natgillin/translations-raw huggingface dataset:
The term &quot;Annuity Contract&quot; means a contract under which the issuer agrees to make payments for a period of time determined in whole or in part by reference to the life expectancy of one or more individuals. 
Izraz &quot;pogodba rentnega zavarovanja&quot; pomeni pogodbo, v skladu s katero izdajatelj soglaša, da bo opravljal izplačila v časovnem obdobju, ki se v celoti ali delno določi glede na pričakovano življenjsko dobo enega ali več posameznikov.
The term also includes a contract that is considered to be an Annuity Contract in accordance with the law, regulation, or practice of the jurisdiction in which the contract was issued, and under which the issuer agrees to make payments for a term of years. 
Izraz vključuje tudi pogodbo, ki se šteje za pogodbo rentnega zavarovanja v skladu z zakoni, predpisi ali prakso jurisdikcije, v kateri je bila pogodba izdana, in v skladu s katero izdajatelj soglaša, da bo opravljal izplačila v obdobju več let.
The term &quot;Cash Value Insurance Contract&quot; means an Insurance Contract (other than an indemnity reinsurance contract between two insurance companies) that has a Cash Value greater than $50,000. 
Izraz &quot;zavarovalna pogodba z odkupno vrednostjo&quot; pomeni zavarovalno pogodbo (razen škodne pozavarovalne pogodbe med zavarovalnima družbama) z odkupno vrednostjo nad 50.000 USD.
The term &quot;Cash Value&quot; means the greater of (i) the amount that the policyholder is entitled to receive upon surrender or termination of the contract (determined without reduction for any surrender charge or policy loan), and (ii) the amount the policyholder can borrow under or with regard to the contract. 
Izraz &quot;odkupna vrednost&quot; pomeni večjega od zneskov: (i) zneska, do prejema katerega je imetnik police upravičen ob odkupu ali prenehanju pogodbe (določi se brez zmanjšanja za izstopne stroške ali posojilo na polico), in (ii) zneska, ki si ga imetnik police lahko izposodi po pogodbi ali v zvezi z njo.
Notwithstanding the foregoing, the term &quot;Cash Value&quot; does not include an amount payable under an Insurance Contract as: 
Ne glede na navedeno izraz &quot;odkupna vrednost&quot; ne vključuje zneska, izplačljivega po zavarovalni pogodbi kot:
a personal injury or sickness benefit or other benefit providing indemnification of an economic loss incurred upon the occurrence of the event insured against; 
prejemek zaradi telesne poškodbe ali bolezni ali drug prejemek, ki je nadomestilo za ekonomsko izgubo, nastalo ob zavarovalnem dogodku,
a refund to the policyholder of a previously paid premium under an Insurance Contract (other than under a life insurance contract) due to policy cancellation or termination, decrease in risk exposure during the effective period of the Insurance Contract, or arising from a redetermination of the premium due to correction of posting or other similar error; or 
povračilo predhodno plačane premije imetniku police po zavarovalni pogodbi (razen po pogodbi o življenjskem zavarovanju) zaradi odpovedi ali prenehanja police, zmanjšanja izpostavljenosti tveganju med veljavnostjo zavarovalne pogodbe ali na podlagi ponovne določitve premije zaradi popravka pri knjiženju ali druge podobne napake ali
a policyholder dividend based upon the underwriting experience of the contract or group involved. 
dividenda imetnika police, ki temelji na izkušnjah prevzemanja tveganja v zvezi s pogodbo ali skupino.
The term &quot;Reportable Account&quot; means a U.S. Reportable Account or a Slovenian Reportable Account, as the context requires. 
Izraz &quot;račun, o katerem se poroča&quot; pomeni račun ZDA, o katerem se poroča, ali račun Slovenije, o katerem se poroča, odvisno od sobesedila.
The term &quot;Slovenian Reportable Account&quot; means a Financial Account maintained by a Reporting U.S. Financial Institution if: 
Izraz &quot;račun Slovenije, o katerem se poroča&quot; pomeni finančni račun, ki ga vodi poročevalska finančna institucija ZDA, če je:
(i) in the case of a Depository Account, the account is held by an individual resident in Slovenia and more than $10 of interest is paid to such account in any given calendar year; or (ii) in the case of a Financial Account other than a Depository Account, the Account Holder is a resident of Slovenia, including an Entity that certifies that it is resident in Slovenia for tax purposes, with respect to which U.S. source income that is subject to reporting under chapter 3 of subtitle A or chapter 61 of subtitle F of the U.S. Internal Revenue Code is paid or credited. 
(i) v primeru depozitnega računa imetnik računa posameznik rezident Slovenije in se na ta račun izplača več kakor 10 USD obresti v katerem koli koledarskem letu ali (ii) v primeru finančnega računa razen depozitnega računa imetnik računa rezident Slovenije, vključno s subjektom, ki potrdi, da je rezident Slovenije za davčne namene, v zvezi s katerim je dohodek z virom v ZDA, o katerem se poroča v skladu s poglavjem 3 podnaslova A ali poglavjem 61 podnaslova F Zakonika o notranjih prihodkih ZDA, izplačan ali pripisan v dobro.
The term &quot;U.S. Reportable Account&quot; means a Financial Account maintained by a Reporting Slovenian Financial Institution and held by one or more Specified U.S. Persons or by a Non-U.S. Entity with one or more Controlling Persons that is a Specified U.S. Person. 
Izraz &quot;račun ZDA, o katerem se poroča&quot; pomeni finančni račun, ki ga vodi poročevalska finančna institucija Slovenije in katerega imetnik je ena ali več določenih oseb ZDA ali subjekt, ki ni subjekt ZDA, z eno ali več obvladujočimi osebami, ki so določene osebe ZDA.
Notwithstanding the foregoing, an account shall not be treated as a U.S. Reportable Account if such account is not identified as a U.S. Reportable Account after application of the due diligence procedures in Annex I. 
Ne glede na navedeno se račun ne obravnava kot račun ZDA, o katerem se poroča, če tak račun po izvedbi postopkov dolžne skrbnosti iz priloge I ni identificiran kot račun ZDA, o katerem se poroča.
The term &quot;Account Holder&quot; means the person listed or identified as the holder of a Financial Account by the Financial Institution that maintains the account. 
Izraz &quot;imetnik računa&quot; pomeni osebo, ki je navedena ali identificirana kot imetnik finančnega računa pri finančni instituciji, ki vodi račun.
A person, other than a Financial Institution, holding a Financial Account for the benefit or account of another person as agent, custodian, nominee, signatory, investment advisor, or intermediary, is not treated as holding the account for purposes of this Agreement, and such other person is treated as holding the account. 
Oseba, ki ni finančna institucija in ima finančni račun v korist ali za račun druge osebe kot zastopnik, skrbnik, pooblaščenec, podpisnik, svetovalec pri naložbah ali posrednik, se po tem sporazumu ne obravnava, kot da ima račun, taka druga oseba pa se obravnava, kot da ima račun.
For purposes of the immediately preceding sentence, the term &quot;Financial Institution&quot; does not include a Financial Institution organized or incorporated in a U.S. Territory. 
Izraz &quot;finančna institucija&quot; iz prejšnjega stavka ne vključuje finančne institucije, ki je organizirana ali ustanovljena na odvisnem ozemlju ZDA.
In the case of a Cash Value Insurance Contract or an Annuity Contract, the Account Holder is any person entitled to access the Cash Value or change the beneficiary of the contract. 
V primeru zavarovalne pogodbe z odkupno vrednostjo ali pogodbe rentnega zavarovanja je imetnik računa katera koli oseba, ki ima pravico pridobiti odkupno vrednost ali spremeniti upravičenca pogodbe.
If no person can access the Cash Value or change the beneficiary, the Account Holder is any person named as the owner in the contract and any person with a vested entitlement to payment under the terms of the contract. 
Če nobena oseba ne more pridobiti odkupne vrednosti ali spremeniti upravičenca, je imetnik računa katera koli oseba, v pogodbi imenovana kot lastnik, in vsaka oseba s pridobljeno pravico do izplačila po določilih pogodbe.
Upon the maturity of a Cash Value Insurance Contract or an Annuity Contract, each person entitled to receive a payment under the contract is treated as an Account Holder. 
Ob dospetju zavarovalne pogodbe z odkupno vrednostjo ali pogodbe rentnega zavarovanja se vsaka oseba, upravičena do izplačila po pogodbi, obravnava kot imetnik računa.
The term &quot;U.S. Person&quot; means a U.S. citizen or resident individual, a partnership or corporation organized in the United States or under the laws of the United States or any State thereof, a trust if (i) a court within the United States would have authority under applicable law to render orders or judgments concerning substantially all issues regarding administration of the trust, and (ii) one or more U.S. persons have the authority to control all substantial decisions of the trust, or an estate of a decedent that is a citizen or resident of the United States. 
Izraz &quot;oseba ZDA&quot; pomeni državljana ali posameznika rezidenta ZDA, partnerstvo ali korporacijo, organizirano v ZDA ali v skladu z zakonodajo Združenih držav ali katere od njihovih držav, skrbniški sklad, če (i) bi bilo po veljavni zakonodaji za odločbe ali sodbe, ki se večinoma nanašajo na vsa vprašanja o upravljanju skrbniškega sklada, pristojno sodišče v Združenih državah in (ii) je za nadzor nad vsemi bistvenimi odločitvami skrbniškega sklada ali zapuščino pokojnika, ki je bil državljan ali rezident Združenih držav, pristojna ena ali več oseb ZDA.
This subparagraph 1(ee) shall be interpreted in accordance with the U.S. Internal Revenue Code. 
Ta pododstavek ee) prvega odstavka je treba razlagati v skladu z Zakonikom o notranjih prihodkih ZDA.
The term &quot;Specified U.S. Person&quot; means a U.S. Person, other than: 
Izraz &quot;določena oseba ZDA&quot; pomeni osebo ZDA razen:
The term &quot;Entity&quot; means a legal person or a legal arrangement such as a trust. 
Izraz &quot;subjekt&quot; pomeni pravno osebo ali pravni dogovor, kakor je skrbniški sklad.
The term &quot;Non-U.S. Entity&quot; means an Entity that is not a U.S. Person. 
Izraz &quot;subjekt, ki ni subjekt ZDA&quot; pomeni subjekt, ki ni oseba ZDA.
The term &quot;U.S. Source Withholdable Payment&quot; means any payment of interest (including any original issue discount), dividends, rents, salaries, wages, premiums, annuities, compensations, remunerations, emoluments, and other fixed or determinable annual or periodical gains, profits, and income, if such payment is from sources within the United States. 
Izraz &quot;plačilo z odtegljajem na viru v ZDA&quot; pomeni plačilo obresti (vključno s popustom pri prvi prodaji), dividend, najemnin, plač, mezd, premij, rent, nadomestil, prejemkov, nagrad in drugih fiksnih ali določljivih letnih ali periodičnih zaslužkov, dobička in dohodka, če ima tako plačilo vir v Združenih državah.
Notwithstanding the foregoing, a U.S. Source Withholdable Payment does not include any payment that is not treated as a withholdable payment in relevant U.S. Treasury Regulations. 
Ne glede na navedeno plačilo z odtegljajem na viru v ZDA ne vključuje nobenega plačila, ki se v ustreznih predpisih finančnega ministrstva ZDA ne obravnava kot plačilo z odtegljajem.
An Entity is a &quot;Related Entity&quot; of another Entity if either Entity controls the other Entity, or the two Entities are under common control. 
Subjekt je &quot;povezani subjekt&quot; z drugim subjektom, če en subjekt nadzoruje drugega ali če sta oba pod skupnim nadzorom.
For this purpose control includes direct or indirect ownership of more than 50 percent of the vote or value in an Entity. 
Pri tem nadzor vključuje neposredno ali posredno lastništvo več kot 50 odstotkov glasov ali vrednosti subjekta.
Notwithstanding the foregoing, Slovenia may treat an Entity as not a Related Entity of another Entity if the two Entities are not members of the same expanded affiliated group as defined in section 1471(e)(2) of the U.S. Internal Revenue Code. 
Ne glede na navedeno lahko Slovenija obravnava subjekt kot subjekt, ki ni povezan z drugim subjektom, če oba subjekta nista člana iste razširjene povezane skupine, opredeljene v oddelku 1471(e)(2) Zakonika o notranjih prihodkih ZDA.
The term &quot;U.S. TIN&quot; means a U.S. federal taxpayer identifying number. 
Izraz &quot;IŠD ZDA&quot; pomeni zvezno identifikacijsko številko davkoplačevalca v ZDA.
The term &quot;Slovenian TIN&quot; means a Slovenian taxpayer identifying number. 
Izraz &quot;IŠD Slovenije&quot; pomeni identifikacijsko številko davkoplačevalca v Sloveniji.
mm) The term &quot;Controlling Persons&quot; means the natural persons who exercise control over an Entity. 
mm) Izraz &quot;obvladujoče osebe&quot; pomeni fizične osebe, ki opravljajo nadzor nad subjektom.
In the case of a trust, such term means the settlor, the trustees, the protector (if any), the beneficiaries or class of beneficiaries, and any other natural person exercising ultimate effective control over the trust, and in the case of a legal arrangement other than a trust, such term means persons in equivalent or similar positions. 
V primeru skrbniškega sklada ta izraz pomeni ustanovitelja, skrbnike, nadzornika (če obstaja), upravičence ali razred upravičencev in vsako drugo fizično osebo, ki opravlja končni dejanski nadzor nad skrbniškim skladom, v primeru pravnega dogovora, ki ni skrbniški sklad, pa osebe z enakovrednimi ali podobnimi položaji.
The term &quot;Controlling Persons&quot; shall be interpreted in a manner consistent with the Financial Action Task Force Recommendations. 
Izraz &quot;obvladujoče osebe&quot; se razlaga skladno s Priporočili Projektne skupine za finančno ukrepanje.
Any term not otherwise defined in this Agreement shall, unless the context otherwise requires or the Competent Authorities agree to a common meaning (as permitted by domestic law), have the meaning that it has at that time under the law of the Party applying this Agreement, any meaning under the applicable tax laws of that Party prevailing over a meaning given to the term under other laws of that Party. 
Kateri koli izraz, ki v tem sporazumu ni drugače opredeljen, ima, razen če sobesedilo ne zahteva drugače ali se pristojna organa ne dogovorita za skupni pomen (kakor ga dovoljuje notranje pravo), pomen, ki ga ima takrat po pravu pogodbenice, ki izvaja ta sporazum, pri čemer pomen po veljavni davčni zakonodaji te pogodbenice prevlada nad pomenom izraza po drugi zakonodaji te pogodbenice.
Obligations to Obtain and Exchange Information with Respect to Reportable Accounts 
Obveznost pridobivanja in izmenjave informacij v zvezi z računi, o katerih se poroča
Subject to the provisions of Article 3 of this Agreement, each Party shall obtain the information specified in paragraph 2 of this Article with respect to all Reportable Accounts and shall annually exchange this information with the other Party on an automatic basis pursuant to the provisions of Article 26 of the Convention. 
V skladu z določbami 3. člena tega sporazuma vsaka pogodbenica pridobiva informacije iz drugega odstavka tega člena v zvezi z vsemi računi, o katerih se poroča, in jih enkrat letno avtomatično izmenjuje z drugo pogodbenico v skladu z določbami 26. člena konvencije.
The information to be obtained and exchanged is: 
Informacije, ki se pridobivajo in izmenjujejo, so:
In the case of Slovenia with respect to each U.S. Reportable Account of each Reporting Slovenian Financial Institution: 
v primeru Slovenije v zvezi z vsakim računom ZDA, o katerem se poroča, pri vsaki poročevalski finančni instituciji Slovenije:
the name, address, and U.S. TIN of each Specified U.S. Person that is an Account Holder of such account and, in the case of a Non-U.S. Entity that, after application of the due diligence procedures set forth in Annex I, is identified as having one or more Controlling Persons that is a Specified U.S. Person, the name, address, and U.S. TIN (if any) of such entity and each such Specified U.S. Person; the account number (or functional equivalent in the absence of an account number); 
ime, naslov in IŠD ZDA vsake določene osebe ZDA, ki je imetnik takega računa, in v primeru subjekta, ki ni subjekt ZDA, za katerega se po postopkih dolžne skrbnosti, navedenih v prilogi I, opredeli, da ima eno ali več obvladujočih oseb, ki so določene osebe ZDA, ime, naslov in IŠD ZDA (če obstaja) takega subjekta in vsake take določene osebe ZDA, številka računa (ali ustrezna oznaka, če ni številke računa),
the name and identifying number of the Reporting Slovenian Financial Institution; 
ime in identifikacijska številka poročevalske finančne institucije Slovenije,
the account balance or value (including, in the case of a Cash Value Insurance Contract or Annuity Contract, the Cash Value or surrender value) as of the end of the relevant calendar year or other appropriate reporting period or, if the account was closed during such year, immediately before closure; 
stanje na računu ali vrednost računa (vključno z odkupno vrednostjo ali vrednostjo ob odstopu v primeru zavarovalne pogodbe z odkupno vrednostjo ali pogodbe rentnega zavarovanja) ob koncu posameznega koledarskega leta ali drugega ustreznega poročevalnega obdobja, ali če je bil račun med takim letom zaprt, neposredno pred zaprtjem računa,
in the case of any Custodial Account: 
v primeru kakršnega koli skrbniškega računa:
the total gross amount of interest, the total gross amount of dividends, and the total gross amount of other income generated with respect to the assets held in the account, in each case paid or credited to the account (or with respect to the account) during the calendar year or other appropriate reporting period; and 
skupni bruto znesek obresti, skupni bruto znesek dividend in skupni bruto znesek drugih dohodkov, ustvarjenih v zvezi s sredstvi na računu, ki se v vsakem od primerov vplačajo ali pripišejo na račun (ali v zvezi z računom) med koledarskim letom ali drugim ustreznim poročevalnim obdobjem, in
the total gross proceeds from the sale or redemption of property paid or credited to the account during the calendar year or other appropriate reporting period with respect to which the Reporting Slovenian Financial Institution acted as a custodian, broker, nominee, or otherwise as an agent for the Account Holder; 
skupni bruto iztržek od prodaje ali odkupa premoženja, ki se vplača ali pripiše na račun med koledarskim letom ali drugim ustreznim poročevalnim obdobjem, v zvezi s katerim je poročevalska finančna institucija Slovenije delovala kot skrbnik, borzni posrednik, pooblaščenec ali kako drugače kot zastopnik imetnika računa,
in the case of any Depository Account, the total gross amount of interest paid or credited to the account during the calendar year or other appropriate reporting period; and 
v primeru depozitnega računa skupni bruto znesek obresti, vplačanih ali pripisanih na račun med koledarskim letom ali drugim ustreznim poročevalnim obdobjem, in
in the case of any account not described in subparagraph 2(a)(5) or 2(a)(6) of this Article, the total gross amount paid or credited to the Account Holder with respect to the account during the calendar year or other appropriate reporting period with respect to which the Reporting Slovenian Financial Institution is the obligor or debtor, including the aggregate amount of any redemption payments made to the Account Holder during the calendar year or other appropriate reporting period. 
v primeru računov, ki niso opisani v 5. ali 6. točki pododstavka a) drugega odstavka tega člena, skupni bruto znesek, plačan ali pripisan imetniku računa v zvezi z računom med koledarskim letom ali drugim ustreznim poročevalnim obdobjem, v zvezi s katerim je poročevalska finančna institucija Slovenije dolžnik, vključno s skupnim zneskom vseh plačil v zvezi z odkupom, opravljenih imetniku računa med koledarskim letom ali drugim ustreznim poročevalnim obdobjem;
In the case of the United States, with respect to each Slovenian Reportable Account of each Reporting U.S. Financial Institution: 
v primeru Združenih držav v zvezi z vsakim računom Slovenije, o katerem se poroča, pri vsaki poročevalski finančni instituciji ZDA:
the name, address, and Slovenian TIN of any person that is a resident of Slovenia and is an Account Holder of the account; 
ime, naslov in IŠD Slovenije katere koli osebe, ki je rezident Slovenije in imetnik računa,
the account number (or the functional equivalent in the absence of an account number); 
številka računa (ali ustrezna oznaka, če ni številke računa),
the name and identifying number of the Reporting U.S. Financial Institution; 
ime in identifikacijska številka poročevalske finančne institucije ZDA,
the gross amount of interest paid on a Depository Account; 
bruto znesek obresti, vplačanih na depozitni račun,
the gross amount of U.S. source dividends paid or credited to the account; and 
bruto znesek dividend z virom v ZDA, vplačanih ali pripisanih na račun, in
the gross amount of other U.S. source income paid or credited to the account, to the extent subject to reporting under chapter 3 of subtitle A or chapter 61 of subtitle F of the U.S. Internal Revenue Code. 
bruto znesek drugih dohodkov z virom v ZDA, vplačanih ali pripisanih na račun, če je treba po poglavju 3 podnaslova A ali poglavjem 61 podnaslova F Zakonika o notranjih prihodkih ZDA o njih poročati.
For purposes of the exchange obligation in Article 2 of this Agreement, the amount and characterization of payments made with respect to a U.S. Reportable Account may be determined in accordance with the principles of the tax laws of Slovenia, and the amount and characterization of payments made with respect to a Slovenian Reportable Account may be determined in accordance with principles of U.S. federal income tax law. 
Pri obvezni izmenjavi iz 2. člena tega sporazuma se lahko znesek in opredelitev plačil, opravljenih v zvezi z računom ZDA, o katerem se poroča, določata v skladu z načeli davčne zakonodaje Slovenije, znesek in opredelitev plačil, opravljenih v zvezi z računom Slovenije, o katerem se poroča, pa v skladu z načeli zveznega davčnega prava ZDA glede davka na dohodek.
For purposes of the exchange obligation in Article 2 of this Agreement, the information exchanged shall identify the currency in which each relevant amount is denominated. 
Pri obvezni izmenjavi iz 2. člena tega sporazuma se v izmenjanih informacijah navede valuta, v kateri je izražen vsak posamezen znesek.
With respect to paragraph 2 of Article 2 of this Agreement, information is to be obtained and exchanged with respect to 2014 and all subsequent years, except that: 
Za leto 2014 in vsa naslednja leta se pridobivajo in izmenjavajo informacije iz drugega odstavku 2. člena tega sporazuma, s tem da so:
In the case of Slovenia: 
v primeru Slovenije:
the information to be obtained and exchanged with respect to 2014 is only the information described in subparagraphs 2(a)(1) through 2(a)(4) of Article 2 of this Agreement; 
informacije, ki se pridobijo in izmenjajo za leto 2014, samo informacije iz 1. do 4. točke pododstavka a) drugega odstavka 2. člena tega sporazuma,
the information to be obtained and exchanged with respect to 2015 is the information described in subparagraphs 2(a)(1) through 2(a)(7) of Article 2 of this Agreement, except for gross proceeds described in subparagraph 2(a)(5)(B) of Article 2 of this Agreement; and 
informacije, ki se pridobijo in izmenjajo za leto 2015, informacije iz 1. do 7. točke pododstavka a) drugega odstavka 2. člena tega sporazuma razen bruto iztržka iz podtočke B) 5. točke pododstavka a) drugega odstavka 2. člena tega sporazuma in
the information to be obtained and exchanged with respect to 2016 and subsequent years is the information described in subparagraphs 2(a)(1) through 2(a)(7) of Article 2 of this Agreement; 
informacije, ki se pridobijo in izmenjajo za leto 2016 in naslednja leta, informacije iz 1. do 7. točke pododstavka a) drugega odstavka 2. člena tega sporazuma;