natgillin/translations-raw huggingface dataset:
The European Commission may coordinate the transmission of the communication from Member States to Monaco and the European Commission shall transmit the communication from Monaco to all Member States.
Vse nadaljnje spremembe glede uveljavljanja navedene možnosti, ki jih izvede država članica ali Monako, se sporočijo na enak način.
All further changes to the exercise of that option by a Member State or Monaco shall be communicated in the same manner.
C. Pravila o seštevanju stanj na računih in pretvorbi valut.
C. Account balance aggregation and currency rules
Seštevanje stanj na računih posameznikov.
Aggregation of Individual Accounts.
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.
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 managed 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.
Pri izpolnjevanju zahtev glede seštevanja iz te točke se vsakemu Imetniku skupnega Finančnega računa pripiše celotno stanje ali vrednost skupnega Finančnega računa.
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.
Seštevanje stanj na Računih subjektov.
Aggregation of Entity Accounts.
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.
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 thus allow account balances or values to be aggregated.
Posebno pravilo o seštevanju, ki velja za uslužbence za poslovanja s strankami.
Special aggregation rule applicable to relationship managers.
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.
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.
Razumevanje, da zneski vključujejo protivrednost v drugih valutah.
Amounts read to include equivalent in other currencies.
Za vse v domači valuti posamezne države članice ali Monaka izražene zneske se razume, da vključujejo enakovredne zneske v drugih valutah v skladu z nacionalno zakonodajo.
All amounts denominated in the domestic currency of a Member State or Monaco shall be read to include equivalent amounts in other currencies, as determined by domestic law.
ODDELEK VIII
SECTION VIII
OPREDELJENI IZRAZI
DEFINED TERMS
Navedeni izrazi pomenijo naslednje:
The following terms have the meanings set forth below:
A. Poročevalska finančna institucija
A. Reporting Financial Institution
Izraz ‚Poročevalska finančna institucija‘ glede na okoliščine pomeni katero koli Finančno institucijo države članice ali Finančno institucijo Monaka, ki ni Neporočevalska finančna institucija.
The term ‘Reporting Financial Institution’ means any Member State Financial Institution or Monaco Financial Institution, as the context requires, that is not a Non-Reporting Financial Institution.
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.
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.
Izraz ‚Finančna institucija‘ pomeni Skrbniško institucijo, Depozitno institucijo, Investicijski subjekt ali Določeno zavarovalno družbo.
The term ‘Financial Institution’ means a Custodial Institution, a Depository Institution, an Investment Entity, or a Specified Insurance Company.
Izraz ‚Skrbniška institucija‘ pomeni kateri koli Subjekt, ki kot znaten del svojega poslovanja hrani Finančna sredstva za račun drugih.
The term ‘Custodial Institution’ means any Entity that holds, as a substantial portion of its business, Financial Assets for the account of others.
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, če je to krajše od treh let.
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.
Izraz ‚Depozitna institucija‘ pomeni kateri koli Subjekt, ki sprejema depozite pri običajnem bančnem ali podobnem poslovanju.
The term ‘Depository Institution’ means any Entity that accepts deposits in the ordinary course of a banking or similar business.
Izraz ‚Investicijski subjekt‘ pomeni kateri koli Subjekt:
The term ‘Investment Entity’ means any Entity:
katerega osrednji posel je, da za stranke ali v njihovem imenu opravlja eno ali več od naslednjih dejavnosti ali operacij:
which primarily conducts as a business one or more of the following activities or operations for or on behalf of a customer:
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;
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;
upravljanje individualnih in kolektivnih portfeljev; ali
otherwise investing, administering, or managing Financial Assets or money on behalf of other persons;
Za Subjekt velja, da je njegov osrednji posel opravljanje ene ali več od dejavnosti iz točke A(6)(a), oziroma bruto dohodek Subjekta za namene iz točke 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, če je to krajše od treh let.
or (b) 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)
Izraz ‚Investicijski subjekt‘ ne zajema Subjekta, ki je Aktivni nefinančni subjekt, ker izpolnjuje katero od meril iz točke D(9)(d) do (g).
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.
Ta odstavek se razlaga skladno z besedilom iz opredelitve izraza ‚finančna institucija‘ v priporočilih Projektne skupine za finančno ukrepanje.
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).
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.
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.
Izraz ‚Finančno sredstvo‘ ne vključuje nedolžniškega, neposrednega deleža v nepremičnini.
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 ‚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.
The term ‘Financial Asset’ does not include a non-debt, direct interest in real property.
B. Neporočevalska finančna institucija
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.
Izraz ‚Neporočevalska finančna institucija‘ pomeni Finančno institucijo, ki je:
B. Non-Reporting Financial Institution
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 term ‘Non-Reporting Financial Institution’ means any Financial Institution which is:
Pokojninski sklad z veliko udeležbo, Pokojninski sklad z majhno udeležbo, Pokojninski sklad Državnega subjekta, Mednarodne organizacije ali Centralne banke ali Kvalificirani izdajatelj kreditnih kartic;
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;
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 točke 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 Monaku ter se za Monako sporoči Evropski komisiji, če status takšnega Subjekta kot Neporočevalske finančne institucije ni v nasprotju s cilji tega sporazuma;
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;
Opravičeni kolektivni naložbeni nosilec; ali
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 Monaco and for Monaco, 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 this Agreement;
skrbniški sklad, če je njegov skrbnik Poročevalska finančna institucija, ki v zvezi z vsemi Računi sklada, o katerih se poroča, sporoča vse zahtevane informacije v skladu z oddelkom I.
an Exempt Collective Investment Vehicle; or
Izraz ‚Državni subjekt‘ pomeni vlado države članice, Monaka ali druge jurisdikcije, katero koli politično enoto države članice, Monaka 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, Monaka ali druge jurisdikcije oziroma katero koli navedeno politično enoto (pri čemer vsak velja za ‚Državni subjekt‘).
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.
Ta kategorija vključuje sestavne dele, nadzorovane subjekte in politične enote države članice, Monaka ali druge jurisdikcije.
The term ‘Governmental Entity’ means the government of a Member State, Monaco or other jurisdiction, any political subdivision of a Member State, Monaco 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, Monaco or other jurisdiction or of any one or more of the foregoing (each, a ‘Governmental Entity’).
‚Sestavni del‘ države članice, Monaka ali druge jurisdikcije pomeni osebo, organizacijo, agencijo, urad, sklad, javni organ ali kakor koli imenovano drugo telo, ki je organ oblasti države članice, Monaka ali druge jurisdikcije.
This category is comprised of the integral parts, controlled entities, and political subdivisions of a Member State, Monaco or other jurisdiction.
Čisti dobiček organa oblasti se mora pripisati na njegov račun ali druge račune države članice, Monaka ali druge jurisdikcije, pri čemer noben del ne gre v korist katere koli zasebne osebe.
An ‘integral part’ of a Member State, Monaco 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, Monaco or other jurisdiction.
Sestavni del ne vključuje posameznika, ki je vladar, uradnik ali upravljavec in nastopa zasebno ali v osebnem svojstvu.
The net earnings of the governing authority must be credited to its own account or to other accounts of the Member State, Monaco or other jurisdiction, with no portion inuring to the benefit of any private person.
Nadzorovani subjekt pomeni Subjekt, ki je po obliki ločen od države članice, Monaka ali druge jurisdikcije ali je drugače ločen pravni subjekt, če:
An integral part does not include any individual who is a sovereign, official, or administrator acting in a private or personal capacity.
je v celotni lasti in pod nadzorom enega ali več Državnih subjektov, in sicer neposredno ali prek enega ali več nadzorovanih subjektov;
A controlled entity means an Entity which is separate in form from the Member State, Monaco or other jurisdiction or which otherwise constitutes a separate juridical entity, provided that:
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
the Entity is wholly owned and controlled by one or more Governmental Entities directly or through one or more controlled entities;
se premoženje Subjekta ob prenehanju prenese na enega ali več Državnih subjektov.
the Entity's net earnings are credited to its own account or to the accounts of one or more Governmental Entities, with no portion of its income inuring to the benefit of any private person; and
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 Entity's assets vest in one or more Governmental Entities upon dissolution.
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.
Income does not inure to the benefit of private persons if such persons are the intended beneficiaries of a governmental programme, and the programme activities are performed for the general public with respect to the common welfare or relate to the administration of some phase of government.
Izraz ‚Mednarodna organizacija‘ pomeni katero koli mednarodno organizacijo oziroma agencijo ali javni organ v njeni celotni lasti.
Notwithstanding the foregoing, however, income is considered to inure to the benefit of private persons if the income is derived from the use of a Governmental Entity to conduct a commercial business, such as a commercial banking business, that provides financial services to private persons.
Ta kategorija vključuje katero koli medvladno organizacijo (vključno z nadnacionalno organizacijo), (i) ki jo sestavljajo predvsem vlade, (ii) ki ima z državo članico, Monakom ali drugo jurisdikcijo veljaven sporazum o sedežu ali zelo podoben sporazum in (iii) katere dohodek ne gre v korist zasebnih oseb.
The term ‘International Organisation’ means any international organisation or wholly owned agency or instrumentality thereof.
Izraz ‚Centralna banka‘ pomeni institucijo, ki je po pravu ali odobritvi države glavni organ, ki ni vlada same države članice, Monaka ali druge jurisdikcije in izdaja instrumente z namenom, da krožijo kot valuta.
This category includes any intergovernmental organisation (including a supranational organisation) (i) that is comprised primarily of governments; (ii) that has in effect a headquarters or substantially similar agreement with the Member State, Monaco or the other jurisdiction; and (iii) the income of which does not inure to the benefit of private persons.
Takšna institucija lahko vključuje javni organ, ki je ločen od vlade države članice, Monaka ali druge jurisdikcije ne glede na to, ali je v celotni ali delni lasti države članice, Monaka ali druge jurisdikcije.
The term ‘Central Bank’ means an institution that is by law or government sanction the principal authority, other than the government of the Member State, Monaco or other jurisdiction, issuing instruments intended to circulate as currency.
Izraz ‚Pokojninski sklad z veliko udeležbo‘ pomeni sklad, ustanovljen za zagotavljanje prejemkov za primer upokojitve, invalidnosti ali smrti ali katere koli kombinacije teh upravičencem, ki so sedanji ali nekdanji zaposleni (ali osebe, ki jih določijo taki zaposleni) pri enem ali več delodajalcih, zaradi opravljenih storitev, če:
Such an institution may include an instrumentality that is separate from the government of the Member State, Monaco or the other jurisdiction, whether or not owned in whole or in part by the Member State, Monaco or the other jurisdiction.
sklad nima niti enega upravičenca s pravico do več kot 5 % sredstev sklada;
The term ‘Broad Participation Retirement Fund’ means a fund established to provide retirement, disability, or death benefits, or any combination thereof, to beneficiaries who are current or former employees (or persons designated by such employees) of one or more employers in consideration for services rendered, provided that the Fund:
za sklad veljajo državni predpisi, letno pa sporoča informacije davčnim organom; in
does not have a single beneficiary with a right to more than 5 % of the fund's assets;
sklad izpolnjuje vsaj eno od naslednjih zahtev:
is subject to government regulation and provides information reporting to the tax authorities; and
sklad je na splošno oproščen plačila davka od dohodka iz naložb oziroma je obdavčitev takšnega dohodka odložena ali znižana, ker ima status pokojninskega načrta;
satisfies at least one of the following requirements:
sklad prejema vsaj 50 % vseh svojih prispevkov (razen prenosov sredstev iz drugih načrtov iz točke B(5) do (7) ali s pokojninskih računov iz točke C(17)(a)) od delodajalcev financerjev;
the fund is generally exempt from tax on investment income, or taxation of such income is deferred or taxed at a reduced rate, due to its status as a retirement or pension plan;
izplačila ali dvigi iz sklada so dopustni le ob določenih dogodkih v zvezi z upokojitvijo, invalidnostjo ali smrtjo (razen izplačil, prenesenih na druge pokojninske sklade iz točke B(5) do (7) ali pokojninske račune iz točke C(17)(a)) ali pa velja sistem malusov za izplačila ali dvige, opravljene pred takšnimi dogodki; ali