natgillin/translations-raw huggingface dataset:
The following additional rules apply in implementing the due diligence procedures described above:
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 Andore.
A. Reliance on Self-Certifications and Documentary Evidence.
Izraz ‚Skupinska zavarovalna pogodba z odkupno vrednostjo‘ pomeni Zavarovalno pogodbo z odkupno vrednostjo, ki (i) zagotavlja kritje posameznikom, ki se včlanijo prek delodajalca, poklicnega združenja, sindikata ali drugega združenja oziroma skupine, ter (ii) za katero plačujejo premijo vsi člani skupine (ali člani razreda v skupini), ki se določi ne glede na zdravstvene značilnosti posameznikov, razen starosti, spola in kadilskih navad članov (ali razreda članov) skupine.
A 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.
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.
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.
Pred začetkom veljavnosti Protokola o spremembi, podpisanega dne 12. februarja 2016, države članice obvestijo Andoro in Andora obvesti Evropsko komisijo o tem, ali so uveljavljale katero od možnosti iz tega odstavka.
A Reporting Financial Institution may presume that an individual beneficiary (other than the owner) of a Cash Value Insurance Contract or an Annuity Contract receiving a death benefit is not a Reportable Person and may treat such Financial Account as other than a Reportable Account unless the Reporting Financial Institution has actual knowledge, or reason to know, that the beneficiary is a Reportable Person.
Evropska komisija lahko usklajuje prenos obvestil držav članic Andori in Evropska komisija prenese obvestila Andore vsem državam članicam.
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.
Vse nadaljnje spremembe glede uveljavljanja navedene možnosti, ki jih izvede država članica ali Andora, se sporočijo na enak način.
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.
C. Pravila o seštevanju stanj na računih in pretvorbi valut.
A Member State or Andorra 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:
Seštevanje računov posameznika.
the Group Cash Value Insurance Contract or Group Annuity Contract is issued to an employer and covers 25 or more employees/certificate holders;
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 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 izpolnjevanju zahtev glede seštevanja iz tega pododstavka se vsakemu Imetniku skupnega Finančnega računa pripiše celotno stanje ali vrednost skupnega Finančnega računa.
the aggregate amount payable to any employee/certificate holder or beneficiary does not exceed USD 1000000 or an equivalent amount denominated in the domestic currency of each Member State or Andorra.
Seštevanje računov subjekta.
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.
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.
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.
Posebno pravilo o seštevanju, ki velja za uslužbence za poslovanja s strankami.
Before the entry into force of the Amending Protocol signed on 12 February 2016, Member States shall communicate to Andorra and Andorra shall communicate to the European Commission whether they have exercised the option provided for in this paragraph.
Pri ugotavljanju skupnega stanja ali vrednosti Finančnih računov, ki jih ima 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.
The European Commission may coordinate the transmission of the communication from Member States to Andorra and the European Commission shall transmit the communication from Andorra to all Member States.
Razumevanje, da zneski vključujejo protivrednost v drugih valutah.
All further changes to the exercise of that option by a Member State or Andorra shall be communicated in the same manner.
Za vse zneske v dolarjih ali v domači valuti posamezne države članice ali Andore izražene zneske se razume, da vključujejo enakovredne zneske v drugih valutah v skladu z notranjim pravom.
C. Account Balance Aggregation and Currency Rules.
ODDELEK VIII
Aggregation of Individual Accounts.
OPREDELJENI IZRAZI
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.
Navedeni izrazi pomenijo naslednje:
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.
A. Poročevalska finančna institucija
Aggregation of Entity Accounts.
Izraz ‚Poročevalska finančna institucija‘ odvisno od vsebine pomeni katero koli Finančno institucijo države članice ali Finančno institucijo Andore, ki ni Neporočevalska finančna institucija.
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.
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.
Special Aggregation Rule Applicable to Relationship Managers.
Izraz ‚Finančna institucija‘ pomeni Skrbniško institucijo, Depozitno institucijo, Investicijski subjekt ali Določeno zavarovalno družbo.
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.
Izraz ‚Skrbniška institucija‘ pomeni kateri koli Subjekt, ki kot znaten del svojega poslovanja hrani Finančna sredstva za račun drugih.
Amounts Read to Include Equivalent in Other Currencies.
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.
All dollar amounts or amounts denominated in the domestic currency of each Member State or Andorra shall be read to include equivalent amounts in other currencies, as determined by domestic law.
Izraz ‚Depozitna institucija‘ pomeni kateri koli Subjekt, ki sprejema depozite pri običajnem bančnem ali podobnem poslovanju.
SECTION VIII
Izraz ‚Investicijski subjekt‘ pomeni kateri koli Subjekt:
DEFINED TERMS
katerega osrednji posel je, da za stranke ali v njihovem imenu opravlja eno ali več od naslednjih dejavnosti ali operacij:
The following terms have the meanings set forth below:
trgovanje z instrumenti denarnega trga (čeki, menice, potrdila o vlogi, izvedeni finančni instrumenti itd.), deviznimi sredstvi, instrumenti, vezanimi na tečaj, obrestno mero in indekse, prenosljivimi vrednostnimi papirji ali blagovnimi terminskimi pogodbami,
A. Reporting Financial Institution
upravljanje individualnih in kolektivnih portfeljev ali
The term “Reporting Financial Institution” means any Member State Financial Institution or Andorra Financial Institution, as the context requires, that is not a Non-Reporting Financial Institution.
drugo vlaganje, vodenje ali upravljanje Finančnih sredstev ali denarja za druge osebe; ali
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 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 pododstavka A(6)(a).
The term “Financial Institution” means a Custodial Institution, a Depository Institution, an Investment Entity, or a Specified Insurance Company.
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.
The term “Custodial Institution” means any Entity that holds, as a substantial portion of its business, Financial Assets for the account of others.
Izraz ‚Investicijski subjekt‘ ne zajema Subjekta, ki je Aktivni nefinančni subjekt, ker izpolnjuje katero od meril iz pododstavkov D(9)(d) do (g).
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.
Ta odstavek se razlaga skladno z besedilom iz opredelitve izraza ‚finančna institucija‘ v priporočilih Projektne skupine za finančno ukrepanje.
The term “Depository Institution” means any Entity that accepts deposits in the ordinary course of a banking or similar business.
Izraz ‚Finančno sredstvo‘ zajema vrednostni papir (na primer delnico družbe, lastniški delež ali upravičeni lastniški delež v partnerstvu ali skrbniškem skladu, ki ima razpršeno lastništvo ali s katerim se javno trguje, oziroma menico, obveznico, zadolžnico ali drugo dokazilo o zadolženosti), delež v partnerstvu, blago, posel zamenjave (na primer zamenjavo obrestnih mer, valutno zamenjavo, zamenjavo osnove, določitev najvišje in najnižje obrestne mere, blagovno zamenjavo, kapitalsko zamenjavo, zamenjavo delniških indeksov in podobne dogovore), Zavarovalno pogodbo in Pogodbo rentnega zavarovanja ter vsakršno udeležbo (vključno s standardizirano ali nestandardizirano terminsko pogodbo ali opcijo) v vrednostnem papirju, deležu v partnerstvu, blagu, poslu zamenjave oziroma Zavarovalni pogodbi ali Pogodbi rentnega zavarovanja.
The term “Investment Entity” means any Entity:
Izraz ‚Finančno sredstvo‘ ne vključuje nedolžniškega, neposrednega deleža v nepremičnini.
which primarily conducts as a business one or more of the following activities or operations for or on behalf of a customer:
Izraz ‚Določena zavarovalna družba‘ pomeni Subjekt, ki je zavarovalna družba (ali holdinška družba zavarovalne družbe) in izda Zavarovalno pogodbo z odkupno vrednostjo ali Pogodbo rentnega zavarovanja oziroma je dolžna opravljati plačila v zvezi z njo.
trading in money market instruments (cheques, bills, certificates of deposit, derivatives, etc.); foreign exchange; exchange, interest rate and index instruments; transferable securities; or commodity futures trading;
B. Neporočevalska finančna institucija
individual and collective portfolio management; or
Izraz ‚Neporočevalska finančna institucija‘ pomeni Finančno institucijo, ki je:
otherwise investing, administering, or managing Financial Assets or money on behalf of other persons; or
Državni subjekt, Mednarodna organizacija ali Centralna banka, razen v zvezi s plačilom, ki izhaja iz obveznosti v zvezi z vrsto komercialne finančne dejavnosti, ki jo opravlja Določena zavarovalna družba, Skrbniška institucija ali Depozitna institucija;
the gross income of which is primarily attributable to investing, reinvesting, or trading in Financial Assets, if the Entity is managed by another Entity that is a Depository Institution, a Custodial Institution, a Specified Insurance Company, or an Investment Entity described in subparagraph A(6)(a).
Pokojninski sklad z veliko udeležbo; Pokojninski sklad z majhno udeležbo, Pokojninski sklad Državnega subjekta, Mednarodne organizacije ali Centralne banke ali Kvalificirani izdajatelj kreditnih kartic;
An Entity is treated as primarily conducting as a business one or more of the activities described in subparagraph A(6)(a), or an Entity's gross income is primarily attributable to investing, reinvesting, or trading in Financial Assets for the purposes of subparagraph A(6)(b), if the Entity's gross income attributable to the relevant activities equals or exceeds 50 % of the Entity's gross income during the shorter of: (i) the three-year period ending on 31 December of the year preceding the year in which the determination is made; or (ii) the period during which the Entity has been in existence.
kateri koli drug Subjekt, pri katerem obstaja majhno tveganje, da se bo uporabil za izogibanje davku, in ki ima zelo podobne značilnosti kot Subjekti iz pododstavkov B(1)(a) in (b) in je v nacionalnih zakonodajah opredeljen kot Neporočevalska finančna institucija ter je za države članice določen v členu 8(7a) Direktive Sveta 2011/16/EU o upravnem sodelovanju na področju obdavčevanja ter se sporoči Andori ter za Andoro, se sporoči Evropski komisiji, če status takšnega Subjekta kot Neporočevalske finančne institucije ni v nasprotju s cilji Sporazuma;
The term “Investment Entity” does not include an Entity that is an Active NFE because that Entity meets any of the criteria in subparagraphs D(9)(d) to (g).
Opravičeni kolektivni naložbeni nosilec ali
This paragraph shall be interpreted in a manner consistent with similar language set forth in the definition of “financial institution” in the Financial Action Task Force Recommendations.
skrbniški sklad, če je njegov skrbnik Poročevalska finančna institucija, ki v zvezi z vsemi Računi sklada, o katerih se poroča, sporoča vse zahtevane podatke v skladu z oddelkom I.
The term “Financial Asset” includes a security (for example, a share of stock in a corporation; partnership or beneficial ownership interest in a widely held or publicly traded partnership or trust; note, bond, debenture, or other evidence of indebtedness), partnership interest, commodity, swap (for example, interest rate swaps, currency swaps, basis swaps, interest rate caps, interest rate floors, commodity swaps, equity swaps, equity index swaps, and similar agreements), Insurance Contract or Annuity Contract, or any interest (including a futures or forward contract or option) in a security, partnership interest, commodity, swap, Insurance Contract, or Annuity Contract.
Izraz ‚Državni subjekt‘ pomeni vlado države članice, Andore ali druge jurisdikcije, katero koli politično enoto države članice, Andore ali druge jurisdikcije (kar vključuje, da ne bi bilo dvoma, zvezno državo, pokrajino, okrožje ali občino) ali katero koli agencijo ali javni organ v celotni lasti države članice, Andore ali druge jurisdikcije oziroma enega ali več navedenih subjektov (pri čemer vsak velja za ‚Državni subjekt‘).
The term “Financial Asset” does not include a non-debt, direct interest in real property.
Ta kategorija vključuje sestavne dele, nadzorovane subjekte in politične enote države članice, Andore ali druge jurisdikcije.
The term “Specified Insurance Company” means any Entity that is an insurance company (or the holding company of an insurance company) which issues, or is obligated to make payments with respect to, a Cash Value Insurance Contract or an Annuity Contract.
‚Sestavni del‘ države članice, Andore ali druge jurisdikcije pomeni osebo, organizacijo, agencijo, urad, sklad, javni organ ali kakor koli imenovano drugo telo, ki je organ oblasti države članice, Andore ali druge jurisdikcije.
B. Non-Reporting Financial Institution
Čisti dobiček organa oblasti se mora pripisati na njegov račun ali druge račune države članice, Andore ali druge jurisdikcije, pri čemer noben del ne gre v korist katere koli zasebne osebe.
The term “Non-Reporting Financial Institution” means any Financial Institution which is:
Sestavni del ne vključuje posameznika, ki je vladar, uradnik ali upravljavec in nastopa zasebno ali v osebnem svojstvu.
a Governmental Entity, International Organisation or Central Bank, other than with respect to a payment that is derived from an obligation held in connection with a commercial financial activity of a type engaged in by a Specified Insurance Company, Custodial Institution, or Depository Institution;
Nadzorovani subjekt pomeni Subjekt, ki je po obliki ločen od države članice, Andore ali druge jurisdikcije ali je drugače ločen pravni subjekt, če:
a Broad Participation Retirement Fund; a Narrow Participation Retirement Fund; a Pension Fund of a Governmental Entity, International Organisation or Central Bank; or a Qualified Credit Card Issuer;
je v celotni lasti in pod nadzorom enega ali več Državnih subjektov, in sicer neposredno ali prek enega ali več nadzorovanih subjektov;
any other Entity that presents a low risk of being used to evade tax, has substantially similar characteristics to any of the Entities described in subparagraphs B(1)(a) and (b), and is defined in domestic law as a Non-Reporting Financial Institution, and, for Member States, is provided for in paragraph 7a of Article 8 of Council Directive 2011/16/EU on administrative cooperation in the field of taxation and communicated to Andorra, and for Andorra, is communicated to the European Commission, provided that the status of such Entity as a Non-Reporting Financial Institution does not frustrate the purposes of the Agreement;
se njegov čisti dobiček pripiše na njegov račun ali račune enega ali več Državnih subjektov, pri čemer noben del njegovega dohodka ne gre v korist katere koli zasebne osebe, in
an Exempt Collective Investment Vehicle; or
se premoženje Subjekta ob prenehanju prenese na enega ali več Državnih subjektov.
a trust to the extent that the trustee of the trust is a Reporting Financial Institution and reports all information required to be reported pursuant to Section I with respect to all Reportable Accounts of the trust.
Dohodek ne gre v korist zasebnih oseb, če so take osebe predvideni upravičenci vladnega programa in se dejavnosti programa izvajajo za širšo javnost v zvezi s splošno blaginjo ali se nanašajo na izvajanje posameznih nalog države.
The term “Governmental Entity” means the government of a Member State, Andorra or other jurisdiction, any political subdivision of a Member State, Andorra or other jurisdiction (which, for the avoidance of doubt, includes a state, province, county, or municipality), or any wholly owned agency or instrumentality of a Member State, Andorra or other jurisdiction or of any one or more of the foregoing (each, a “Governmental Entity”).
Ne glede na to pa se šteje, da gre dohodek v korist zasebnih oseb, če je dosežen prek Državnega subjekta, ki se uporablja za opravljanje komercialne dejavnosti, kot je komercialna bančna dejavnost, s katero se zagotavljajo finančne storitve zasebnim osebam.
This category is comprised of the integral parts, controlled entities, and political subdivisions of a Member State, Andorra or other jurisdiction.
Izraz ‚Mednarodna organizacija‘ pomeni katero koli mednarodno organizacijo oziroma agencijo ali javni organ v njeni celotni lasti.
An “integral part” of a Member State, Andorra or other jurisdiction means any person, organisation, agency, bureau, fund, instrumentality, or other body, however designated, that constitutes a governing authority of a Member State, Andorra or other jurisdiction.
Ta kategorija vključuje katero koli medvladno organizacijo (vključno z nadnacionalno organizacijo), (i) ki jo sestavljajo predvsem vlade, (ii) ki ima z državo članico, Andoro ali drugo jurisdikcijo veljaven sporazum o sedežu ali zelo podoben sporazum in (iii) katere dohodek ne gre v korist zasebnih oseb.