natgillin/translations-raw huggingface dataset:
A. An account is treated as a Reportable Account beginning as of the date it is identified as such pursuant to the due diligence procedures in Sections II through VII and, unless otherwise provided, information with respect to a Reportable Account must be reported annually in the calendar year following the year to which the information relates.
ena ali več telefonskih številk v državi članici in nobene v državi članici Poročevalske finančne institucije;
B. The balance or value of an account is determined as of the last day of the calendar year or other appropriate reporting period.
trajni nalog (razen za depozitne račune) za prenos sredstev na račun, ki se vodi v državi članici;
C. Where a balance or value threshold is to be determined as of the last day of a calendar year, the relevant balance or value must be determined as of the last day of the reporting period that ends with or within that calendar year.
trenutno veljavno pooblastilo za zastopanje ali podpisovanje, dano osebi z naslovom v državi članici, ali
D. Each Member State may allow Reporting Financial Institutions to use service providers to fulfil the reporting and due diligence obligations imposed on such Reporting Financial Institutions, as contemplated in domestic law, but these obligations shall remain the responsibility of the Reporting Financial Institutions.
naslov ‚poštno ležeče‘ ali ‚v skrbi drugega‘ v državi članici, če Poročevalska finančna institucija v evidenci nima nobenega drugega naslova Imetnika računa.
E. Each Member State may allow Reporting Financial Institutions to apply the due diligence procedures for New Accounts to Pre-existing Accounts, and the due diligence procedures for High Value Accounts to Lower Value Accounts.
Če se z elektronskim iskanjem ne odkrije nobeden od indicev, ki so našteti v pododstavku B(2), nadaljnji ukrepi niso potrebni, dokler se ne spremenijo okoliščine, zaradi česar nastane en ali več indicev, povezanih z računom, ali dokler račun ne postane Račun visoke vrednosti.
Where a Member State allows New Account due diligence procedures to be used for Pre-existing Accounts, the rules otherwise applicable to Pre-existing Accounts continue to apply.
Če se z elektronskim iskanjem odkrije kateri koli od indicev, ki so našteti v pododstavku B(2)(a) do (e), ali če se spremenijo okoliščine, zaradi česar nastane en ali več indicev, povezanih z računom, mora Poročevalska finančna institucija Imetnika računa za davčne namene obravnavati kot rezidenta vsake države članice, za katero je ugotovljen indic, razen če se odloči za uporabo pododstavka B(6) in za navedeni račun velja ena od izjem iz navedenega pododstavka.
SECTION III
Če se z elektronskim iskanjem odkrije naslov ‚poštno ležeče‘ ali ‚v skrbi drugega‘ ter se za Imetnika računa ne ugotovijo noben drug naslov in nobeni drugi indici, našteti v pododstavku B(2)(a) do (e), mora Poročevalska finančna institucija po vrstnem redu, ki najbolj ustreza okoliščinam, uporabiti iskanje po papirni evidenci, opisano v pododstavku C(2), ali od Imetnika računa pridobiti samopotrdilo oziroma Dokazne listine zaradi ugotavljanja rezidentstva tega Imetnika računa za davčne namene.
DUE DILIGENCE FOR PRE-EXISTING INDIVIDUAL ACCOUNTS
Če z iskanjem po papirni evidenci ni mogoče odkriti indica in so prizadevanja za pridobitev samopotrdila ali Dokaznih listin neuspešna, mora Poročevalska finančna institucija pristojnemu organu v svoji državi članici račun prijaviti kot nedokumentiran račun.
A. Introduction.
Ne glede na odkritje indicev iz pododstavka B(2) Poročevalski finančni instituciji Imetnika računa ni treba obravnavati kot rezidenta države članice, če:
The following procedures apply for purposes of identifying Reportable Accounts among Pre-existing Individual Accounts.
podatki o Imetniku računa vsebujejo trenutni poštni naslov ali naslov prebivališča v navedeni državi članici, eno ali več telefonskih številk v navedeni državi članici (in nobene v državi članici Poročevalske finančne institucije) ali trajni nalog (v zvezi s Finančnimi računi razen Depozitnih računov) za prenos sredstev na račun, ki se vodi v državi članici, Poročevalska finančna institucija pa pridobi ali je že prej pregledala in ima v evidenci:
B. Lower Value Accounts.
samopotrdilo Imetnika računa države članice ali držav članic oziroma druge jurisdikcije ali jurisdikcij, katerih rezident je takšen Imetnik računa, ki ne vključuje navedene države članice, ter
The following procedures apply with respect to Lower Value Accounts.
Dokazne listine, ki potrjujejo neporočevalski status Imetnika računa;
Residence Address.
podatki o Imetniku računa vsebujejo trenutno veljavno pooblastilo za zastopanje ali podpisovanje, dano osebi z naslovom v navedeni državi članici, Poročevalska finančna institucija pa pridobi ali je že prej pregledala in ima v evidenci:
If the Reporting Financial Institution has in its records a current residence address for the individual Account Holder based on Documentary Evidence, the Reporting Financial Institution may treat the individual Account Holder as being a resident for tax purposes of the Member State or other jurisdiction in which the address is located for purposes of determining whether such individual Account Holder is a Reportable Person.
samopotrdilo Imetnika računa države članice ali držav članic oziroma druge jurisdikcije ali jurisdikcij, katerih rezident je takšen Imetnik računa, ki ne vključuje navedene države članice, ali
Electronic Record Search.
Dokazne listine, ki potrjujejo neporočevalski status Imetnika računa.
If the Reporting Financial Institution does not rely on a current residence address for the individual Account Holder based on Documentary Evidence as set forth in subparagraph B(1), the Reporting Financial Institution must review electronically searchable data maintained by the Reporting Financial Institution for any of the following indicia and apply subparagraphs B(3) to (6):
C. Postopki natančnejšega pregleda za račune visoke vrednosti.
identification of the Account Holder as a resident of a Member State;
Za Račune visoke vrednosti se uporabljajo naslednji postopki natančnejšega pregleda.
current mailing or residence address (including a post office box) in a Member State;
Iskanje po elektronski evidenci.
one or more telephone numbers in a Member State and no telephone number in the Member State of the Reporting Financial Institution;
V zvezi z Računi visoke vrednosti mora Poročevalska finančna institucija pregledati, ali je med podatki, ki se lahko iščejo elektronsko in so shranjeni pri njej, kateri koli od indicev, opisanih v pododstavku B(2).
standing instructions (other than with respect to a Depository Account) to transfer funds to an account maintained in a Member State;
Iskanje po papirni evidenci.
currently effective power of attorney or signatory authority granted to a person with an address in a Member State; or
Če zbirke podatkov Poročevalske finančne institucije, ki se lahko pregledujejo elektronsko, vsebujejo razpredelke za vse podatke, opisane v pododstavku C(3), in te podatke tudi zajemajo, nadaljnje iskanje po papirnih evidencah ni potrebno.
a “hold mail” instruction or “in-care-of” address in a Member State if the Reporting Financial Institution does not have any other address on file for the Account Holder.
Če elektronske zbirke podatkov ne zajemajo vseh teh podatkov, mora Poročevalska finančna institucija v zvezi z Računom visoke vrednosti pregledati tudi trenutno glavno datoteko stranke, ali obstaja kateri koli od indicev, opisanih v pododstavku B(2), in če v trenutni glavni datoteki stranke ni teh podatkov, še naslednje dokumente, povezane z računom, ki jih je Poročevalska finančna institucija pridobila v zadnjih petih letih:
If none of the indicia listed in subparagraph B(2) are discovered in the electronic search, then no further action is required until there is a change in circumstances that results in one or more indicia being associated with the account, or the account becomes a High Value Account.
najnovejše Dokazne listine, zbrane v zvezi z računom;
If any of the indicia listed in subparagraph B(2)(a) through (e) are discovered in the electronic search, or if there is a change in circumstances that results in one or more indicia being associated with the account, then the Reporting Financial Institution must treat the Account Holder as a resident for tax purposes of each Member State for which an indicium is identified, unless it elects to apply subparagraph B(6) and one of the exceptions in that subparagraph applies with respect to that account.
najnovejšo pogodbo ali dokumentacijo o odprtju računa;
If a “hold mail” instruction or “in-care-of” address is discovered in the electronic search and no other address and none of the other indicia listed in subparagraph B(2)(a) through (e) are identified for the Account Holder, the Reporting Financial Institution must, in the order most appropriate to the circumstances, apply the paper record search described in subparagraph C(2), or seek to obtain from the Account Holder a self-certification or Documentary Evidence to establish the residence(s) for tax purposes of such Account Holder.
najnovejšo dokumentacijo, ki jo pridobi Poročevalska finančna institucija v skladu s Postopki za preprečevanje pranja denarja ali poznavanje strank ali za druge regulativne namene;
If the paper search fails to establish an indicium and the attempt to obtain the self-certification or Documentary Evidence is not successful, the Reporting Financial Institution must report the account to the competent authority of its Member State as an undocumented account.
katero koli trenutno veljavno pooblastilo za zastopanje ali podpisovanje in
Notwithstanding a finding of indicia under subparagraph B(2), a Reporting Financial Institution is not required to treat an Account Holder as a resident of a Member State if:
kateri koli trenutno veljavni trajni nalog (razen za Depozitne račune) za prenos sredstev.
the Account Holder information contains a current mailing or residence address in that Member State, one or more telephone numbers in that Member State (and no telephone number in the Member State of the Reporting Financial Institution) or standing instructions (with respect to Financial Accounts other than Depository Accounts) to transfer funds to an account maintained in a Member State, and the Reporting Financial Institution obtains, or has previously reviewed and maintains, a record of:
Izjema, ko zbirke podatkov vsebujejo zadostne podatke.
a self-certification from the Account Holder of the Member State(s) or other jurisdiction(s) of residence of such Account Holder that does not include that Member State; and
Poročevalski finančni instituciji ni treba opraviti iskanja po papirni evidenci, opisanega v pododstavku C(2), kadar njeni podatki, ki se lahko iščejo elektronsko, vključujejo:
Documentary Evidence establishing the Account Holder's non-reportable status;
rezidenčni status Imetnika računa;
the Account Holder information contains a currently effective power of attorney or signatory authority granted to a person with an address in that Member State, and the Reporting Financial Institution obtains, or has previously reviewed and maintains, a record of:
naslov prebivališča in poštni naslov Imetnika računa, ki sta trenutno v evidenci Poročevalske finančne institucije;
a self-certification from the Account Holder of the Member State(s) or other jurisdiction(s) of residence of such Account Holder that does not include that Member State; or
telefonsko številko ali številke Imetnika računa, če obstajajo in so trenutno v evidenci Poročevalske finančne institucije;
Documentary Evidence establishing the Account Holder's non-reportable status.
v primeru Finančnih računov razen Depozitnih računov morebitni trajni nalog za prenos sredstev z računa na drug račun (vključno z računom pri drugi podružnici Poročevalske finančne institucije ali drugi Finančni instituciji);
C. Enhanced Review Procedures for High Value Accounts.
morebitni trenutni naslov ‚v skrbi drugega‘ ali ‚poštno ležeče‘ za Imetnika računa in
The following enhanced review procedures apply with respect to High Value Accounts.
morebitno pooblastilo za zastopanje ali podpisovanje v zvezi z računom.
Electronic Record search.
Poizvedba pri uslužbencu za poslovanje s strankami glede dejanske seznanjenosti.
With respect to High Value Accounts, the Reporting Financial Institution must review electronically searchable data maintained by the Reporting Financial Institution for any of the indicia described in subparagraph B(2).
Poleg iskanja po elektronski in papirni evidenci, opisanega v pododstavkih C(1) in (2), mora Poročevalska finančna institucija kateri koli Račun visoke vrednosti, dodeljen uslužbencu za poslovanje s strankami (vključno s katerimi koli Finančnimi računi, ki se seštevajo s tem Računom visoke vrednosti), obravnavati kot račun, o katerem se poroča, če je uslužbenec za poslovanje s strankami dejansko seznanjen s tem, da je Imetnik računa oseba, o kateri se poroča.
Paper Record Search.
Posledica odkritja indicev.
If the Reporting Financial Institution's electronically searchable databases include fields for, and capture all of the information described in, subparagraph C(3), then a further paper record search is not required.
Če pri natančnejšem pregledu Računov visoke vrednosti, opisanem v odstavku C, ni odkrit nobeden od indicev, naštetih v pododstavku B(2), in račun ni identificiran kot račun, ki ga ima Oseba, o kateri se poroča, iz pododstavka C(4), nadaljnji ukrepi niso potrebni, dokler se ne spremenijo okoliščine, zaradi česar nastane en ali več indicev, povezanih s tem računom.
If the electronic databases do not capture all of this information, then with respect to a High Value Account, the Reporting Financial Institution must also review the current customer master file and, to the extent not contained in the current customer master file, the following documents associated with the account and obtained by the Reporting Financial Institution within the last five years for any of the indicia described in subparagraph B(2):
Če se pri natančnejšem pregledu Računov visoke vrednosti, opisanem v odstavku C, odkrije kateri koli od indicev, ki so našteti v pododstavkih B(2)(a) do (e), ali če se naknadno spremenijo okoliščine, zaradi česar nastane en ali več indicev, povezanih z računom, mora Poročevalska finančna institucija račun obravnavati kot Račun, o katerem se poroča, za vsako državo članico, za katero je ugotovljen indic, razen če se odloči za uporabo pododstavka B(6) in za navedeni račun velja ena od izjem iz navedenega pododstavka.
the most recent Documentary Evidence collected with respect to the account;
Če se pri natančnejšem pregledu Računov visoke vrednosti, opisanem v odstavku C, odkrije naslov ‚poštno ležeče‘ ali ‚v skrbi drugega‘ ter se za Imetnika računa ne ugotovijo noben drug naslov in nobeni drugi indici, našteti v pododstavku B(2)(a) do (e), mora Poročevalska finančna institucija od tega Imetnika računa pridobiti samopotrdilo oziroma Dokazne listine zaradi ugotavljanja, kje je Imetnik računa rezident za davčne namene.
the most recent account opening contract or documentation;
Če Poročevalska finančna institucija ne more pridobiti takšnega samopotrdila ali Dokaznih listin, mora pristojnemu organu v svoji državi članici račun prijaviti kot nedokumentiran račun.
the most recent documentation obtained by the Reporting Financial Institution pursuant to AML/KYC Procedures or for other regulatory purposes;
Če Že obstoječi račun posameznika na dan 31. decembra 2015 ni Račun visoke vrednosti, postane pa Račun visoke vrednosti na zadnji dan naslednjega koledarskega leta, mora Poročevalska finančna institucija v zvezi s tem računom dokončati postopke natančnejšega pregleda, opisane v odstavku C, v koledarskem letu po letu, v katerem je račun postal Račun visoke vrednosti.
any power of attorney or signature authority forms currently in effect; and
Če se na podlagi tega pregleda takšen račun identificira kot Račun, o katerem se poroča, mora Poročevalska finančna institucija zahtevane podatke o takem računu za leto, v katerem je identificiran kot Račun, o katerem se poroča, in vsako naslednje leto sporočiti vsako leto, razen če Imetnik računa ni več Oseba, o kateri se poroča.
any standing instructions (other than with respect to a Depository Account) to transfer funds currently in effect.
Ko Poročevalska finančna institucija v zvezi z Računom visoke vrednosti opravi postopke natančnejšega pregleda, opisane v odstavku C, ji teh postopkov razen poizvedbe pri uslužbencu za poslovanje s strankami, opisane v pododstavku C(4), za isti Račun visoke vrednosti v naslednjih letih ni treba ponovno opraviti, razen če je račun nedokumentiran račun, pri katerem bi morala Poročevalska finančna institucija te postopke vsako leto ponovno opraviti, dokler takšen račun ne bi bil več nedokumentiran.
Exception To The Extent Databases Contain Sufficient Information.
Če se v zvezi z Računom visoke vrednosti spremenijo okoliščine, zaradi česar nastane en ali več indicev, opisanih v pododstavku B(2) in povezanih z računom, mora Poročevalska finančna institucija račun obravnavati kot Račun, o katerem se poroča, za vsako državo članico, za katero je ugotovljen indic, razen če se odloči za uporabo pododstavka B(6) in za navedeni račun velja ena od izjem iz navedenega pododstavka.
A Reporting Financial Institution is not required to perform the paper record search described in subparagraph C(2) to the extent the Reporting Financial Institution's electronically searchable information includes the following:
Poročevalska finančna institucija mora vzpostaviti postopke, ki uslužbencu za poslovanje s strankami omogočajo, da ugotovi morebitno spremembo okoliščin v zvezi z računom.
the Account Holder's residence status;
Če je na primer uslužbenec za poslovanje s strankami obveščen o novem poštnem naslovu Imetnika računa v državi članici, mora Poročevalska finančna institucija novi naslov obravnavati kot spremembo okoliščin in mora, če se odloči za uporabo pododstavka B(6), od Imetnika računa pridobiti ustrezno dokumentacijo.
the Account Holder's residence address and mailing address currently on file with the Reporting Financial Institution;
E. Kateri koli Že obstoječi račun posameznika, ki je bil v skladu s tem oddelkom identificiran kot Račun, o katerem se poroča, se v vseh nadaljnjih letih obravnava kot Račun, o katerem se poroča, razen če Imetnik računa ni več Oseba, o kateri se poroča.
the Account Holder's telephone number(s) currently on file, if any, with the Reporting Financial Institution;
ODDELEK IV
in the case of Financial Accounts other than Depository Accounts, whether there are standing instructions to transfer funds in the account to another account (including an account at another branch of the Reporting Financial Institution or another Financial Institution);
DOLŽNA SKRBNOST PRI NOVIH RAČUNIH POSAMEZNIKOV
whether there is a current “in-care-of” address or “hold mail” instruction for the Account Holder; and
Za opredelitev Računov, o katerih se poroča, med Novimi računi posameznikov se uporabljajo naslednji postopki.
whether there is any power of attorney or signatory authority for the account.
A. Pri Novih računih posameznikov mora Poročevalska finančna institucija ob odprtju računa 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.
Relationship Manager Inquiry for Actual Knowledge.
B. Če je iz samopotrdila razvidno, da je Imetnik računa za davčne namene rezident države članice, mora Poročevalska finančna institucija račun obravnavati kot Račun, o katerem se poroča, v samopotrdilu pa morata biti navedena tudi IŠD Imetnika računa za takšno državo članico (v skladu z odstavkom D oddelka I) in datum rojstva.
In addition to the electronic and paper record searches described in subparagraphs C(1) and (2), the Reporting Financial Institution must treat as a Reportable Account any High Value Account assigned to a relationship manager (including any Financial Accounts aggregated with that High Value Account) if the relationship manager has actual knowledge that the Account Holder is a Reportable Person.
C. Če se spremenijo okoliščine v zvezi z Novim računom posameznika, zaradi česar Poročevalska finančna institucija spozna ali utemeljeno domneva, da je prvotno samopotrdilo nepravilno ali nezanesljivo, se Poročevalska finančna institucija ne more zanašati na to samopotrdilo, zato mora pridobiti veljavno samopotrdilo, iz katerega je razvidno, kje je Imetnik računa rezident za davčne namene.
Effect of Finding Indicia.
ODDELEK V
If none of the indicia listed in subparagraph B(2) are discovered in the enhanced review of High Value Accounts described in paragraph C, and the account is not identified as held by a Reportable Person in subparagraph C(4), then further action is not required until there is a change in circumstances that results in one or more indicia being associated with the account.
DOLŽNA SKRBNOST PRI ŽE OBSTOJEČIH RAČUNIH SUBJEKTOV
If any of the indicia listed in subparagraphs B(2)(a) through (e) are discovered in the enhanced review of High Value Accounts described in paragraph C, or if there is a subsequent change in circumstances that results in one or more indicia being associated with the account, then the Reporting Financial Institution must treat the account as a Reportable Account with respect to each Member State for which an indicium is identified unless it elects to apply subparagraph B(6) and one of the exceptions in that subparagraph applies with respect to that account.
Za opredelitev Računov, o katerih se poroča, med Že obstoječimi računi subjektov se uporabljajo naslednji postopki.
If a “hold mail” instruction or “in-care-of” address is discovered in the enhanced review of High Value Accounts described in paragraph C, and no other address and none of the other indicia listed in subparagraphs B(2)(a) through (e) are identified for the Account Holder, the Reporting Financial Institution must obtain from such Account Holder a self-certification or Documentary Evidence to establish the residence(s) for tax purposes of the Account Holder.
A. Računi subjektov, za katere se ne zahteva pregled, identificiranje ali poročanje.
If a Pre-existing Individual Account is not a High Value Account as of 31 December 2015, but becomes a High Value Account as of the last day of a subsequent calendar year, the Reporting Financial Institution must complete the enhanced review procedures described in paragraph C with respect to such account within the calendar year following the year in which the account becomes a High Value Account.
B. Računi subjektov, ki se pregledujejo.
If based on this review such account is identified as a Reportable Account, the Reporting Financial Institution must report the required information about such account with respect to the year in which it is identified as a Reportable Account and subsequent years on an annual basis, unless the Account Holder ceases to be a Reportable Person.
Že obstoječi račun subjekta s skupnim stanjem ali vrednostjo, ki na dan 31. decembra 2015 presega v domači valuti posamezne države članice izražen znesek, ki ustreza 250000 USD, in Že obstoječi račun subjekta, ki na dan 31. decembra 2015 ne presega tega zneska, vendar njegovo skupno stanje ali vrednost preseže takšen znesek na zadnji dan katerega koli naslednjega koledarskega leta, morata biti pregledana v skladu s postopki iz odstavka D.
Once a Reporting Financial Institution applies the enhanced review procedures described in paragraph C to a High Value Account, the Reporting Financial Institution is not required to reapply such procedures, other than the relationship manager inquiry described in subparagraph C(4), to the same High Value Account in any subsequent year unless the account is undocumented where the Reporting Financial Institution should reapply them annually until such account ceases to be undocumented.
C. Računi subjektov, za katere se zahteva poročanje.