natgillin/translations-raw huggingface dataset:
Determining whether a Controlling Person of a Passive NFE is a Reportable Person.
Pregled Že obstoječih računov subjektov s skupnim stanjem ali vrednostjo, ki na dan 31. decembra 2015, ne presega 250000 USD ali enakovrednega zneska, izraženega v domači valuti posamezne države članice ali San Marina, 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.
For the purposes of determining whether a Controlling Person of a Passive NFE is a Reportable Person, a Reporting Financial Institution may rely on:
Če se spremenijo okoliščine v zvezi z Že obstoječim računom subjekta, zaradi česar Poročevalska finančna institucija spozna ali utemeljeno domneva, da je samopotrdilo ali druga dokumentacija v zvezi z računom nepravilna ali nezanesljiva, mora Poročevalska finančna institucija ponovno določiti status računa v skladu s postopki iz odstavka D.
information collected and maintained pursuant to AML/KYC Procedures in the case of a Preexisting Entity Account held by one or more NFEs with an aggregate account balance or value that does not exceed an amount denominated in the domestic currency of each Member State or San Marino and corresponding to USD 1000000; or
ODDELEK VI
a self-certification from the Account Holder or such Controlling Person of the jurisdiction(s) (being a Member State, San Marino or other jurisdictions) in which the Controlling Person is resident for tax purposes.
DOLŽNA SKRBNOST PRI NOVIH RAČUNIH SUBJEKTOV
E. Timing of Review and Additional Procedures Applicable to Preexisting Entity Accounts.
Za opredelitev Računov, o katerih se poroča, med Novimi računi subjektov se uporabljajo naslednji postopki.
Review of Preexisting Entity Accounts with an aggregate account balance or value that exceeds, as of 31 December 2015, an amount denominated in the domestic currency of each Member State or San Marino and corresponding to USD 250000, must be completed by 31 December 2017.
A. Postopki pregleda za identificiranje računov subjektov, za katere se zahteva poročanje.
Review of Preexisting Entity Accounts with an aggregate account balance or value that does not exceed, as of 31 December 2015, an amount denominated in the domestic currency of each Member State or San Marino and corresponding to USD 250000, but exceeds that amount as of 31 December of a subsequent year, must be completed within the calendar year following the year in which the aggregate account balance or value exceeds such amount.
Za 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 there is a change of circumstances with respect to a Preexisting Entity Account that causes the Reporting Financial Institution to know, or have reason to know, that the self-certification or other documentation associated with an account is incorrect or unreliable, the Reporting Financial Institution must re-determine the status of the account in accordance with the procedures set forth in paragraph D.
Poročevalska finančna institucija mora pridobiti samopotrdilo, ki je lahko del dokumentacije za odprtje računa in ji omogoča ugotoviti, kje je Imetnik računa rezident za davčne namene, ter potrditi sprejemljivost takega samopotrdila na podlagi podatkov, ki jih je Poročevalska finančna institucija pridobila v zvezi z odprtjem računa, vključno s kakršno koli dokumentacijo, zbrano v skladu s Postopki za preprečevanje pranja denarja ali poznavanje strank.
SECTION VI
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.
DUE DILIGENCE FOR NEW ENTITY ACCOUNTS
Če je iz samopotrdila razvidno, da je Imetnik računa rezident v Jurisdikciji, o kateri se poroča, mora Poročevalska finančna institucija račun obravnavati kot Račun, o katerem se poroča, razen če na podlagi podatkov, s katerimi razpolaga ali ki so javno dostopni, utemeljeno ugotovi, da Imetnik računa v tej Jurisdikciji, o kateri se poroča, ni Oseba, o kateri se poroča.
The following procedures apply for purposes of identifying Reportable Accounts among New Entity Accounts.
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.
A. Review Procedures for Identifying Entity Accounts With Respect to Which Reporting Is Required.
Pri tem ugotavljanju mora Poročevalska finančna institucija upoštevati navodila iz pododstavkov A(2)(a) do (c) v najprimernejšem vrstnem redu glede na okoliščine.
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:
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 podatkov, s katerimi razpolaga ali ki so javno dostopni, utemeljeno ugotovi, da je Imetnik računa Aktivni nefinančni subjekt ali Finančna institucija, vendar ne Investicijski subjekt iz pododstavka A(6)(b) oddelka VIII, ki ni Finančna institucija sodelujoče jurisdikcije.
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.
Pri ugotavljanju Obvladujočih oseb Imetnika računa se lahko Poročevalska finančna institucija opre na podatke, ki se zbirajo in hranijo v skladu s Postopki za preprečevanje pranja denarja ali poznavanje strank.
If the Entity certifies that it has no residence for tax purposes, the Reporting Financial Institution may rely on the address of the principal office of the Entity to determine the residence of the Account Holder.
Pri 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.
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.
ODDELEK VII
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.
POSEBNA PRAVILA O DOLŽNI SKRBNOSTI
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.
Pri izvajanju postopkov o dolžni skrbnosti, opisanih zgoraj, veljajo naslednja dodatna pravila:
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.
A. Zanašanje na samopotrdila in Dokazne listine.
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.
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.
SECTION VII
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.
SPECIAL DUE DILIGENCE RULES
Država članica ali San Marino 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:
The following additional rules apply in implementing the due diligence procedures described above:
Skupinska zavarovalna pogodba z odkupno vrednostjo ali Skupinska pogodba rentnega zavarovanja se izda delodajalcu in krije najmanj 25 zaposlenih/imetnikov potrdila;
A. Reliance on Self-Certifications and Documentary Evidence.
zaposleni/imetniki potrdila imajo pravico, da prejmejo izplačilo kakršne koli pogodbene vrednosti glede na svoje deleže in imenujejo upravičence prejemkov, ki se izplačajo v primeru smrti zaposlenega, in
A Reporting Financial Institution 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.
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 San Marina.
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.
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 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.
Izraz ‚Skupinska pogodba rentnega zavarovanja‘ pomeni Pogodbo rentnega zavarovanja, pri kateri so upravičenci posamezniki, ki se včlanijo prek delodajalca, poklicnega združenja, sindikata ali drugega združenja oziroma skupine.
A Reporting Financial Institution 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.
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 tega odstavka.
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.
Evropska komisija lahko usklajuje prenos obvestil držav članic San Marinu in Evropska komisija prenese obvestila San Marina vsem državam članicam.
A Member State or San Marino 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:
Vse nadaljnje spremembe glede uveljavljanja navedene možnosti, ki jih izvede država članica ali San Marino, se sporočijo na enak način.
the Group Cash Value Insurance Contract or Group Annuity Contract is issued to an employer and covers 25 or more employees/certificate holders;
C. Pravila o seštevanju stanj na računih in pretvorbi valut.
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
Seštevanje računov posameznika.
the aggregate amount payable to any employee/certificate holder or beneficiary does not exceed an amount denominated in the domestic currency of each Member State or San Marino and corresponding to USD 1000000.
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 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 izpolnjevanju zahtev glede seštevanja iz tega pododstavka se vsakemu Imetniku skupnega Finančnega računa pripiše celotno stanje ali vrednost skupnega Finančnega računa.
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.
Seštevanje računov subjekta.
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 paragraph.
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 European Commission may coordinate the transmission of the communication from Member States to San Marino and the European Commission shall transmit the communication from San Marino to all Member States.
Posebno pravilo o seštevanju, ki velja za uslužbence za poslovanja s strankami.
All further changes to the exercise of that option by a Member State or San Marino shall be communicated in the same manner.
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.
C. Account Balance Aggregation and Currency Rules.
Razumevanje, da zneski vključujejo protivrednost v drugih valutah.
Aggregation of Individual Accounts.
Za vse v domači valuti posamezne države članice ali San Marina izražene zneske se razume, da vključujejo enakovredne zneske v drugih valutah v skladu z nacionalno zakonodajo.
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.
ODDELEK VIII
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.
OPREDELJENI IZRAZI
Aggregation of Entity Accounts.
Navedeni izrazi pomenijo naslednje:
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.
A. Poročevalska finančna institucija
Special Aggregation Rule Applicable to Relationship Managers.
Izraz ‚Poročevalska finančna institucija‘ odvisno od vsebine pomeni katero koli Finančno institucijo države članice ali Finančno institucijo San Marina, ki ni Neporočevalska finančna institucija.
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 ‚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.
Amounts Read to Include Equivalent in Other Currencies.
Izraz ‚Finančna institucija‘ pomeni Skrbniško institucijo, Depozitno institucijo, Investicijski subjekt ali Določeno zavarovalno družbo.
All amounts denominated in the domestic currency of each Member State or San Marino shall be read to include equivalent amounts in other currencies, as determined by domestic law.
Izraz ‚Skrbniška institucija‘ pomeni kateri koli Subjekt, ki kot znaten del svojega poslovanja hrani Finančna sredstva za račun drugih.
SECTION VIII
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.
DEFINED TERMS
Izraz ‚Depozitna institucija‘ pomeni kateri koli Subjekt, ki sprejema depozite pri običajnem bančnem ali podobnem poslovanju.
The following terms have the meanings set forth below:
Izraz ‚Investicijski subjekt‘ pomeni kateri koli Subjekt:
A. Reporting Financial Institution
katerega osrednji posel je, da za stranke ali v njihovem imenu opravlja eno ali več od naslednjih dejavnosti ali operacij:
The term “Reporting Financial Institution” means any Member State Financial Institution or San Marino Financial Institution, as the context requires, that is not a Non-Reporting Financial Institution.
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,
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.
upravljanje individualnih in kolektivnih portfeljev ali
The term “Financial Institution” means a Custodial Institution, a Depository Institution, an Investment Entity, or a Specified Insurance Company.
drugo vlaganje, vodenje ali upravljanje Finančnih sredstev ali denarja za druge osebe ali
The term “Custodial Institution” means any Entity that holds, as a substantial portion of its business, Financial Assets for the account of others.
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).
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.
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 “Depository Institution” means any Entity that accepts deposits in the ordinary course of a banking or similar business.
Izraz ‚Investicijski subjekt‘ ne zajema Subjekta, ki je Aktivni nefinančni subjekt, ker izpolnjuje katero od meril iz pododstavkov D(9)(d) do (g).
The term “Investment Entity” means any Entity:
Ta odstavek se razlaga skladno z besedilom iz opredelitve izraza ‚finančna institucija‘ v priporočilih Projektne skupine za finančno ukrepanje.