natgillin/translations-raw huggingface dataset:
A Reporting Financial Institution may presume that an individual beneficiary (other than the owner) of a Cash Value Insurance Contract or an Annuity Contract receiving a death benefit is not a Reportable Person and may treat such Financial Account as other than a Reportable Account unless the Reporting Financial Institution has actual knowledge, or reason to know, that the beneficiary is a Reportable Person.
Izraz ‚Poročevalska finančna institucija‘ pomeni katero koli Finančno institucijo države članice, ki ni Neporočevalska finančna institucija.
A Reporting Financial Institution has reason to know that a beneficiary of a Cash Value Insurance Contract or an Annuity Contract is a Reportable Person if the information collected by the Reporting Financial Institution and associated with the beneficiary contains indicia as described in paragraph B of Section III.
Izraz ‚Finančna institucija države članice‘ pomeni (i) katero koli Finančno institucijo, ki je rezidentka države članice, ne vključuje pa podružnic takšne Finančne institucije, ki so zunaj te države članice, in (ii) katero koli podružnico Finančne institucije, ki ni rezidentka države članice, če je podružnica v tej državi članici.
If a Reporting Financial Institution has actual knowledge, or reason to know, that the beneficiary is a Reportable Person, the Reporting Financial Institution must follow the procedures in paragraph B of Section III.
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.
A Reporting Financial Institution may treat a Financial Account that is a member's interest in a Group Cash Value Insurance Contract or Group Annuity Contract as a Financial Account that is not a Reportable Account until the date on which an amount is payable to the employee/certificate holder or beneficiary, if the Financial Account that is a member's interest in a Group Cash Value Insurance Contract or Group Annuity Contract meets the following requirements:
Izraz ‚Finančna institucija‘ pomeni Skrbniško institucijo, Depozitno institucijo, Investicijski subjekt ali Določeno zavarovalno družbo.
the Group Cash Value Insurance Contract or Group Annuity Contract is issued to an employer and covers 25 or more employees/certificate holders;
Izraz ‚Skrbniška institucija‘ pomeni kateri koli Subjekt, ki kot znaten del svojega poslovanja hrani Finančna sredstva za račun drugih.
the employee/certificate holders are entitled to receive any contract value related to their interests and to name beneficiaries for the benefit payable upon the employee's death; and
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.
the aggregate amount payable to any employee/certificate holder or beneficiary does not exceed an amount denominated in the domestic currency of each Member State that corresponds to USD 1000000.
Izraz ‚Depozitna institucija‘ pomeni kateri koli Subjekt, ki sprejema depozite pri običajnem bančnem ali podobnem poslovanju.
The term “Group Cash Value Insurance Contract” means a Cash Value Insurance Contract that (i) provides coverage on individuals who are affiliated through an employer, trade association, labour union, or other association or group; and (ii) charges a premium for each member of the group (or member of a class within the group) that is determined without regard to the individual health characteristics other than age, gender, and smoking habits of the member (or class of members) of the group.
Izraz ‚Investicijski subjekt‘ pomeni kateri koli subjekt,
The term “Group Annuity Contract” means an Annuity Contract under which the obligees are individuals who are affiliated through an employer, trade association, labour union, or other association or group.
katerega osrednji posel je, da za stranke ali v njihovem imenu opravlja eno ali več od naslednjih dejavnosti ali operacij:
C. Account Balance Aggregation and Currency Rules
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,
Aggregation of Individual Accounts.
upravljanje individualnih in kolektivnih portfeljev ali
For purposes of determining the aggregate balance or value of Financial Accounts held by an individual, a Reporting Financial Institution is required to aggregate all Financial Accounts maintained by the Reporting Financial Institution, or by a Related Entity, but only to the extent that the Reporting Financial Institution's computerised systems link the Financial Accounts by reference to a data element such as client number or TIN, and allow account balances or values to be aggregated.
drugo vlaganje, vodenje ali upravljanje Finančnih sredstev ali denarja za druge osebe,
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.
katerega bruto dohodek izhaja zlasti iz investiranja ali reinvestiranja finančnih sredstev oziroma trgovanja z njimi, če ga upravlja drug subjekt, ki je depozitna institucija, skrbniška institucija, določena zavarovalna družba ali investicijski subjekt iz točke A(6)(a).
Aggregation of Entity Accounts.
Za subjekt velja, da je njegov osrednji posel opravljanje ene ali več od dejavnosti iz pododstavka A(6)(a), oziroma bruto dohodek Subjekta za namene iz pododstavka A(6)(b) izhaja zlasti iz investiranja ali reinvestiranja Finančnih sredstev oziroma trgovanja z njimi, če je njegov bruto dohodek iz zadevnih dejavnosti enak ali večji od 50 % njegovega bruto dohodka v krajšem od naslednjih obdobij: (i) triletnem obdobju, ki se konča 31. decembra leta pred letom, v katerem se opravi določitev, ali (ii) obdobju obstoja subjekta.
For purposes of determining the aggregate balance or value of Financial Accounts held by an Entity, a Reporting Financial Institution is required to take into account all Financial Accounts that are maintained by the Reporting Financial Institution, or by a Related Entity, but only to the extent that the Reporting Financial Institution's computerised systems link the Financial Accounts by reference to a data element such as client number or TIN, and allow account balances or values to be aggregated.
Izraz ‚Investicijski subjekt‘ ne zajema Subjekta, ki je Aktivni NFS, ker izpolnjuje katero od meril iz pododstavkov D(8)(d) do (g).
Special Aggregation Rule Applicable to Relationship Managers.
Ta odstavek se razlaga skladno z besedilom iz opredelitve izraza ‚finančna institucija‘ v priporočilih Projektne skupine za finančno ukrepanje.
For purposes of determining the aggregate balance or value of Financial Accounts held by a person to determine whether a financial account is a High Value Account, a Reporting Financial Institution is also required, in the case of any Financial Accounts that a relationship manager knows, or has reason to know, are directly or indirectly owned, controlled, or established (other than in a fiduciary capacity) by the same person, to aggregate all such accounts.
Izraz ‚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.
Amounts Read to Include Equivalent in Other Currencies.
Izraz ‚Finančno sredstvo‘ ne vključuje nedolžniškega, neposrednega deleža v nepremičnini.
All amounts denominated in the domestic currency of each Member State shall be read to include equivalent amounts in other currencies, as determined by domestic law.
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.
SECTION VIII
B. Neporočevalska finančna institucija
DEFINED TERMS
Izraz ‚Neporočevalska finančna institucija‘ pomeni Finančno institucijo, ki je:
The following terms have the meanings set forth below:
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;
A. Reporting Financial Institution
Pokojninski sklad z veliko udeležbo, Pokojninski sklad z majhno udeležbo, Pokojninski sklad državnega subjekta, Mednarodne organizacije ali Centralne banke ali Kvalificirani izdajatelj kreditnih kartic;
The term “Reporting Financial Institution” means any Member State Financial Institution that is not a Non-Reporting Financial Institution.
kateri koli drugi Subjekt, pri katerem je tveganje, da se bo uporabil za izogibanje davku, nizko ter ki ima zelo podobne značilnosti kot Subjekti iz pododstavkov B(1)(a) in (b) in je na seznamu Neporočevalskih finančnih institucij iz člena 8(7a) te direktive, če status takšnega Subjekta kot Neporočevalske finančne institucije ni v nasprotju s cilji te direktive;
The term “Member State Financial Institution” means: (i) any Financial Institution that is resident in a Member State, but excludes any branch of that Financial Institution that is located outside that Member State; and (ii) any branch of a Financial Institution that is not resident in a Member State, if that branch is located in that Member State.
Opravičeni kolektivni naložbeni nosilec ali
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.
skrbniški sklad, če je njegov skrbnik Poročevalska finančna institucija, ki v zvezi z vsemi Računi sklada, o katerih se poroča, sporoča vse zahtevane podatke v skladu z oddelkom I.
The term “Financial Institution” means a Custodial Institution, a Depository Institution, an Investment Entity, or a Specified Insurance Company.
Izraz ‚Državni subjekt‘ pomeni vlado države članice ali druge jurisdikcije, katero koli politično enoto države članice 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 ali druge jurisdikcije oziroma enega ali več navedenih subjektov (pri čemer vsak velja za ‚Državni subjekt‘).
The term “Custodial Institution” means any Entity that holds, as a substantial portion of its business, Financial Assets for the account of others.
Ta kategorija vključuje sestavne dele, nadzorovane subjekte in politične enote države članice ali druge jurisdikcije.
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.
‚Sestavni del‘ države članice ali druge jurisdikcije pomeni osebo, organizacijo, agencijo, urad, sklad, javni organ ali kakor koli imenovano drugo telo, ki je organ oblasti države članice ali druge jurisdikcije.
The term “Depository Institution” means any Entity that accepts deposits in the ordinary course of a banking or similar business.
Čisti dobiček organa oblasti se mora pripisati na njegov račun ali druge račune države članice ali druge jurisdikcije, pri čemer noben del ne gre v korist katere koli zasebne osebe.
The term “Investment Entity” means any Entity:
Sestavni del ne vključuje posameznika, ki je vladar, uradnik ali upravljavec in nastopa zasebno ali v osebnem svojstvu.
which primarily conducts as a business one or more of the following activities or operations for or on behalf of a customer:
Nadzorovani subjekt pomeni Subjekt, ki je po obliki ločen od države članice ali druge jurisdikcije ali je drugače ločen pravni subjekt, če:
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;
je v celotni lasti in pod nadzorom enega ali več Državnih subjektov, in sicer neposredno ali prek enega ali več nadzorovanih sub jektov;
individual and collective portfolio management; or
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
otherwise investing, administering, or managing Financial Assets or money on behalf of other persons;
se premoženje Subjekta ob prenehanju prenese na enega ali več Državnih subjektov.
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).
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.
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.
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.
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(8)(d) through (g).
Izraz ‚Mednarodna organizacija‘ pomeni katero koli mednarodno organizacijo oziroma agencijo ali javni organ v njeni celotni lasti.
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.
Ta kategorija vključuje katero koli medvladno organizacijo (vključno z nadnacionalno organizacijo), (i) ki jo sestavljajo predvsem vlade, (ii) ki ima z državo članico veljaven sporazum o sedežu ali zelo podoben sporazum in (iii) katere dohodek ne gre v korist zasebnih oseb.
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 ‚Centralna banka‘ pomeni institucijo, ki je po pravu ali odobritvi države glavni organ, ki ni vlada države članice sama in izdaja instrumente z namenom, da krožijo kot valuta.
The term “Financial Asset” does not include a non-debt, direct interest in real property.
Takšna institucija lahko vključuje javni organ, ki je ločen od vlade države članice, ne glede na to, ali je v celotni ali delni lasti države članice.
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 ‚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:
B. Non-Reporting Financial Institution
sklad nima niti enega upravičenca s pravico do več kot 5 % sredstev sklada;
The term “Non-Reporting Financial Institution” means any Financial Institution which is:
za sklad veljajo državni predpisi, letno pa sporoča podatke davčnim organom, ter
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;
sklad izpolnjuje vsaj eno od naslednjih zahtev:
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;
sklad je na splošno oproščen plačila davka od dohodka iz naložb oziroma je obdavčitev takšnega dohodka odložena ali pa je takšen dohodek obdavčen po nižji stopnji, ker ima status pokojninskega načrta;
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 included in the list of Non-Reporting Financial Institutions referred to in Article 8(7a) of this Directive, provided that the status of such Entity as a Non-Reporting Financial Institution does not frustrate the purposes of this Directive;
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 pododstavkov B(5) do (7) ali pokojninske račune iz pododstavka C(17)(a)) ali pa velja sistem malusov za izplačila ali dvige, opravljene pred takšnimi dogodki, ali
an Exempt Collective Investment Vehicle; or
prispevki (razen določenih dopustnih dopolnilnih prispevkov) zaposlenih v sklad so omejeni glede na zasluženi dohodek zaposlenega ali ob upoštevanju pravil iz odstavka C oddelka VII o seštevanju računov in pretvorbi valut ne smejo presegati v domači valuti posamezne države članice izraženega zneska, ki ustreza 50000 USD, letno.
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.
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 “Governmental Entity” means the government of a Member State or other jurisdiction, any political subdivision of a Member State 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 or other jurisdiction or of any one or more of the foregoing (each, a “Governmental Entity”).
ima sklad manj kot 50 udeležencev;
This category is comprised of the integral parts, controlled entities, and political subdivisions of a Member State or other jurisdiction.
sklad financira en ali več delodajalcev, ki niso Investicijski subjekti ali Pasivni NFS;
An “integral part” of a Member State 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 or other jurisdiction.
prispevki zaposlenih in delodajalcev v sklad (razen prenosov sredstev s pokojninskih računov iz pododstavka C(17)(a)) so omejeni glede na zasluženi dohodek oziroma nadomestila zaposlenega;
The net earnings of the governing authority must be credited to its own account or to other accounts of the Member State or other jurisdiction, with no portion inuring to the benefit of any private person.
udeleženci, ki niso rezidenti države članice, v kateri je sklad ustanovljen, niso upravičeni do več kot 20 % sredstev sklada in
An integral part does not include any individual who is a sovereign, official, or administrator acting in a private or personal capacity.
za sklad veljajo državni predpisi, letno pa sklad sporoča podatke davčnim organom.
A “controlled entity” means an Entity which is separate in form from the Member State or other jurisdiction or which otherwise constitutes a separate juridical entity, provided that:
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 Entity is wholly owned and controlled by one or more Governmental Entities directly or through one or more controlled entities;
Izraz ‚Kvalificirani izdajatelj kreditnih kartic‘ pomeni Finančno institucijo, ki izpolnjuje naslednje zahteve:
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
je Finančna institucija le zato, ker je izdajatelj kreditnih kartic, ki sprejema depozite samo, ko stranka opravi plačilo, ki presega dolgovano stanje na kartici, preplačilo pa se stranki ne vrne takoj, in