natgillin/translations-raw huggingface dataset:
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’).
Ta kategorija vključuje sestavne dele, nadzorovane subjekte in politične enote 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.
‚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.
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.
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.
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.
Sestavni del ne vključuje posameznika, ki je vladar, uradnik ali upravljavec in nastopa zasebno ali v osebnem svojstvu.
An integral part does not include any individual who is a sovereign, official, or administrator acting in a private or personal capacity.
Nadzorovani subjekt pomeni Subjekt, ki je po obliki ločen od države članice, Monaka ali druge jurisdikcije ali je drugače ločen pravni subjekt, če:
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:
je v celotni lasti in pod nadzorom enega ali več Državnih subjektov, in sicer neposredno ali prek enega ali več nadzorovanih subjektov;
the Entity is wholly owned and controlled by one or more Governmental Entities directly or through one or more controlled entities;
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'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
se premoženje Subjekta ob prenehanju prenese na enega ali več Državnih subjektov.
the Entity's assets vest in one or more Governmental Entities upon dissolution.
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.
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.
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.
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.
Izraz ‚Mednarodna organizacija‘ pomeni katero koli mednarodno organizacijo oziroma agencijo ali javni organ v njeni celotni lasti.
The term ‘International Organisation’ means any international organisation or wholly owned agency or instrumentality thereof.
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.
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.
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.
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.
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.
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.
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:
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:
sklad nima niti enega upravičenca s pravico do več kot 5 % sredstev sklada;
does not have a single beneficiary with a right to more than 5 % of the fund's assets;
za sklad veljajo državni predpisi, letno pa sporoča informacije davčnim organom; in
is subject to government regulation and provides information reporting to the tax authorities; and
sklad izpolnjuje vsaj eno od naslednjih zahtev:
satisfies at least one of the following requirements:
sklad je na splošno oproščen plačila davka od dohodka iz naložb oziroma je obdavčitev takšnega dohodka odložena ali znižana, ker ima status pokojninskega načrta;
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;
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 receives at least 50 % of its total contributions (other than transfers of assets from other plans described in subparagraphs B(5) to (7) or from retirement and pension accounts described in subparagraph C(17)(a)) from the sponsoring employers;
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
distributions or withdrawals from the fund are allowed only upon the occurrence of specified events related to retirement, disability, or death (except rollover distributions to other retirement funds described in subparagraphs B(5) to (7) or retirement and pension accounts described in subparagraph C(17)(a)), or penalties apply to distributions or withdrawals made before such specified events; or
prispevki (razen določenih dopustnih dopolnilnih prispevkov) zaposlenih v sklad so omejeni glede na zasluženi dohodek zaposlenega ali ob upoštevanju pravil iz točke C oddelka VII o seštevanju stanj na računih in pretvorbi valut letno ne smejo presegati 50000 USD ali enakovrednega zneska, izraženega v domači valuti posamezne države članice ali Monaka.
contributions (other than certain permitted make-up contributions) by employees to the fund are limited by reference to earned income of the employee or may not exceed annually USD 50000 or an equivalent amount denominated in the domestic currency of a Member State or Monaco applying the rules set forth in paragraph C of Section VII for account aggregation and currency translation.
Izraz ‚Pokojninski sklad z majhno udeležbo‘ pomeni sklad, ustanovljen za zagotavljanje prejemkov za primer upokojitve, invalidnosti ali smrti upravičencem, ki so sedanji ali nekdanji zaposleni (ali osebe, ki jih določijo taki zaposleni) pri enem ali več delodajalcih, zaradi opravljenih storitev, če:
The term ‘Narrow Participation Retirement Fund’ means a fund established to provide retirement, disability, or death benefits 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:
ima sklad manj kot 50 udeležencev;
the fund has fewer than 50 participants;
sklad financira en ali več delodajalcev, ki niso Investicijski subjekti ali Pasivni nefinančni subjekti;
the fund is sponsored by one or more employers that are not Investment Entities or Passive NFEs;
prispevki zaposlenih in delodajalcev v sklad (razen prenosov sredstev s pokojninskih računov iz točke C(17)(a)) so omejeni glede na zasluženi dohodek oziroma nadomestila zaposlenega;
the employee and employer contributions to the fund (other than transfers of assets from retirement and pension accounts described in subparagraph C(17)(a)) are limited by reference to earned income and compensation of the employee, respectively;
udeleženci, ki niso rezidenti jurisdikcije (države članice ali Monaka), v kateri je sklad ustanovljen, niso upravičeni do več kot 20 % sredstev sklada; in
participants that are not residents of the jurisdiction (whether a Member State or Monaco) in which the fund is established are not entitled to more than 20 % of the fund's assets; and
za sklad veljajo državni predpisi, letno pa sklad sporoča informacije davčnim organom.
the fund is subject to government regulation and provides information reporting to the tax authorities.
Izraz ‚Pokojninski sklad Državnega subjekta, Mednarodne organizacije ali Centralne banke‘ pomeni sklad, ki ga ustanovi Državni subjekt, Mednarodna organizacija ali Centralna banka za zagotavljanje prejemkov za primer upokojitve, invalidnosti ali smrti upravičencem ali udeležencem, ki so sedanji ali nekdanji zaposleni (ali osebe, ki jih določijo taki zaposleni) ali ki niso sedanji ali nekdanji zaposleni, če se prejemki takim upravičencem ali udeležencem zagotovijo zaradi osebnih storitev, opravljenih za Državni subjekt, Mednarodno organizacijo ali Centralno banko.
The term ‘Pension Fund of a Governmental Entity, International Organisation or Central Bank’ means a fund established by a Governmental Entity, International Organisation or Central Bank to provide retirement, disability, or death benefits to beneficiaries or participants who are current or former employees (or persons designated by such employees), or who are not current or former employees, if the benefits provided to such beneficiaries or participants are in consideration of personal services performed for the Governmental Entity, International Organisation or Central Bank.
Izraz ‚Kvalificirani izdajatelj kreditnih kartic‘ pomeni Finančno institucijo, ki izpolnjuje naslednje zahteve:
the Financial Institution is a Financial Institution solely because it is an issuer of credit cards that accepts deposits only when a customer makes a payment in excess of a balance due with respect to the card and the overpayment is not immediately returned to the customer; and
Izraz ‚Oproščeni kolektivni naložbeni nosilec‘ pomeni Investicijski subjekt, ki je s predpisi urejen kot kolektivni naložbeni nosilec, če imajo ali hranijo vse deleže v njem posamezniki ali Subjekti, ki niso Osebe, o katerih se poroča, razen Pasivnih nefinančnih subjektov z Obvladujočimi osebami, ki so Osebe, o katerih se poroča.
beginning on or before 1 January 2017, the Financial Institution implements policies and procedures either to prevent a customer from making an overpayment in excess of USD 50000 or an equivalent amount denominated in the domestic currency of a Member State or Monaco, or to ensure that any customer overpayment in excess of that amount is refunded to the customer within 60 days, in each case applying the rules set forth in paragraph C of Section VII for account aggregation and currency translation.
Za Investicijski subjekt, ki je s predpisi urejen kot kolektivni naložbeni nosilec, ne more veljati, da ni Oproščeni kolektivni naložbeni nosilec v skladu s točko B(9) zgolj zato, ker je kolektivni naložbeni nosilec izdal prinosniške delnice v fizični obliki, če:
For this purpose, a customer overpayment does not refer to credit balances to the extent of disputed charges but does include credit balances resulting from merchandise returns.
kolektivni naložbeni nosilec ni izdal in ne izda prinosniških delnic v fizični obliki po 31. decembru 2016;
The term ‘Exempt Collective Investment Vehicle’ means an Investment Entity that is regulated as a collective investment vehicle, provided that all of the interests in the collective investment vehicle are held by or through individuals or Entities that are not Reportable Persons, except a Passive NFE with Controlling Persons who are Reportable Persons.
kolektivni naložbeni nosilec prekliče vse takšne delnice po vrnitvi;
An Investment Entity that is regulated as a collective investment vehicle does not fail to qualify under subparagraph B(9) as an Exempt Collective Investment Vehicle solely because the collective investment vehicle has issued physical shares in bearer form, provided that:
kolektivni naložbeni nosilec izvaja postopke dolžne skrbnosti iz oddelkov II do VII in sporoča vse zahtevane informacije v zvezi s takšnimi delnicami, kadar se te predložijo v odkup ali drugo izplačilo; in
the collective investment vehicle has not issued, and does not issue, any physical shares in bearer form after 31 December 2016;
kolektivni naložbeni nosilec izvaja politike in postopke, s katerimi zagotovi, da se takšne delnice čim prej, v vsakem primeru pa pred 1. januarjem 2019, odkupijo ali imobilizirajo.
the collective investment vehicle retires all such shares upon surrender;
C. Finančni račun
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
Izraz ‚Finančni račun‘ pomeni račun, ki ga vodi Finančna institucija, vključuje pa Depozitni račun, Skrbniški račun in:
the collective investment vehicle has in place policies and procedures to ensure that such shares are redeemed or immobilised as soon as possible and in any event prior to 1 January 2019.
v primeru Investicijskega subjekta kakršen koli lastniški ali dolžniški delež v Finančni instituciji.
C. Financial Account
Ne glede na navedeno izraz ‚Finančni račun‘ ne vključuje nobenega lastniškega ali dolžniškega deleža v Subjektu, ki je investicijski subjekt izključno zato, ker (i) stranki svetuje glede naložb in deluje zanjo ali (ii) zanjo upravlja portfelje in deluje zanjo pri vlaganju, upravljanju ali vodenju Finančnih sredstev, deponiranih v imenu stranke pri Finančni instituciji, ki ni takšen Subjekt;
The term ‘Financial Account’ means an account maintained by a Financial Institution, and includes a Depository Account, a Custodial Account and:
v primeru Finančne institucije, ki ni opisana v točki C(1)(a), kakršen koli lastniški ali dolžniški delež v Finančni instituciji, če je bila vrsta deležev uvedena zaradi izognitve poročanju v skladu z oddelkom I; in
in the case of an Investment Entity, any equity or debt interest in the Financial Institution.
katero koli Zavarovalno pogodbo z odkupno vrednostjo in Pogodbo rentnega zavarovanja, ki jo izda ali izvršuje Finančna institucija, razen neprenosljive takojšnje vseživljenjske rente, nevezane na naložbe, ki se izda posamezniku in v denarju izraža pokojninski ali invalidski prejemek, zagotovljen na podlagi Izključenega računa.
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 ‚Finančni račun‘ ne zajema Izključenih računov.
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 ‚Depozitni račun‘ vključuje vsak poslovni, čekovni, varčevalni, vezani ali varčevalni pokojninski račun ali račun, ki se izkaže s potrdilom o vlogi, varčevalnim pokojninskim potrdilom, naložbenim potrdilom, potrdilom o zadolženosti ali drugim podobnim instrumentom, ki ga vodi Finančna institucija pri običajnem bančnem ali podobnem poslovanju.
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.
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 term ‘Financial Account’ does not include any account that is an Excluded Account.
Izraz ‚Skrbniški račun‘ pomeni račun (razen Zavarovalne pogodbe ali Pogodbe rentnega zavarovanja), na katerem je eno ali več Finančnih sredstev v korist druge osebe.
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 ‚Lastniški delež‘ pomeni v primeru partnerstva, ki je Finančna institucija, delež v kapitalu ali delež od dobička partnerstva.
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.
Pri skrbniškem skladu, ki je Finančna institucija, se šteje, da ima Lastniški delež katera koli oseba, ki se obravnava kot ustanovitelj ali upravičenec do celote ali dela sklada, ali katera koli druga fizična oseba, ki opravlja končni dejanski nadzor nad skladom.
The term ‘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.
Oseba, o kateri se poroča, se obravnava kot upravičenec skrbniškega sklada, če ima pravico, da od sklada neposredno ali posredno (npr. prek pooblaščene osebe) prejema obvezno izplačilo ali lahko od njega neposredno ali posredno prejema diskrecijsko izplačilo.
The term ‘Equity Interest’ means, in the case of a partnership that is a Financial Institution, either a capital or profits interest in the partnership.
Izraz ‚Zavarovalna pogodba‘ 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 trust that is a Financial Institution, an Equity Interest is considered to be held by any person treated as a settlor or beneficiary of all or a portion of the trust, or any other natural person exercising ultimate effective control over the trust.
Izraz ‚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.
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.
Izraz vključuje tudi pogodbo, ki se v skladu z zakoni, predpisi ali prakso jurisdikcije (države članice, Monaka 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 ‘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.
Izraz ‚Zavarovalna pogodba z odkupno vrednostjo‘ pomeni Zavarovalno pogodbo (razen škodne pozavarovalne pogodbe med zavarovalnima družbama), ki ima Odkupno vrednost.
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 ‚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.
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 (whether a Member State, Monaco or other jurisdiction) in which the contract was issued, and under which the issuer agrees to make payments for a term of years.
Ne glede na navedeno izraz ‚Odkupna vrednost‘ ne vključuje zneska, izplačljivega po Zavarovalni pogodbi:
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.
izključno v primeru smrti posameznika, zavarovanega s pogodbo o življenjskem zavarovanju;
The term ‘Cash Value’ means the greater of (i) the amount that the policyholder is entitled to receive upon surrender or termination of the contract (determined without reduction for any surrender charge or policy loan), and (ii) the amount the policyholder can borrow under or with regard to the contract.
kot prejemek zaradi telesne poškodbe ali bolezni ali drug prejemek, ki je nadomestilo za ekonomsko izgubo, nastalo ob zavarovalnem dogodku;