natgillin/translations-raw huggingface dataset:
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
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.
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.
Izraz ‚Skrbniški račun‘ pomeni račun (razen Zavarovalne pogodbe ali Pogodbe rentnega zavarovanja), na katerem je eno ali več Finančnih sredstev v korist druge osebe.
C. Financial Account
Izraz ‚Lastniški delež‘ pomeni v primeru partnerstva, ki je Finančna institucija, delež v kapitalu ali delež od dobička partnerstva.
The term “Financial Account” means an account maintained by a Financial Institution, and includes a Depository Account, a Custodial Account and:
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.
in the case of an Investment Entity, any equity or debt interest in the Financial Institution.
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.
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 ‚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.
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 ‚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.
any Cash Value Insurance Contract and any Annuity Contract issued or maintained by a Financial Institution, other than a non-investment-linked, non-transferable immediate life annuity that is issued to an individual and monetises a pension or disability benefit provided under an account that is an Excluded Account.
Izraz vključuje tudi pogodbo, ki se v skladu z zakoni, predpisi ali prakso jurisdikcije (države članice, San Marina 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 “Financial Account” does not include any account that is an Excluded Account.
Izraz ‚Zavarovalna pogodba z odkupno vrednostjo‘ pomeni Zavarovalno pogodbo (razen škodne pozavarovalne pogodbe med zavarovalnima družbama), ki ima Odkupno vrednost.
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 ‚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 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.
Ne glede na navedeno izraz ‚Odkupna vrednost‘ ne vključuje zneska, izplačljivega po Zavarovalni pogodbi:
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.
izključno v primeru smrti posameznika, zavarovanega s pogodbo o življenjskem zavarovanju;
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.
kot prejemek zaradi telesne poškodbe ali bolezni ali drug prejemek, ki je nadomestilo za ekonomsko izgubo, nastalo ob zavarovalnem dogodku;
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.
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;
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.
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 “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.
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.
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.
Izraz ‚Že obstoječi račun‘ pomeni:
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, San Marino or other jurisdiction) in which the contract was issued, and under which the issuer agrees to make payments for a term of years.
Finančni račun, ki ga vodi Poročevalska finančna institucija na dan 31. decembra 2015;
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.
Država članica ali San Marino lahko razširi izraz ‚Že obstoječi račun‘ tako, da pomeni tudi kakršen koli Finančni račun Imetnika računa ne glede na datum njegovega odprtja, če:
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.
ima Imetnik računa pri Poročevalski finančni instituciji ali Povezanem subjektu, ki je v isti jurisdikciji (državi članici ali San Marinu) kot Poročevalska finančna institucija, Finančni račun, ki je Že obstoječi račun v skladu s pododstavkom C(9)(a);
Notwithstanding the foregoing, the term “Cash Value” does not include an amount payable under an Insurance Contract:
Poročevalska finančna institucija oziroma Povezani subjekt, ki je v isti jurisdikciji (državi članici ali San Marinu) 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;
solely by reason of the death of an individual insured under a life insurance 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
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;
za odprtje Finančnega računa ni potrebno, da bi Imetnik računa predložil nove, dodatne ali spremenjene podatke o stranki, razen za namene tega sporazuma.
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;
Pred začetkom veljavnosti Protokola o spremembi, podpisanega dne 8. decembra 2015, države članice obvestijo San Marino in San Marino obvesti Evropsko komisijo o tem, ali so uveljavljali katero od možnosti iz te točke.
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
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 v skladu s pododstavkom C(9) obravnava kot Že obstoječi 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.
Izraz ‚Že obstoječi račun posameznika‘ pomeni Že obstoječi račun enega ali več posameznikov.
The term “Preexisting Account” means:
Izraz ‚Novi račun posameznika‘ pomeni Novi račun enega ali več posameznikov.
a Financial Account maintained by a Reporting Financial Institution as of 31 December 2015.
Izraz ‚Že obstoječi račun subjekta‘ pomeni Že obstoječi račun enega ali več Subjektov.
A Member State or San Marino shall have the option of extending the term “Preexisting Account” to mean also any Financial Account of an Account Holder, regardless of the date such Financial Account was opened, if:
Izraz ‚Račun nižje vrednosti‘ pomeni Že obstoječi račun posameznika s skupnim stanjem ali vrednostjo, ki na dan 31. decembra 2015, ne presega 1000000 USD ali enakovrednega zneska, izraženega v domači valuti posamezne države članice ali San Marina.
the Account Holder also holds with the Reporting Financial Institution, or with a Related Entity within the same jurisdiction (being a Member State or San Marino) as the Reporting Financial Institution, a Financial Account that is a Preexisting Account under subparagraph C(9)(a);
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 1000000 USD ali enakovredni znesek, izražen v domači valuti posamezne države članice ali San Marina.
the Reporting Financial Institution, and, as applicable, the Related Entity within the same jurisdiction (being a Member State or San Marino) 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 ‚Novi račun subjekta‘ pomeni Novi 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 ‚Izključeni račun‘ pomeni katerega koli od naslednjih računov:
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.
pokojninski račun, ki izpolnjuje naslednje zahteve:
Before the entry into force of the Amending Protocol signed on 8 December 2015, Member States shall communicate to San Marino and San Marino shall communicate to the European Commission whether they have exercised the option provided for in this point.
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 “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).
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 “Preexisting Individual Account” means a Preexisting Account held by one or more individuals.
davčnim organom je treba sporočati podatke v zvezi z računom;
The term “New Individual Account” means a New Account held by one or more individuals.
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 “Preexisting Entity Account” means a Preexisting Account held by one or more Entities.
bodisi (i) so letni prispevki omejeni na največ 50000 USD ali na enakovredni znesek, izražen v domači valuti posamezne države članice ali San Marina, bodisi (ii) so najvišji prispevki za celo življenje na račun omejeni na največ 1000000 USD ali enakovredni znesek, izražen v domači valuti posamezne države članice ali San Marina, pri čemer se v obeh primerih uporabijo pravila iz odstavka C oddelka VII o seštevanju računov in pretvorbi valut.
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 San Marino and corresponding to USD 1000000.
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 od B(5) do (7).
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 San Marino and corresponding to USD 1000000.
račun, ki izpolnjuje naslednje zahteve:
The term “New Entity Account” means a New Account held by one or more Entities.
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;
The term “Excluded Account” means any of the following accounts:
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
a retirement or pension account that satisfies the following requirements:
letni prispevki so omejeni na največ 50000 USD ali enakovredni znesek, izražen v domači valuti posamezne države članice ali San Marina, pri čemer se uporabijo pravila iz odstavka C oddelka VII o seštevanju računov in pretvorbi valut.
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);
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 od B(5) do (7);
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);
pogodbo o življenjskem zavarovanju z dobo kritja, ki se bo končala, preden zavarovanec doseže starost 90 let, če pogodba izpolnjuje naslednje zahteve:
information reporting is required to the tax authorities with respect to the account;
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;
withdrawals are conditioned on reaching a specified retirement age, disability, or death, or penalties apply to withdrawals made before such specified events; and
pogodba nima pogodbene vrednosti, ki bi bila na voljo kateri koli osebi (z dvigom, posojilom ali drugače), ne da bi bila pogodba prekinjena;
either (i) annual contributions are limited to an amount denominated in the domestic currency of each Member State or San Marino 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 San Marino 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.
znesek (razen za primer smrti), ki se izplača ob odpovedi ali prekinitvi pogodbe, ne more preseči skupnih premij, plačanih po pogodbi, zmanjšanih za znesek za primer smrti ali bolezni in stroške (dejansko zaračunane ali ne) za obdobje ali obdobja veljavnosti pogodbe ter kakršne koli zneske, plačane pred odpovedjo ali prekinitvijo pogodbe, in
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);
pogodba ni bila odplačno prenesena na prevzemnika;
an account that satisfies the following requirements:
račun, ki ga ima samo zapuščina, če dokumentacija za tak račun vključuje kopijo oporoke ali potrdila o smrti zapustnika;
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;
račun, ki se odpre v zvezi s:
withdrawals are conditioned on meeting specific criteria related to the purpose of the investment or savings account (for example, the provision of educational or medical benefits), or penalties apply to withdrawals made before such criteria are met; and
sklepom ali sodbo sodišča;
annual contributions are limited to an amount denominated in the domestic currency of each Member State or San Marino and corresponding to USD 50000 or less, applying the rules set forth in paragraph C of Section VII for account aggregation and currency translation.
prodajo, zamenjavo ali zakupom nepremičnega ali osebnega premoženja, če račun izpolnjuje naslednje zahteve:
A Financial Account that otherwise satisfies the requirement of subparagraph C(17)(b)(iv) 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);
sredstva se nanj nalagajo izključno kot predplačilo, ara, depozit v znesku, primernem za zavarovanje obveznosti, neposredno povezane s transakcijo, ali podobno plačilo ali se nanj nalagajo Finančna sredstva v zvezi s prodajo, zamenjavo ali zakupom premoženja,
a life insurance contract with a coverage period that will end before the insured individual attains age 90, provided that the contract satisfies the following requirements:
odpre in uporablja se izključno za zavarovanje obveznosti kupca, da plača kupnino za premoženje, obveznosti prodajalca, da plača kakršno koli pogojno obveznost, ali obveznosti zakupodajalca ali zakupojemalca, da plača kakršno koli odškodnino v zvezi z zakupljenim premoženjem, kot je bilo dogovorjeno z zakupom,
periodic premiums, which do not decrease over time, are payable at least annually during the period the contract is in existence or until the insured attains age 90, whichever is shorter;
sredstva na njem, vključno z dohodkom iz teh sredstev, se bodo izplačala ali drugače razdelila v korist kupca, prodajalca, zakupodajalca ali zakupojemalca (tudi za poravnavo njegove obveznosti), ko se premoženje proda, zamenja ali izroči oziroma se zakup prekine,
the contract has no contract value that any person can access (by withdrawal, loan, or otherwise) without terminating the contract;
ni kritni ali podoben račun, odprt v zvezi s prodajo ali zamenjavo Finančnih sredstev, in
the amount (other than a death benefit) payable upon cancellation or termination of the contract cannot exceed the aggregate premiums paid for the contract, less the sum of mortality, morbidity, and expense charges (whether or not actually imposed) for the period or periods of the contract's existence and any amounts paid prior to the cancellation or termination of the contract; and
ni povezan z računom iz pododstavka C(17)(f);
the contract is not held by a transferee for value;
obveznostjo Finančne institucije, ki opravlja storitve v zvezi s posojilom, zavarovanim z nepremičnino, da rezervira del plačila izključno zato, da omogoči poznejše plačilo davkov ali zavarovanja v zvezi z nepremičnino;