natgillin/translations-raw huggingface dataset:
If there is a change of circumstances with respect to a High Value Account that results in one or more indicia described in subparagraph B(2) 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.
V zvezi z Že obstoječimi računi Subjektov, opisanimi v odstavku B, se samo računi, ki jih ima en ali več Subjektov, ki so Osebe, o katerih se poroča, ali pa jih imajo Pasivni NFS z eno ali več Obvladujočimi osebami, ki so Osebe, o katerih se poroča, obravnavajo kot Računi, o katerih se poroča.
A Reporting Financial Institution must implement procedures to ensure that a relationship manager identifies any change in circumstances of an account.
D. Postopki pregleda za identificiranje računov subjektov, za katere se zahteva poročanje.
For example, if a relationship manager is notified that the Account Holder has a new mailing address in a Member State, the Reporting Financial Institution is required to treat the new address as a change in circumstances and, if it elects to apply subparagraph B(6), is required to obtain the appropriate documentation from the Account Holder.
Za Že obstoječe račune Subjektov, opisane v odstavku B, mora Poročevalska finančna institucija uporabiti naslednje postopke pregleda, da ugotovi, ali ima račun ena ali več Oseb, o katerih se poroča, ali pa ga imajo Pasivni NFS z eno ali več Obvladujočimi osebami, ki so Osebe, o katerih se poroča:
D. Review of Pre-existing High Value Individual Accounts must be completed by 31 December 2016.
Ugotavljanje, ali je Subjekt Oseba, o kateri se poroča.
Review of Pre-existing Lower Value Individual Accounts must be completed by 31 December 2017.
Pregled podatkov, ki se hranijo v regulativne namene ali zaradi poslovanja s strankami (vključno s podatki, zbranimi v skladu s Postopki za preprečevanje pranja denarja ali poznavanje strank), da se ugotovi, ali je iz podatkov razvidno, da je Imetnik računa rezident države članice.
E. Any Pre-existing Individual Account that has been identified as a Reportable Account under this Section must be treated as a Reportable Account in all subsequent years, unless the Account Holder ceases to be a Reportable Person.
Zato podatki, iz katerih je razvidno, da je Imetnik računa rezident v državi članici, vključujejo kraj ustanovitve ali organiziranja ali naslov v državi članici.
SECTION IV
Če je iz podatkov razvidno, da je Imetnik računa rezident v državi članici, mora Poročevalska finančna institucija račun obravnavati kot Račun, o katerem se poroča, razen če od Imetnika računa pridobi samopotrdilo ali če na podlagi podatkov, s katerimi razpolaga ali ki so javno dostopni, utemeljeno ugotovi, da Imetnik računa ni Oseba, o kateri se poroča.
DUE DILIGENCE FOR NEW INDIVIDUAL ACCOUNTS
Ugotavljanje, ali je Subjekt Pasivni NFS z eno ali več Obvladujočimi osebami, ki so Osebe, o katerih se poroča.
The following procedures apply for purposes of identifying Reportable Accounts among New Individual Accounts.
V zvezi z Imetnikom Že obstoječega računa Subjekta (vključno s Subjektom, ki je Oseba, o kateri se poroča) mora Poročevalska finančna institucija ugotoviti, ali je Imetnik računa Pasivni NFS z eno ali več Obvladujočimi osebami, ki so Osebe, o katerih se poroča.
A. With respect to New Individual Accounts, upon account opening, the Reporting Financial Institution must obtain a self-certification, which may be part of the account opening documentation, that allows the Reporting Financial Institution to determine the Account Holder's residence(s) for tax purposes and confirm the reasonableness of such self-certification based on the information obtained by the Reporting Financial Institution in connection with the opening of the account, including any documentation collected pursuant to AML/KYC Procedures.
Če je ena od Obvladujočih oseb Pasivnega NFS Oseba, o kateri se poroča, je treba račun obravnavati kot Račun, o katerem se poroča.
B. If the self-certification establishes that the Account Holder is resident for tax purposes in a Member State, the Reporting Financial Institution must treat the account as a Reportable Account and the self-certification must also include the Account Holder's TIN with respect to such Member State (subject to paragraph D of Section I) and date of birth.
Pri tem ugotavljanju mora Poročevalska finančna institucija upoštevati navodila iz pododstavkov D(2)(a) do (c) v najprimernejšem vrstnem redu glede na okoliščine.
C. If there is a change of circumstances with respect to a New Individual Account that causes the Reporting Financial Institution to know, or have reason to know, that the original self-certification is incorrect or unreliable, the Reporting Financial Institution cannot rely on the original self-certification and must obtain a valid self-certification that establishes the residence(s) for tax purposes of the Account Holder.
Ugotavljanje, ali je Imetnik računa Pasivni NFS.
SECTION V
Pri ugotavljanju, ali je Imetnik računa Pasivni NFS, mora Poročevalska finančna institucija od Imetnika računa pridobiti samopotrdilo, da ugotovi njegov status, razen če na podlagi podatkov, s katerimi razpolaga ali ki so javno dostopni, utemeljeno ugotovi, da je Imetnik računa Aktivni NFS ali Finančna institucija, vendar ne Investicijski subjekti iz pododstavka A(6)(b) oddelka VIII, ki ni Finančna institucija sodelujoče jurisdikcije.
DUE DILIGENCE FOR PRE-EXISTING ENTITY ACCOUNTS
Ugotavljanje Obvladujočih oseb Imetnika računa.
The following procedures apply for purposes of identifying Reportable Accounts among Pre-existing Entity Accounts.
Pri ugotavljanju Obvladujočih oseb Imetnika računa se Poročevalska finančna institucija lahko opre na podatke, ki se zbirajo in hranijo v skladu s Postopki za preprečevanje pranja denarja ali poznavanje strank.
A. Entity Accounts Not Required to Be Reviewed, Identified or Reported.
Ugotavljanje, ali je Obvladujoča oseba Pasivnega NFS Oseba, o kateri se poroča.
Unless the Reporting Financial Institution elects otherwise, either with respect to all Pre-existing Entity Accounts or, separately, with respect to any clearly identified group of such accounts, a Pre-existing Entity Account with an aggregate account balance or value that does not exceed, as of 31 December 2015, an amount denominated in the domestic currency of each Member State that corresponds to USD 250000, is not required to be reviewed, identified, or reported as a Reportable Account until the aggregate account balance or value exceeds that amount as of the last day of any subsequent calendar year.
Pri ugotavljanju, ali je obvladujoča oseba Pasivnega NFS Oseba, o kateri se poroča, se Poročevalska finančna institucija lahko opre na:
B. Entity Accounts Subject to Review.
podatke, ki se zbirajo in hranijo v skladu s Postopki za preprečevanje pranja denarja ali poznavanje strank glede Že obstoječega računa subjekta, ki ga ima en ali več NFS, s skupnim stanjem ali vrednostjo, ki ne presega v domači valuti posamezne države članice izraženega zneska, ki ustreza 1000000 USD, ali
A Pre-existing Entity Account that has an aggregate account balance or value that exceeds, as of 31 December 2015, an amount denominated in the domestic currency of each Member State that corresponds to USD 250000, and a Pre-existing Entity Account that does not exceed, as of 31 December 2015, that amount but the aggregate account balance or value of which exceeds such amount as of the last day of any subsequent calendar year, must be reviewed in accordance with the procedures set forth in paragraph D.
samopotrdilo Imetnika računa ali takšne Obvladujoče osebe iz države članice ali držav članic oziroma druge jurisdikcije ali jurisdikcij, kjer je Obvladujoča oseba rezident za davčne namene.
C. Entity Accounts With Respect to Which Reporting Is Required.
E. Časovni okvir postopkov pregleda in dodatnih postopkov, ki veljajo za Že obstoječe račune Subjektov.
With respect to Pre-existing Entity Accounts described in paragraph B, only accounts that are held by one or more Entities that are Reportable Persons, or by Passive NFEs with one or more Controlling Persons who are Reportable Persons, shall be treated as Reportable Accounts.
Pregled Že obstoječih računov subjektov s skupnim stanjem ali vrednostjo, ki na dan 31. decembra 2015 presega v domači valuti posamezne države članice izražen znesek, ki ustreza 250000 USD, se mora dokončati do 31. decembra 2017.
D. Review Procedures for Identifying Entity Accounts With Respect to Which Reporting Is Required.
Pregled Že obstoječih računov Subjektov s skupnim stanjem ali vrednostjo, ki na dan 31. decembra 2015 ne presega v domači valuti posamezne države članice izraženega zneska, ki ustreza 250000 USD, vendar na dan 31. decembra naslednjega leta presega ta znesek, se mora dokončati v koledarskem letu po letu, v katerem skupno stanje na računu ali vrednost preseže takšen znesek.
For Pre-existing Entity Accounts described in paragraph B, a Reporting Financial Institution must apply the following review procedures to determine whether the account is held by one or more Reportable Persons, or by Passive NFEs with one or more Controlling Persons who are Reportable Persons:
Če se spremenijo okoliščine v zvezi z Že obstoječim računom Subjekta, zaradi česar Poročevalska finančna institucija spozna ali utemeljeno domneva, da je samopotrdilo ali druga dokumentacija v zvezi z računom nepravilna ali nezanesljiva, mora Poročevalska finančna institucija ponovno določiti status računa v skladu s postopki iz odstavka D.
Determine Whether the Entity Is a Reportable Person.
ODDELEK VI
Review information maintained for regulatory or customer relationship purposes (including information collected pursuant to AML/KYC Procedures) to determine whether the information indicates that the Account Holder is resident in a Member State.
DOLŽNA SKRBNOST PRI NOVIH RAČUNIH SUBJEKTOV
For this purpose, information indicating that the Account Holder is resident in a Member State includes a place of incorporation or organisation, or an address in a Member State.
Za opredelitev Računov, o katerih se poroča, med Novimi računi Subjektov se uporabljajo naslednji postopki.
If the information indicates that the Account Holder is resident in a Member State, the Reporting Financial Institution must treat the account as a Reportable Account unless it obtains a self-certification from the Account Holder, or reasonably determines based on information in its possession or that is publicly available, that the Account Holder is not a Reportable Person.
Postopki pregleda za identifikacijo računov Subjektov, za katere se zahteva poročanje.
Determine Whether the Entity is a Passive NFE with One or More Controlling Persons who are Reportable Persons.
Za Nove račune Subjektov mora Poročevalska finančna institucija uporabiti naslednje postopke pregleda, da ugotovi, ali ima račun ena ali več Oseb, o katerih se poroča, ali pa ga imajo Pasivni NFS z eno ali več Obvladujočimi osebami, ki so Osebe, o katerih se poroča:
With respect to an Account Holder of a Pre-existing Entity Account (including an Entity that is a Reportable Person), the Reporting Financial Institution must determine whether the Account Holder is a Passive NFE with one or more Controlling Persons who are Reportable Persons.
Poročevalska finančna institucija mora 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.
If any of the Controlling Persons of a Passive NFE is a Reportable Person, then the account must be treated as a Reportable Account.
Če Subjekt predloži potrdilo, da ni nikjer rezident za davčne namene, lahko Poročevalska finančna institucija pri ugotavljanju, kje je rezident Imetnik računa, upošteva naslov sedeža Subjekta.
In making these determinations the Reporting Financial Institution must follow the guidance in subparagraphs D(2)(a) through (c) in the order most appropriate under the circumstances.
Če je iz samopotrdila razvidno, da je Imetnik računa rezident v državi članici, mora Poročevalska finančna institucija račun obravnavati kot Račun, o katerem se poroča, razen če na podlagi podatkov, s katerimi razpolaga ali ki so javno dostopni, utemeljeno ugotovi, da Imetnik računa v tej državi članici ni Oseba, o kateri se poroča.
Determining whether the Account Holder is a Passive NFE.
Ugotavljanje, ali je Subjekt Pasivni NFS z eno ali več Obvladujočimi osebami, ki so Osebe, o katerih se poroča.
For purposes of determining whether the Account Holder is a Passive NFE, the Reporting Financial Institution must obtain a self-certification from the Account Holder to establish its status, unless it has information in its possession or that is publicly available, based on which it can reasonably determine that the Account Holder is an Active NFE or a Financial Institution other than an Investment Entity described in subparagraph A(6)(b) of Section VIII that is not a Participating Jurisdiction Financial Institution.
V zvezi z Imetnikom Novega računa Subjekta (vključno s Subjektom, ki je Oseba, o kateri se poroča) mora Poročevalska finančna institucija ugotoviti, ali je Imetnik računa Pasivni NFS z eno ali več Obvladujočimi osebami, ki so Osebe, o katerih se poroča.
Determining the Controlling Persons of an Account Holder.
Pri tem ugotavljanju mora Poročevalska finančna institucija upoštevati navodila iz pododstavkov A(2)(a) do (c) v najprimernejšem vrstnem redu glede na okoliščine.
For the purposes of determining the Controlling Persons of an Account Holder, a Reporting Financial Institution may rely on information collected and maintained pursuant to AML/KYC Procedures.
Pri ugotavljanju, ali je Imetnik računa Pasivni NFS, mora Poročevalska finančna institucija upoštevati samopotrdilo Imetnika računa, da ugotovi njegov status, razen če na podlagi podatkov, s katerimi razpolaga ali ki so javno dostopni, utemeljeno ugotovi, da je Imetnik računa Aktivni NFS ali Finančna institucija, vendar ne Investicijski subjekt iz pododstavka A(6)(b) oddelka VIII, ki ni Finančna institucija sodelujoče jurisdikcije.
Determining whether a Controlling Person of a Passive NFE is a Reportable Person.
Pri ugotavljanju Obvladujočih oseb Imetnika računa se lahko Poročevalska finančna institucija opre na podatke, ki se zbirajo in hranijo v skladu s Postopki za preprečevanje pranja denarja ali poznavanje strank.
For the purposes of determining whether a Controlling Person of a Passive NFE is a Reportable Person, a Reporting Financial Institution may rely on:
Pri ugotavljanju, ali je Obvladujoča oseba Pasivnega NFS Oseba, o kateri se poroča, se lahko Poročevalska finančna institucija opre na samopotrdilo Imetnika računa ali takšne Obvladujoče osebe.
information collected and maintained pursuant to AML/KYC Procedures in the case of a Pre-existing Entity Account held by one or more NFEs with an aggregate account balance or value that does not exceed an amount denominated in the domestic currency of each Member State that corresponds to USD 1000000; or
ODDELEK VII
a self-certification from the Account Holder or such Controlling Person of the Member State(s) or other jurisdiction(s) in which the controlling person is resident for tax purposes.
POSEBNA PRAVILA O DOLŽNI SKRBNOSTI
E. Timing of Review and Additional Procedures Applicable to Pre-existing Entity Accounts
Pri izvajanju postopkov o dolžni skrbnosti, opisanih zgoraj, veljajo naslednja dodatna pravila:
Review of Pre-existing Entity Accounts with an aggregate account balance or value that exceeds, as of 31 December 2015, an amount denominated in the domestic currency of each Member State that corresponds to USD 250000, must be completed by 31 December 2017.
A. Zanašanje na samopotrdila in Dokazne listine.
Review of Pre-existing Entity Accounts with an aggregate account balance or value that does not exceed, as of 31 December 2015, an amount denominated in the domestic currency of each Member State that corresponds to USD 250000 but exceeds that amount as of 31 December of a subsequent year, must be completed within the calendar year following the year in which the aggregate account balance or value exceeds such amount.
Poročevalska finančna institucija se ne more zanašati na samopotrdilo ali Dokazne listine, če spozna ali utemeljeno domneva, da so samopotrdilo ali Dokazne listine nepravilni ali nezanesljivi.
If there is a change of circumstances with respect to a Pre-existing Entity Account that causes the Reporting Financial Institution to know, or have reason to know, that the self-certification or other documentation associated with an account is incorrect or unreliable, the Reporting Financial Institution must re-determine the status of the account in accordance with the procedures set forth in paragraph D.
B. Alternativni postopki za Finančne račune, ki jih imajo posamezni upravičenci po Zavarovalni pogodbi z odkupno vrednostjo ali Pogodbi rentnega zavarovanja in za Skupinske zavarovalne pogodbe z odkupno vrednostjo ali Skupinske pogodbe rentnega zavarovanja.
SECTION VI
Poročevalska finančna institucija lahko domneva, da posamezni upravičenec (ki ni lastnik) po Zavarovalni pogodbi z odkupno vrednostjo ali Pogodbi rentnega zavarovanja, ki prejme izplačilo v primeru smrti, ni Oseba, o kateri se poroča, in lahko tak Finančni račun obravnava kot račun, ki ni Račun, o katerem se poroča, razen če spozna ali utemeljeno domneva, da je upravičenec Oseba, o kateri se poroča.
DUE DILIGENCE FOR NEW ENTITY ACCOUNTS
Skupinska zavarovalna pogodba z odkupno vrednostjo ali Skupinska pogodba rentnega zavarovanja se izda delodajalcu in krije najmanj 25 zaposlenih/imetnikov potrdila;
The following procedures apply for purposes of identifying Reportable Accounts among New Entity Accounts.
zaposleni/imetniki potrdila imajo pravico, da prejmejo izplačilo kakršne koli pogodbene vrednosti glede na svoje deleže in imenujejo upravičence prejemkov, ki se izplačajo v primeru smrti zaposlenega, ter
Review Procedures for Identifying Entity Accounts With Respect to Which Reporting Is Required.
skupni znesek, ki se izplača kateremu koli zaposlenemu/imetniku potrdila ali upravičencu, ne presega v domači valuti posamezne države članice izraženega zneska, ki ustreza 1000000 USD.
For New Entity Accounts, a Reporting Financial Institution must apply the following review procedures to determine whether the account is held by one or more Reportable Persons, or by Passive NFEs with one or more Controlling Persons who are Reportable Persons:
Izraz ‚Skupinska zavarovalna pogodba z odkupno vrednostjo‘ pomeni Zavarovalno pogodbo z odkupno vrednostjo, ki (i) zagotavlja kritje posameznikom, ki se včlanijo prek delodajalca, poklicnega združenja, sindikata ali drugega združenja oziroma skupine, ter (ii) za katero plačujejo premijo vsi člani skupine (ali člani razreda v skupini), ki se določi ne glede na zdravstvene značilnosti posameznikov, razen starosti, spola in kadilskih navad članov (ali razreda članov) skupine.
Obtain a self-certification, which may be part of the account opening documentation, that allows the Reporting Financial Institution to determine the Account Holder's residence(s) for tax purposes and confirm the reasonableness of such self-certification based on the information obtained by the Reporting Financial Institution in connection with the opening of the account, including any documentation collected pursuant to AML/KYC Procedures.
Izraz ‚Skupinska pogodba rentnega zavarovanja‘ pomeni Pogodbo rentnega zavarovanja, pri kateri so upravičenci posamezniki, ki se včlanijo prek delodajalca, poklicnega združenja, sindikata ali drugega združenja oziroma skupine.
If the Entity certifies that it has no residence for tax purposes, the Reporting Financial Institution may rely on the address of the principal office of the Entity to determine the residence of the Account Holder.
C. Pravila o seštevanju stanj na računih in pretvorbi valut
If the self-certification indicates that the Account Holder is resident in a Member State, the Reporting Financial Institution must treat the account as a Reportable Account, unless it reasonably determines based on information in its possession or that is publicly available that the Account Holder is not a Reportable Person with respect to such Member State.
Seštevanje računov posameznika.
Determine Whether the Entity is a Passive NFE with One or More Controlling Persons Who Are Reportable Persons.
Pri ugotavljanju skupnega stanja ali vrednosti Finančnih računov, ki jih ima posameznik, mora Poročevalska finančna institucija sešteti vse Finančne račune, ki jih vodi ona sama ali Povezani subjekt, vendar le če njeni računalniški sistemi povezujejo Finančne račune po podatkovnem elementu, kot je številka stranke ali IŠD, in omogočajo seštevanje stanj na računih ali vrednosti računov.
With respect to an Account Holder of a New Entity Account (including an Entity that is a Reportable Person), the Reporting Financial Institution must determine whether the Account Holder is a Passive NFE with one or more Controlling Persons who are Reportable Persons.
Pri izpolnjevanju zahtev glede seštevanja iz tega pododstavka se vsakemu Imetniku skupnega Finančnega računa pripiše celotno stanje ali vrednost skupnega Finančnega računa.
In making these determinations the Reporting Financial Institution must follow the guidance in subparagraphs A(2)(a) through (c) in the order most appropriate under the circumstances.
Seštevanje računov subjekta.
For purposes of determining whether the Account Holder is a Passive NFE, the Reporting Financial Institution must rely on a self-certification from the Account Holder to establish its status, unless it has information in its possession or that is publicly available, based on which it can reasonably determine that the Account Holder is an Active NFE or a Financial Institution other than an Investment Entity described in subparagraph A(6)(b) of Section VIII that is not a Participating Jurisdiction Financial Institution.
Pri ugotavljanju skupnega stanja ali vrednosti Finančnih računov, ki jih ima Subjekt, mora Poročevalska finančna institucija upoštevati vse Finančne račune, ki jih vodi ona sama ali Povezani subjekt, vendar le če njeni računalniški sistemi povezujejo Finančne račune po podatkovnem elementu, kot je številka stranke ali IŠD, in omogočajo seštevanje stanj na računih ali vrednosti računov.
For purposes of determining the Controlling Persons of an Account Holder, a Reporting Financial Institution may rely on information collected and maintained pursuant to AML/KYC Procedures.
Posebno pravilo o seštevanju, ki velja za uslužbence za poslovanja s strankami.
SPECIAL DUE DILIGENCE RULES
Za vse v domači valuti posamezne države članice izražene zneske se razume, da vključujejo enakovredne zneske v drugih valutah v skladu z notranjim pravom.
The following additional rules apply in implementing the due diligence procedures described above:
ODDELEK VIII
A. Reliance on Self-Certifications and Documentary Evidence.
OPREDELITEV IZRAZOV
A Reporting Financial Institution may not rely on a self-certification or Documentary Evidence if the Reporting Financial Institution knows or has reason to know that the self-certification or Documentary Evidence is incorrect or unreliable.
Navedeni izrazi pomenijo naslednje:
B. Alternative Procedures for Financial Accounts held by Individual Beneficiaries of a Cash Value Insurance Contract or an Annuity Contract and for a Group Cash Value Insurance Contract or Group Annuity Contract.
A. Poročevalska finančna institucija