debt interest in the Financial Institution.
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.
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;
Izraz ‚Skrbniški račun‘pomeni račun (razen Zavarovalne pogodbe ali Pogodbe rentnega zavarovanja), na katerem je eno ali več Finančnih sredstev v korist druge osebe.
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 ‚Lastniški delež‘pomeni v primeru partnerstva, ki je Finančna institucija, delež v kapitalu ali delež od dobička partnerstva.
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.
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 “Financial Account” does not include any account that is an Excluded Account.
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.
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.
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.
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 ‚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 “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 vključuje tudi pogodbo, ki se v skladu z zakoni, predpisi ali prakso jurisdikcije (države članice, Lihtenštajna 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.
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 ‚Zavarovalna pogodba z odkupno vrednostjo‘pomeni Zavarovalno pogodbo (razen škodne pozavarovalne pogodbe med zavarovalnima družbama), ki ima Odkupno vrednost.
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 ‚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.
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.
Ne glede na navedeno izraz ‚Odkupna vrednost‘ne vključuje zneska, izplačljivega po Zavarovalni pogodbi:
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.
izključno v primeru smrti posameznika, zavarovanega s pogodbo o življenjskem zavarovanju;
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.
kot prejemek zaradi telesne poškodbe ali bolezni ali drug prejemek, ki je nadomestilo za ekonomsko izgubo, nastalo ob zavarovalnem dogodku;
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, Liechtenstein or other jurisdiction) in which the contract was issued, and under which the issuer agrees to make payments for a term of years.
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 Insurance Contract” means an Insurance Contract (other than an indemnity reinsurance contract between two insurance companies) that has a Cash Value.
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
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 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.
Notwithstanding the foregoing, the term “Cash Value” does not include an amount payable under an Insurance Contract:
Izraz ‚Že obstoječi račun‘pomeni:
solely by reason of the death of an individual insured under a life insurance contract;
Finančni račun, ki ga vodi Poročevalska finančna institucija na dan 31. decembra 2015;
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;
kakršen koli Finančni račun Imetnika računa ne glede na datum njegovega odprtja, če:
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;
ima Imetnik računa pri Poročevalski finančni instituciji ali Povezanem subjektu, ki je v isti jurisdikciji (državi članici ali Lihtenštajnu) kot Poročevalska finančna institucija, Finančni račun, ki je Že obstoječi račun v skladu s pododstavkom C(9)(a);
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
Poročevalska finančna institucija oziroma Povezani subjekt, ki je v isti jurisdikciji (državi članici ali Lihtenštajnu) 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;
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.
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
The term “Preexisting Account” means
za odprtje Finančnega računa ni potrebno, da bi Imetnik računa predložil nove, dodatne ali spremenjene podatke o stranki, razen za namene tega sporazuma.
a Financial Account maintained by a Reporting Financial Institution as of 31 December 2015
Izraz ‚Novi račun‘pomeni finančni račun, ki ga vodi Poročevalska finančna institucija, odprt 1. januarja 2016 ali pozneje, razen če se v skladu z razširjeno opredelitvijo Že obstoječega računa iz pododstavka C(9) obravnava kot Že obstoječi račun.
any Financial Account of an Account Holder, regardless of the date such Financial Account was opened, if:
Izraz ‚Že obstoječi račun posameznika‘pomeni Že obstoječi račun enega ali več posameznikov.
the Account Holder also holds with the Reporting Financial Institution, or with a Related Entity within the same jurisdiction (being a Member State or Liechtenstein) as the Reporting Financial Institution, a Financial Account that is a Preexisting Account under subparagraph C(9)(a);
Izraz ‚Novi račun posameznika‘pomeni Novi račun enega ali več posameznikov.
the Reporting Financial Institution, and, as applicable, the Related Entity within the same jurisdiction (being a Member State or Liechtenstein) 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 subjekta‘pomeni Že obstoječi račun enega ali več Subjektov.
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 ‚Račun nižje vrednosti‘pomeni Že obstoječi račun posameznika 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 1000000 USD.
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 ‚Račun visoke vrednosti‘pomeni Že obstoječi račun posameznika s skupnim stanjem ali vrednostjo, ki na dan 31. decembra 2015 ali 31. decembra katerega koli poznejšega leta presega v domači valuti posamezne države članice ali Lihtenštajna izražen znesek in ustreza 1000000 USD.
The term “New Account” means a Financial Account maintained by a Reporting Financial Institution opened on or after 1 January 2016, unless it is treated as a Preexisting Account under the extended definition of Preexisting Account in subparagraph C(9).
Izraz ‚Novi račun subjekta‘pomeni Novi račun enega ali več Subjektov.
The term “Preexisting Individual Account” means a Preexisting Account held by one or more individuals.
Izraz ‚Izključeni račun‘pomeni katerega koli od naslednjih računov:
The term “New Individual Account” means a New Account held by one or more individuals.
pokojninski račun, ki izpolnjuje naslednje zahteve:
The term “Preexisting Entity Account” means a Preexisting Account held by one or more Entities.
račun je urejen s predpisi kot osebni pokojninski račun ali je del registriranega ali s predpisi urejenega pokojninskega načrta za zagotavljanje pokojninskih prejemkov (vključno s prejemki za primer invalidnosti ali smrti);
The term “Lower Value Account” means a Preexisting Individual Account with an aggregate balance or value as of 31 December 2015 that does not exceed an amount denominated in the domestic currency of each Member State or Liechtenstein and corresponding to USD 1000000.
račun je davčno ugoden (torej se prispevki na račun, ki bi bili sicer obdavčeni, odštejejo ali izvzamejo iz bruto dohodka Imetnika računa ali se obdavčijo po nižji stopnji ali pa se obdavčitev dohodka iz naložb z računa odloži ali se ta dohodek obdavči po nižji stopnji);
The term “High Value Account” means a Preexisting Individual Account with an aggregate balance or value that exceeds as of 31 December 2015 or 31 December of any subsequent year, an amount denominated in the domestic currency of each Member State or Liechtenstein and corresponding to USD 1000000.
davčnim organom je treba sporočati podatke v zvezi z računom;
The term “New Entity Account” means a New Account held by one or more Entities.
pogoji za dvig so dosežena določena upokojitvena starost, invalidnost ali smrt ali pa se pri dvigih pred takimi določenimi dogodki uporabijo malusi in
The term “Excluded Account” means any of the following accounts:
ali (i) so letni prispevki omejeni na znesek, izražen v domači valuti posamezne države članice ali Lihtenštajna, ki ustreza največ 50000 USD, ali (ii) so najvišji prispevki za celo življenje na račun omejeni na znesek, izražen v domači valuti posamezne države članice ali Lihtenštajna, ki ustreza največ 1000000 USD, pri čemer se v obeh primerih uporabijo pravila iz odstavka C oddelka VII o seštevanju računov in pretvorbi valut.
a retirement or pension account that satisfies the following requirements:
Za Finančni račun, ki sicer izpolnjuje zahteve iz pododstavka C(17)(a)(v), ne more veljati, da takšnih zahtev ne izpolnjuje zgolj zato, ker se nanj lahko prenesejo sredstva ali premoženje z enega ali več Finančnih računov, ki izpolnjujejo zahteve iz pododstavka C(17)(a) ali (b), oziroma z enega ali več pokojninskih skladov, ki izpolnjujejo zahteve iz katerega koli pododstavka B(5) do (7);
the account is subject to regulation as a personal retirement account or is part of a registered or regulated retirement or pension plan for the provision of retirement or pension benefits (including disability or death benefits);
račun, ki izpolnjuje naslednje zahteve:
the account is tax-favoured (i.e., contributions to the account that would otherwise be subject to tax are deductible or excluded from the gross income of the Account Holder or taxed at a reduced rate, or taxation of investment income from the account is deferred or taxed at a reduced rate);
račun je urejen s predpisi kot naložbeni nosilec za druge namene, razen pokojninskih, z njim pa se redno trguje na organiziranem trgu vrednostnih papirjev, ali pa je urejen s predpisi kot nosilec varčevanja za druge namene, razen pokojninskih;
information reporting is required to the tax authorities with respect to the account;
račun je davčno ugoden (torej se prispevki na račun, ki bi bili sicer obdavčeni, odštejejo ali izvzamejo iz bruto dohodka Imetnika računa ali se obdavčijo po nižji stopnji ali pa se obdavčitev dohodka iz naložb z računa odloži ali se ta dohodek obdavči po nižji stopnji);
withdrawals are conditioned on reaching a specified retirement age, disability, or death, or penalties apply to withdrawals made before such specified events; and
pogoj za dvig je izpolnitev določenih pogojev, povezanih z namenom naložbenega ali varčevalnega računa (npr. zagotavljanjem prejemkov v zvezi z izobraževanjem ali zdravstvom), ali pa se pri dvigih pred izpolnitvijo takšnih pogojev uporabijo malusi in
either (i) annual contributions are limited to an amount denominated in the domestic currency of each Member State or Liechtenstein and corresponding to USD 50000 or less, or (ii) there is a maximum lifetime contribution limit to the account of an amount denominated in the domestic currency of each Member State or Liechtenstein and corresponding to USD 1000000 or less, in each case applying the rules set forth in paragraph C of Section VII for account aggregation and currency translation.
letni prispevki so omejeni na znesek, izražen v domači valuti posamezne države članice ali Lihtenštajna, ki ustreza največ 50000 USD, pri čemer se uporabijo pravila iz odstavka C oddelka VII o seštevanju računov in pretvorbi valut.
A Financial Account that otherwise satisfies the requirement of subparagraph C(17)(a)(v) will not fail to satisfy such requirement solely because such Financial Account may receive assets or funds transferred from one or more Financial Accounts that meet the requirements of subparagraph C(17)(a) or (b) or from one or more retirement or pension funds that meet the requirements of any of subparagraphs B(5) to (7).
Za Finančni račun, ki sicer izpolnjuje zahteve iz pododstavka C(17)(b)(iv), ne more veljati, da takšnih zahtev ne izpolnjuje zgolj zato, ker se nanj lahko prenesejo sredstva ali premoženje z enega ali več Finančnih računov, ki izpolnjujejo zahteve iz pododstavka C(17)(a) ali (b), oziroma z enega ali več pokojninskih skladov, ki izpolnjujejo zahteve iz katerega koli pododstavka B(5) do (7);
an account that satisfies the following requirements:
pogodbo o življenjskem zavarovanju z dobo kritja, ki se bo končala, preden zavarovanec doseže starost 90 let, če pogodba izpolnjuje naslednje zahteve:
the account is subject to regulation as an investment vehicle for purposes other than for retirement and is regularly traded on an established securities market, or the account is subject to regulation as a savings vehicle for purposes other than for retirement;
periodične premije, ki se s časom ne zmanjšujejo, se plačujejo vsaj letno, dokler pogodba velja ali dokler zavarovanec ne doseže starosti 90 let, kar je krajše;
the account is tax-favoured (i.e. contributions to the account that would otherwise be subject to tax are deductible or excluded from the gross income of the Account Holder or taxed at a reduced rate, or taxation of investment income from the account is deferred or taxed at a reduced rate);
pogodba nima pogodbene vrednosti, ki bi bila na voljo kateri koli osebi (z dvigom, posojilom ali drugače), ne da bi bila pogodba prekinjena;