natgillin/translations-raw huggingface dataset:
With respect to interests in an Investment Entity established in a Partner Jurisdiction that is regulated as a collective investment vehicle, all of the interests in which (including debt interests in excess of $50,000) are held by or through one or more exempt beneficial owners, Active NFFEs described in subparagraph B(4) of section VI of Annex I, U.S. Persons that are not Specified U.S. Persons, or Financial Institutions that are not Nonparticipating Financial Institutions; or 
glede deležev v investicijskem subjektu, ki je ustanovljen v partnerski jurisdikciji in s predpisi urejen kot kolektivni naložbeni nosilec, če ima vse deleže v njem (vključno z dolžniškimi deleži nad 50.000 USD) en ali več oproščenih upravičenih lastnikov, aktivnih NFTS, opisanih v četrtem pododstavku odstavka B oddelka VI priloge I, ena ali več oseb ZDA, ki niso določene osebe ZDA, ali finančnih institucij, ki niso nesodelujoče finančne institucije, ali jih ima kdo prek njih, ali
With respect to interests in an Investment Entity that is a qualified collective investment vehicle under relevant U.S. Treasury Regulations; 
glede deležev v investicijskem subjektu, ki je kvalificirani kolektivni naložbeni nosilec po ustreznih predpisih finančnega ministrstva ZDA,
the reporting obligations of any Investment Entity that is a Slovenian Financial Institution (other than a Financial Institution through which interests in the collective investment vehicle are held) shall be deemed fulfilled. 
se za obveznosti poročanja katerega koli investicijskega subjekta, ki je finančna institucija Slovenije (razen finančne institucije, prek katere ima kdo deleže v kolektivnem naložbenem nosilcu), šteje, da so izpolnjene;
With respect to interests in an Investment Entity established in Slovenia that is not described in paragraph D or subparagraph E(2) of this section, consistent with paragraph 3 of Article 5 of the Agreement, the reporting obligations of all other Investment Entities with respect to such interests shall be deemed fulfilled if the information required to be reported by the first-mentioned Investment Entity pursuant to the Agreement with respect to such interests is reported by such Investment Entity or another person. 
glede deležev v investicijskem subjektu, ki je ustanovljen v Sloveniji in ni opisan v odstavku D ali drugem pododstavku odstavka E tega oddelka, se skladno s tretjim odstavkom 5. člena sporazuma za obveznosti poročanja vseh drugih investicijskih subjektov glede takih deležev šteje, da so izpolnjene, če informacije, ki jih mora sporočati prvi omenjeni investicijski subjekt skladno s sporazumom glede takih deležev, sporoča tak investicijski subjekt ali druga oseba.
Accounts Excluded from Financial Accounts. 
Računi, izključeni iz finančnih računov.
The following accounts are excluded from the definition of Financial Accounts and therefore shall not be treated as U.S. Reportable Accounts. 
Naslednji računi so izključeni iz opredelitve finančnih računov in se torej ne obravnavajo kot računi ZDA, o katerih se poroča.
Certain Savings Accounts. 
Določeni varčevalni računi
Retirement and Pension Account. 
Pokojninski račun.
A retirement or pension account maintained in Slovenia that satisfies the following requirements under the laws of Slovenia. 
Pokojninski račun, ki se vodi v Sloveniji in izpolnjuje naslednje zahteve po zakonodaji Slovenije:
The account is subject to regulation as a personal retirement account or is part of a registered or regulated retirement or pension plan for the provision of retirement or pension benefits (including disability or death benefits); 
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 account is tax-favored (i.e., contributions to the account that would otherwise be subject to tax under the laws of Slovenia are deductible or excluded from the gross income of the account holder or taxed at a reduced rate, or taxation of investment income from the account is deferred or taxed at a reduced rate); 
račun je davčno ugoden (tj., da se prispevki na račun, ki bi bili sicer obdavčeni po zakonodaji Slovenije, 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 obdavči po nižji stopnji);
Annual information reporting is required to the tax authorities in Slovenia with respect to the account; 
davčnim organom v Sloveniji je treba letno sporočati informacije v zvezi z računom;
Withdrawals are conditioned on reaching a specified retirement age, disability, or death, or penalties apply to withdrawals made before such specified events; and 
pogoji za dvig so dosežena določena upokojitvena starost, invalidnost ali smrt ali pa se pri dvigih pred takimi določenimi dogodki uporabijo malusi in
Either (i) annual contributions are limited to $50,000 or less, or (ii) there is a maximum lifetime contribution limit to the account of $1,000,000 or less, in each case applying the rules set forth in Annex I for account aggregation and currency translation. 
ali (i) so letni prispevki omejeni na največ 50.000 USD ali (ii) so najvišji prispevki za celo življenje na račun omejeni na največ 1.000.000 USD, obakrat z uporabo pravil iz priloge I o seštevanju računov in pretvorbi valut.
Non-Retirement Savings Accounts. 
Nepokojninski varčevalni računi.
An account maintained in Slovenia (other than an insurance or Annuity Contract) that satisfies the following requirements under the laws of Slovenia. 
Račun, ki se vodi v Sloveniji (razen zavarovalne ali rentne pogodbe) in izpolnjuje naslednje zahteve po zakonodaji Slovenije:
The account is subject to regulation as a savings vehicle for purposes other than for retirement; 
račun je urejen s predpisi kot naložbeni nosilec za druge namene, razen pokojninskih;
Withdrawals are conditioned on meeting specific criteria related to the purpose of the savings account (for example, the provision of educational or medical benefits), or penalties apply to withdrawals made before such criteria are met; and 
pogoj za dvig je izpolnitev določenih pogojev, povezanih z namenom varčevalnega računa (npr. zagotavljanjem prejemkov v zvezi z izobraževanjem ali zdravstvom), ali pa se pri dvigih pred izpolnitvijo takih pogojev uporabijo malusi in
Annual contributions are limited to $50,000 or less, applying the rules set forth in Annex I for account aggregation and currency translation. 
letni prispevki so omejeni na največ 50.000 USD z uporabo pravil iz priloge I o seštevanju računov in pretvorbi valut.
Savings Account Held under the National Housing Savings Scheme, provided that the annual amount saved is not in excess of fifty thousand Euro (€50.000). 
Varčevalni račun po nacionalni stanovanjski varčevalni shemi, če znesek, privarčevan letno, ne presega petdeset tisoč eurov (50.000 €).
Certain Term Life Insurance Contracts. 
Določene pogodbe začasnega življenjskega zavarovanja.
A life insurance contract maintained in Slovenia with a coverage period that will end before the insured individual attains age 90, provided that the contract satisfies the following requirements: 
Pogodba življenjskega zavarovanja z dobo kritja, ki se bo končala, preden zavarovanec doseže starost 90 let, če pogodba izpolnjuje naslednje zahteve:
Periodic premiums, which do not decrease over time, are payable at least annually during the period the contract is in existence or until the insured attains age 90, whichever is shorter; 
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;
The contract has no contract value that any person can access (by withdrawal, loan, or otherwise) without terminating the contract; 
pogodba nima pogodbene vrednosti, ki bi bila na voljo kateri koli osebi (z dvigom, posojilom ali drugače), ne da bi bila pogodba prekinjena;
The amount (other than a death benefit) payable upon cancellation or termination of the contract cannot exceed the aggregate premiums paid for the contract, less the sum of mortality, morbidity, and expense charges (whether or not actually imposed) for the period or periods of the contract&apos;s existence and any amounts paid prior to the cancellation or termination of the contract; and 
znesek (razen za primer smrti), ki se izplača ob odpovedi ali prekinitvi pogodbe, ne more preseči skupnih premij, plačanih po pogodbi, zmanjšanih za znesek za primer smrti, bolezni in za stroške (dejansko zaračunane ali ne) za obdobje ali obdobja veljavnosti pogodbe ter kakršne koli zneske, plačane pred odpovedjo ali prekinitvijo pogodbe, in
The contract is not held by a transferee for value. 
pogodba ni bila odplačno prenesena na prevzemnika.
Account Held By an Estate. 
Račun zapuščine.
An account maintained in Slovenia that is held solely by an estate if the documentation for such account includes a copy of the deceased&apos;s will or death certificate. 
Račun, ki se vodi v Sloveniji in ga ima samo zapuščina, če dokumentacija za tak račun vključuje kopijo oporoke ali potrdila o smrti zapustnika.
Escrow Accounts. 
Namenski (escrow) račun.
An account maintained in Slovenia established in connection with any of the following: 
Račun, ki se vodi v Sloveniji in odpre v zvezi s katerim od naslednjega:
A court order or judgment. 
sklepom ali sodbo sodišča;
A sale, exchange, or lease of real or personal property, provided that the account satisfies the following requirements: 
prodajo, zamenjavo ali zakupom nepremičnega ali osebnega premoženja, če račun izpolnjuje naslednje zahteve:
The account is funded solely with a down payment, earnest money, deposit in an amount appropriate to secure an obligation directly related to the transaction, or a similar payment, or is funded with a financial asset that is deposited in the account in connection with the sale, exchange, or lease of the property; 
na račun se sredstva nalagajo izključno kot predplačilo, ara, depozit v znesku, primernem za zavarovanje obveznosti, neposredno povezane s transakcijo, ali podobno plačilo ali se nanj nalagajo finančna sredstva v zvezi s prodajo, zamenjavo ali zakupom premoženja;
The account is established and used solely to secure the obligation of the purchaser to pay the purchase price for the property, the seller to pay any contingent liability, or the lessor or lessee to pay for any damages relating to the leased property as agreed under the lease; 
račun se odpre in uporablja izključno za zavarovanje obveznosti kupca, da plača kupnino za premoženje, da prodajalec plača kakršno koli pogojno obveznost ali da zakupodajalec ali zakupojemalec plača kakršno koli odškodnino v zvezi z zakupljenim premoženjem, kot je bilo dogovorjeno z zakupom;
The assets of the account, including the income earned thereon, will be paid or otherwise distributed for the benefit of the purchaser, seller, lessor, or lessee (including to satisfy such person&apos;s obligation) when the property is sold, exchanged, or surrendered, or the lease terminates; 
sredstva na računu, vključno z dohodkom iz sredstev na računu, se bodo izplačala ali drugače razdelila v korist kupca, prodajalca, zakupojemalca ali zakupodajalca (vključno za poravnavo njegove obveznosti), ko bo premoženje prodano, zamenjano ali izročeno ali ko se zakup prekine;
The account is not a margin or similar account established in connection with a sale or exchange of a financial asset; and 
račun ni kritni račun ali podoben račun, odprt v zvezi s prodajo ali zamenjavo finančnih sredstev, in
The account is not associated with a credit card account. 
račun ni povezan z računom kreditne kartice;
An obligation of a Financial Institution servicing a loan secured by real property to set aside a portion of a payment solely to facilitate the payment of taxes or insurance related to the real property at a later time. 
obveznostjo finančne institucije, ki opravlja storitve v zvezi s posojilom, zavarovanim z nepremičnino, da rezervira del plačila izključno zato, da omogoči poznejše plačilo davkov ali zavarovanja v zvezi z nepremičnino;
An obligation of a Financial Institution solely to facilitate the payment of taxes at a later time. 
obveznostjo finančne institucije izključno zato, da omogoči poznejše plačilo davkov.
Partner Jurisdiction Accounts. 
Računi partnerskih jurisdikcij.
An account maintained in Slovenia and excluded from the definition of Financial Account under an agreement between the United States and another Partner Jurisdiction to facilitate the implementation of FATCA, provided that such account is subject to the same requirements and oversight under the laws of such other Partner Jurisdiction as if such account were established in that Partner Jurisdiction and maintained by a Partner Jurisdiction Financial Institution in that Partner Jurisdiction. 
Račun, ki se vodi v Sloveniji in je izključen iz opredelitve finančnega računa po sporazumu med Združenimi državami in drugo partnersko jurisdikcijo, ki omogoča izvajanje FATCA, če za tak račun veljajo enaki pogoji in nadzor po zakonodaji take druge partnerske jurisdikcije, kot če bi bil tak račun odprt v tej partnerski jurisdikciji in bi ga vodila finančna institucija partnerske jurisdikcije v tej partnerski jurisdikciji.
Reserve Fund Accounts. 
Računi rezervnih skladov.
A reserve fund account under the Law of Property Code and the Housing Act maintained in Slovenia. 
Račun rezervnega sklada po Stvarnopravnem zakoniku in Stanovanjskem zakonu, ki se vodi v Sloveniji.
The following additional definitions shall apply to the descriptions above: 
Za zgornje opise veljajo naslednje dodatne opredelitve:
The term Reporting Model 1 FFI means a Financial Institution with respect to which a non-U.S. government or agency thereof agrees to obtain and exchange information pursuant to a Model 1 IGA, other than a Financial Institution treated as a Nonparticipating Financial Institution under the Model 1 IGA. 
Izraz poročevalska TFI po modelu 1 pomeni finančno institucijo, v zvezi s katero se je vlada, ki ni vlada ZDA, ali njena agencija strinjala, da pridobiva in izmenjava informacije po modelu 1 IGA, in ki ni finančna institucija, obravnavana kot nesodelujoča finančna institucija po modelu 1 IGA.
For purposes of this definition, the term Model 1 IGA means an arrangement between the United States or the Treasury Department and a non-U.S. government or one or more agencies thereof to implement FATCA through reporting by Financial Institutions to such non-U.S. government or agency thereof, followed by automatic exchange of such reported information with the IRS. 
V tej opredelitvi izraz model 1 IGA pomeni dogovor med Združenimi državami ali finančnim ministrstvom ZDA in vlado, ki ni vlada ZDA, ali eno ali več njenih agencij o izvajanju FATCA s pomočjo poročanja finančnih institucij taki vladi, ki ni vlada ZDA, ali njeni agenciji, čemur sledi avtomatična izmenjava tako sporočanih informacij z IRS.
The term Participating FFI means a Financial Institution that has agreed to comply with the requirements of an FFI Agreement, including a Financial Institution described in a Model 2 IGA that has agreed to comply with the requirements of an FFI Agreement. 
Izraz sodelujoča TFI pomeni finančno institucijo, ki se je strinjala, da bo izpolnjevala pogoje sporazuma TFI, vključno s finančno institucijo iz modela 2 IGA, ki se je strinjala, da bo izpolnjevala pogoje sporazuma TFI.
The term Participating FFI also includes a qualified intermediary branch of a Reporting U.S. Financial Institution, unless such branch is a Reporting Model 1 FFI. 
Izraz sodelujoča TFI vključuje tudi kvalificirano posredniško podružnico poročevalske finančne institucije ZDA, razen če taka podružnica ni poročevalska TFI po modelu 1.
For purposes of this definition, the term FFI Agreement means an agreement that sets forth the requirements for a Financial Institution to be treated as complying with the requirements of section 1471(b) of the U.S. Internal Revenue Code. 
V tej opredelitvi izraz sporazum TFI pomeni sporazum, ki za finančno institucijo določa zahteve, da se lahko obravnava, kot da izpolnjuje pogoje iz oddelka 1471(b) Zakonika o notranjih prihodkih ZDA.
In addition, for purposes of this definition, the term Model 2 IGA means an arrangement between the United States or the Treasury Department and a non-U.S. government or one or more agencies thereof to facilitate the implementation of FATCA through reporting by Financial Institutions directly to the IRS in accordance with the requirements of an FFI Agreement, supplemented by the exchange of information between such non-U.S. government or agency thereof and the IRS. 
Dodatno v tej opredelitvi izraz model 2 IGA pomeni dogovor med Združenimi državami ali finančnim ministrstvom ZDA in vlado, ki ni vlada ZDA, ali eno ali več njenih agencij o izvajanju FATCA s pomočjo poročanja finančnih institucij neposredno IRS v skladu s pogoji sporazuma TFI, kar je dopolnjeno z izmenjavo informacij med tako vlado, ki ni vlada ZDA, ali njeno agencijo in IRS.
AGREEMENT BETWEEN THE REPUBLIC OF SLOVENIA AND JERSEY FOR THE EXCHANGE OF INFORMATION RELATING TO TAX MATTERS 
SPORAZUM MED REPUBLIKO SLOVENIJO IN JERSEYJEM O IZMENJAVI INFORMACIJ V ZVEZI Z DAVČNIMI ZADEVAMI
Whereas the Republic of Slovenia and Jersey wish to enhance and facilitate the exchange of information relating to taxes; 
Ker želita Republika Slovenija in Jersey pospešiti in olajšati izmenjavo informacij v zvezi z davki;
Whereas it is acknowledged that Jersey under the terms of its Entrustment from the United Kingdom has the right to negotiate, conclude, perform and, subject to the terms of this Agreement, terminate a tax information exchange agreement with the Republic of Slovenia; 
ker se priznava, da ima Jersey pod pogoji iz pooblastila Združenega kraljestva pravico do pogajanja, sklepanja, izvajanja in na podlagi pogojev iz tega sporazuma do odpovedi sporazuma o izmenjavi davčnih informacij z Republiko Slovenijo;
Now, therefore, the Contracting Parties have agreed to conclude the following Agreement which contains obligations on the part of the Contracting Parties only: 
sta se pogodbenika dogovorila, da bosta sklenila sporazum, ki vsebuje samo njune obveznosti:
Such information shall include information that is foreseeably relevant to the determination, assessment, enforcement and collection or recovery of such taxes, with respect to persons liable to such taxes, or to the investigation or prosecution of tax matters in relation to such persons. 
Med tovrstne informacije spadajo informacije, ki so predvidoma pomembne za določitev, odmero, pobiranje ali izterjavo takih davkov pri osebah, ki so zavezane zanje, oziroma za preiskavo ali pregon oseb zaradi davčnih zadev.
The rights and safeguards secured to persons by the laws or administrative practice of the requested Party remain applicable to the extent that they do not unduly prevent or delay effective exchange of information. 
Pravice in zaščitni ukrepi, ki jih osebam zagotavljajo zakoni ali upravna praksa zaprošenega pogodbenika, se uporabljajo, če brez razloga ne preprečujejo ali zavlačujejo uspešne izmenjave informacij.
A requested Party is not obligated to provide information which is neither held by its authorities nor in the possession or control of or obtainable by persons who are within its territorial jurisdiction. 
Zaprošeni pogodbenik ni zavezan dati informacij, ki jih ne hranijo njegovi organi oziroma jih osebe, ki so pod njegovo ozemeljsko jurisdikcijo, nimajo ali niso pod njihovim nadzorom ali jih ne morejo pridobiti.
a) in Slovenia, taxes of every kind and description imposed on behalf of the Republic of Slovenia or of its political subdivisions or local authorities; 
a) v Sloveniji davki vseh vrst in opisov, ki se uvedejo v imenu Republike Slovenije ali njenih političnih enot ali lokalnih oblasti;
b) in Jersey, taxes of every kind and description imposed by the Government. 
b) v Jerseyju davki vseh vrst in opisov, ki jih uvede vlada.
The competent authorities of the Contracting Parties shall notify each other in writing of any substantial changes to the taxation and related information gathering measures covered by the Agreement. 
Pristojna organa pogodbenikov se pisno obvestita o vseh bistvenih spremembah obdavčevanja in z njim povezanih ukrepih zbiranja informacij, za katere se uporablja ta sporazum.
For the purposes of this Agreement, unless otherwise defined: 
V tem sporazumu, razen če ni opredeljeno drugače:
a) the term &quot;Slovenia&quot; means the Republic of Slovenia and, when used in a geographical sense, means the territory of Slovenia as well as those maritime areas over which Slovenia may exercise sovereign or jurisdictional rights in accordance with its internal legislation and international law; 
a) izraz »Slovenija« pomeni Republiko Slovenijo, kadar pa se uporablja v geografskem pomenu, ozemlje Slovenije in tista morska območja, na katerih lahko Slovenija izvaja svoje suverene pravice ali jurisdikcijo v skladu s svojo notranjo zakonodajo in mednarodnim pravom;
b) the term &quot;Jersey&quot; means the Bailiwick of Jersey, including its territorial sea in accordance with the provisions of international law and Jersey&apos;s domestic law and regulations; 
b) izraz »Jersey« pomeni Bailiffovo okrožje Jersey vključno z njegovim teritorialnim morjem v skladu z mednarodnim pravom in notranjim pravom ter predpisi Jerseyja;
c) the term &quot;Contracting Party&quot; means Slovenia or Jersey, as the context requires; 
c) izraz »pogodbenik«pomeni Slovenijo ali Jersey, kakor zahteva sobesedilo;
d) the term &quot;competent authority&quot; means: 
d) izraz »pristojni organ« pomeni:
(ii) in the case of Jersey, the Treasury and Resources Minister or his authorised representative; 
(ii) v Jerseyju ministra za finance in vire ali njegovega pooblaščenega predstavnika;
e) the term &quot;person&quot; includes an individual, a company and any other body or group of persons; 
e) izraz »oseba« vključuje posameznika, družbo in katero koli drugo telo, ki združuje več oseb, ali skupino oseb;
f) the term &quot;company&quot; means any body corporate or any entity that is treated as a body corporate for tax purposes; 
f) izraz »družba« pomeni katero koli korporacijo ali kateri koli subjekt, ki se za davčne namene obravnava kot korporacija;
g) the term &quot;publicly traded company&quot; means any company whose principal class of shares is listed on a recognised stock exchange provided its listed shares can be readily purchased or sold by the public. 
g) izraz »javna družba« pomeni katero koli družbo, katere glavni razred delnic kotira na priznani borzi, če lahko kdor koli njene kotirajoče delnice neovirano kupuje ali prodaja.
Shares can be purchased or sold &quot;by the public&quot; if the purchase or sale of shares is not implicitly or explicitly restricted to a limited group of investors; 
Delnice lahko »kdor koli« kupuje ali prodaja, če nakup ali prodaja delnic nista implicitno ali eksplicitno na voljo le omejeni skupini vlagateljev;
h) the term &quot;principal class of shares&quot; means the class or classes of shares representing a majority of the voting power and value of the company; 
h) izraz »glavni razred delnic« pomeni razred ali razrede delnic, ki predstavljajo večino glasovalnih pravic in vrednosti družbe;
i) the term &quot;recognised stock exchange&quot; means any stock exchange agreed upon by the competent authorities of the Contracting Parties; 
i) izraz »priznana borza« pomeni katero koli borzo, o kateri sta se dogovorila pristojna organa pogodbenikov;
j) the term &quot;collective investment fund or scheme&quot; means any pooled investment vehicle, irrespective of legal form. 
j) izraz »kolektivni naložbeni sklad ali načrt« pomeni vsak način skupnega vlaganja ne glede na pravno obliko.
The term &quot;public collective investment fund or scheme&quot; means any collective investment fund or scheme provided the units, shares or other interests in the fund or scheme can be readily purchased, sold or redeemed by the public. 
Izraz »javni kolektivni naložbeni sklad ali načrt« pomeni kateri koli kolektivni naložbeni sklad ali načrt, če lahko kdor koli enote, delnice ali druge deleže v skladu ali načrtu neovirano kupuje, prodaja ali unovčuje.