natgillin/translations-raw huggingface dataset:
the Entity's assets vest in one or more Governmental Entities upon dissolution.
s 1. januarjem 2016 ali pred njim Finančna institucija izvaja politike in postopke, da prepreči preplačilo stranke nad zneskom, izraženim v domači valuti posamezne države članice, ki ustreza 50000 USD, ali zagotovi, da se kakršno koli preplačilo stranke nad tem zneskom stranki vrne v 60 dneh, pri čemer se v obeh primerih upoštevajo pravila iz odstavka C oddelka VII o seštevanju računov in pretvorbi valut.
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.
Pri tem se preplačilo stranke ne nanaša na stanja v dobro v višini spornih obveznosti, vključuje pa stanja v dobro, ki so posledica vrnitve blaga.
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 ‚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 NFS z Obvladujočimi osebami, ki so Osebe, o katerih se poroča.
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; and (iii) the income of which does not inure to the benefit of private persons.
kolektivni naložbeni nosilec ni izdal in ne izda prinosniških delnic v fizični obliki po 31. decembru 2015;
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 itself, issuing instruments intended to circulate as currency.
kolektivni naložbeni nosilec prekliče vse takšne delnice po vrnitvi;
Such an institution may include an instrumentality that is separate from the government of the Member State, whether or not owned in whole or in part by the Member State.
kolektivni naložbeni nosilec izvaja postopke dolžne skrbnosti iz oddelkov II do VII in sporoča vse zahtevane podatke v zvezi s takšnimi delnicami, kadar se te predložijo v odkup ali drugo izplačilo, in
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:
kolektivni naložbeni nosilec izvaja politike in postopke, s katerimi zagotovi, da se takšne delnice čim prej, v vsakem primeru pa pred 1. januarjem 2018, odkupijo ali imobilizirajo.
does not have a single beneficiary with a right to more than 5 % of the fund's assets;
C. Finančni račun
is subject to government regulation and provides information reporting to the tax authorities; and
Izraz ‚Finančni račun‘ pomeni račun, ki ga vodi Finančna institucija, vključuje pa Depozitni račun, Skrbniški račun in:
satisfies at least one of the following requirements:
v primeru Investicijskega subjekta kakršen koli lastniški ali dolžniški delež v Finančni instituciji.
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;
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 fund re ceives at least 50 % of its total contributions (other than transfers of assets from other plans described in subparagraphs B(5) through (7) or from retirement and pension accounts described in subparagraph C(17)(a)) from the sponsoring employers;
v primeru Finančne institucije, ki ni opisana v pododstavku 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
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) through (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
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.
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, an amount denominated in the domestic currency of each Member State that corresponds to USD 50000, applying the rules set forth in paragraph C of Section VII for account aggregation and currency translation.
Izraz ‚Finančni račun‘ ne zajema Izključenih računov.
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:
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.
the fund has fewer than 50 participants;
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 fund is sponsored by one or more employers that are not Investment Entities or Passive NFEs;
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 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;
Izraz ‚Lastniški delež‘ pomeni v primeru partnerstva, ki je Finančna institucija, delež v kapitalu ali delež od dobička partnerstva.
participants that are not residents of the Member State in which the fund is established are not entitled to more than 20 % of the fund's assets; 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.
the fund is subject to government regulation and provides information reporting to the tax authorities.
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 “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 ‚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.
The term “Qualified Credit Card Issuer” means a Financial Institution satisfying the following requirements:
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.
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 vključuje tudi pogodbo, ki se v skladu z zakoni, predpisi ali prakso države članice 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.
beginning on or before 1 January 2016, the Financial Institution implements policies and procedures either to prevent a customer from making an overpayment in excess of an amount denominated in the domestic currency of each Member State that corresponds to USD 50000, 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.
Izraz ‚Zavarovalna pogodba z odkupno vrednostjo‘ pomeni Zavarovalno pogodbo (razen škodne pozavarovalne pogodbe med zavarovalnima družbama), ki ima Odkupno vrednost.
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.
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 “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.
Ne glede na navedeno izraz ‚Odkupna vrednost‘ ne vključuje zneska, izplačljivega po Zavarovalni pogodbi:
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:
izključno v primeru smrti posameznika, zavarovanega s pogodbo o življenjskem zavarovanju;
the collective investment vehicle has not issued, and does not issue, any physical shares in bearer form after 31 December 2015;
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;
the collective investment vehicle retires all such shares upon surrender;
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 collective investment vehicle performs the due diligence procedures set forth in Sections II through 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
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 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 ‚Že obstoječi račun‘ pomeni:
C. Financial Account
Finančni račun, ki ga vodi Poročevalska finančna institucija na dan 31. decembra 2015;
The term “Financial Account” means an account maintained by a Financial Institution, and includes a Depository Account, a Custodial Account and:
kakršen koli Finančni račun Imetnika računa ne glede na datum njegovega odprtja, če:
in the case of an Investment Entity, any equity or debt interest in the Financial Institution.
ima Imetnik računa pri Poročevalski finančni instituciji (ali Povezanem subjektu, ki je v isti državi članici kot Poročevalska finančna institucija) Finančni račun, ki je Že obstoječi račun v skladu s pododstavkom C(9)(a);
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;
Poročevalska finančna institucija (oziroma Povezani subjekt, ki je v isti državi članici 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;
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 the purpose of avoiding reporting in accordance with Section I; and
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
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.
za odprtje Finančnega računa ni potrebno, da bi Imetnik računa predložil nove, dodatne ali spremenjene podatke o stranki, razen za namene te direktive.
The term “Financial Account” does not include any account that is an Excluded Account.
Izraz ‚Novi račun‘ pomeni finančni račun, ki ga vodi Poročevalska finančna institucija, odprt 1. januarja 2016 ali pozneje, razen če se obravnava kot Že obstoječi račun v skladu s pododstavkom C(9)(b).
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 ‚Že obstoječi račun posameznika‘ pomeni Že obstoječi račun enega ali več posameznikov.
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.
Izraz ‚Novi račun posameznika‘ pomeni Novi račun enega ali več posameznikov.
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.
Izraz ‚Že obstoječi račun subjekta‘ pomeni Že obstoječi račun enega ali več Subjektov.
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 ‚Račun nižje vrednosti‘ pomeni Že obstoječi račun posameznika s skupnim stanjem ali vrednostjo, ki na dan 31. decembra 2015 ne presega v domači valuti posamezne države članice izraženega zneska, ki ustreza 1000000 USD.
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 ‚Novi račun subjekta‘ pomeni Novi račun enega ali več Subjektov.
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 ‚Izključeni račun‘ pomeni katerega koli od naslednjih računov:
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.
pokojninski račun, ki izpolnjuje naslednje zahteve:
The term also includes a contract that is considered to be an Annuity Contract in accordance with the law, regulation, or practice of the Member State or other jurisdiction in which the contract was issued, and under which the issuer agrees to make payments for a term of years.
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 “Cash Value Insurance Contract” means an Insurance Contract (other than an indemnity reinsurance contract between two insurance companies) that has a Cash Value.
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 “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.
davčnim organom je treba sporočati podatke v zvezi z računom;
Notwithstanding the foregoing, the term “Cash Value” does not include an amount payable under an Insurance Contract:
pogoji za dvig so dosežena določena upokojitvena starost, invalidnost ali smrt ali pa se pri dvigih pred takimi določenimi dogodki uporabijo malusi in
solely by reason of the death of an individual insured under a life insurance contract;
ali (i) so letni prispevki omejeni na znesek, izražen v domači valuti posamezne države članice, ki ustreza največ 50000 USD, ali (ii) so najvišji prispevki za celo življenje na račun omejeni na znesek, izražen v domači valuti posamezne države članice, ki ustreza največ 1000000 USD, pri čemer se v obeh primerih uporabijo pravila iz odstavka C oddelka VII o seštevanju računov in pretvorbi valut.
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 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);
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;
račun, ki izpolnjuje naslednje zahteve:
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
račun je urejen s predpisi kot naložbeni nosilec za druge namene, razen pokojninskih, z njim pa se redno trguje na organiziran em trgu vrednostnih papirjev, ali pa je urejen s predpisi kot nosilec varčevanja za druge namene, razen pokojninskih;
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.
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
The term “Pre-existing Account” means:
letni prispevki so omejeni na znesek, izražen v domači valuti posamezne države članice, ki ustreza največ 50000 USD, pri čemer se uporabijo pravila iz odstavka C oddelka VII o seštevanju računov in pretvorbi valut.
a Financial Account maintained by a Reporting Financial Institution as of 31 December 2015;
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);
any Financial Account of an Account Holder, regardless of the date such Financial Account was opened, if:
pogodbo o življenjskem zavarovanju z dobo kritja, ki se bo končala, preden zavarovanec doseže starost 90 let, če pogodba izpolnjuje naslednje zahteve:
the Account Holder also holds with the Reporting Financial Institution (or with a Related Entity within the same Member State as the Reporting Financial Institution) a Financial Account that is a Pre-existing Account under subparagraph C(9)(a);
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;