natgillin/translations-raw huggingface dataset:
Beginning on or before July 1, 2014, the Financial Institution must have policies and procedures, consistent with those set forth in Annex I, to prevent the Financial Institution from providing a Financial Account to any Nonparticipating Financial Institution and to monitor whether the Financial Institution opens or maintains a Financial Account for any Specified U.S. Person who is not a resident of Slovenia (including a U.S. Person that was a resident of Slovenia when the Financial Account was opened but subsequently ceases to be a resident of Slovenia) or any Passive NFFE with Controlling Persons who are U.S. residents or U.S. citizens who are not residents of Slovenia; 
s 1. julijem 2014 ali pred njim mora imeti finančna institucija vzpostavljene politike in postopke, skladne s tistimi iz priloge I, s katerimi se preprečuje, da bi finančna institucija zagotovila finančni račun kateri koli nesodelujoči finančni instituciji, in s katerimi se spremlja, ali je finančna institucija odprla ali vodi finančni račun za katero koli določeno osebo ZDA, ki ni rezident Slovenije (vključno z osebo ZDA, ki je bila rezident Slovenije, ko je bil račun odprt, vendar je pozneje prenehala biti njen rezident), ali kateri koli pasivni NFTS z obvladujočimi osebami, ki so rezidenti ZDA ali državljani ZDA, ki niso rezidenti Slovenije;
Such policies and procedures must provide that if any Financial Account held by a Specified U.S. Person who is not a resident of Slovenia or by a Passive NFFE with Controlling Persons who are U.S. residents or U.S. citizens who are not residents of Slovenia is identified, the Financial Institution must report such Financial Account as would be required if the Financial Institution were a Reporting Slovenian Financial Institution (including by following the applicable registration requirements on the IRS FATCA registration website) or close such Financial Account; 
take politike in postopki morajo zagotavljati, da mora finančna institucija, če je identificiran kateri koli račun, ki ga ima določena oseba ZDA, ki ni rezident Slovenije, ali pasivni NFTS z obvladujočimi osebami, ki so rezidenti ZDA ali državljani ZDA, ki niso rezidenti Slovenije, poročati o takem finančnem računu, kot bi morala, če bi bila finančna institucija poročevalska finančna institucija Slovenije (vključno z upoštevanjem veljavnih zahtev za registracijo na spletni strani IRS FATCA za registracijo), ali zapreti tak finančni račun;
With respect to a Preexisting Account held by an individual who is not a resident of Slovenia or by an Entity, the Financial Institution must review those Preexisting Accounts in accordance with the procedures set forth in Annex I applicable to Preexisting Accounts to identify any U.S. Reportable Account or Financial Account held by a Nonparticipating Financial Institution, and must report such Financial Account as would be required if the Financial Institution were a Reporting Slovenian Financial Institution (including by following the applicable registration requirements on the IRS FATCA registration website) or close such Financial Account; 
glede že obstoječega računa, ki ga ima posameznik, ki ni rezident Slovenije, ali subjekt, mora finančna institucija pregledati take že obstoječe račune v skladu s postopki, ki so navedeni v prilogi I in veljajo za že obstoječe račune, da bi identificirala kateri koli račun ZDA, o katerem se poroča, ali finančni račun, ki ga ima nesodelujoča finančna institucija, ter mora poročati o takem finančnem računu, kot bi morala, če bi bila finančna institucija poročevalska finančna institucija Slovenije (vključno z upoštevanjem veljavnih zahtev za registracijo na spletni strani IRS FATCA za registracijo), ali zapreti tak finančni račun;
Each Related Entity of the Financial Institution that is a Financial Institution must be incorporated or organized in Slovenia and, with the exception of any Related Entity that is a retirement fund described in paragraphs A through D of section II of this Annex II, satisfy the requirements set forth in this paragraph A; and 
vsak povezani subjekt finančne institucije, ki je finančna institucija, mora biti ustanovljen ali organiziran v Sloveniji in mora razen katerega koli povezanega subjekta, ki je pokojninski sklad, opisan v pododstavkih A do D oddelka II te priloge II, izpolnjevati zahteve, navedene v tem odstavku A, in
The Financial Institution must not have policies or practices that discriminate against opening or maintaining Financial Accounts for individuals who are Specified U.S. Persons and residents of Slovenia. 
finančna institucija ne sme imeti politik ali praks, ki neenako obravnavajo odpiranje in vodenje finančnih računov posameznikov, ki so določene osebe ZDA in rezidenti Slovenije.
B. Local Bank. 
B. Lokalna banka.
The Financial Institution operates solely as (and is licensed and regulated under the laws of Slovenia as) (a) a bank or (b) a credit union or similar cooperative credit organization that is operated without profit; 
finančna institucija deluje izključno kot (in ima dovoljenje ter je s predpisi urejena po zakonodaji Slovenije kot): a) banka ali b) kreditna zveza ali podobna zadružna kreditna organizacija, ki deluje brez dobička;
The Financial Institution&apos;s business consists primarily of receiving deposits from and making loans to, with respect to a bank, unrelated retail customers and, with respect to a credit union or similar cooperative credit organization, members, provided that no member has a greater than five percent interest in such credit union or cooperative credit organization; 
v zvezi z banko je poslovanje finančne institucije predvsem dajanje posojil nepovezanim malim strankam in prejemanje depozitov od njih, v zvezi s kreditno zvezo ali podobno zadružno kreditno organizacijo pa predvsem dajanje posojil članom in prejemanja depozitov od njih, če noben član v taki kreditni zvezi ali zadružni kreditni organizaciji nima več kot petodstotnega deleža;
The Financial Institution satisfies the requirements set forth in subparagraphs A(2) and A(3) of this section, provided that, in addition to the limitations on the website described in subparagraph A(3) of this section, the website does not permit the opening of a Financial Account; 
finančna institucija izpolnjuje zahteve, navedene v drugem in tretjem pododstavku odstavka A tega oddelka, če poleg omejitev glede spletne strani (opisanih v tretjem pododstavku odstavka A tega oddelka) spletna stran ne omogoča odpiranja finančnega računa;
The Financial Institution does not have more than $175 million in assets on its balance sheet, and the Financial Institution and any Related Entities, taken together, do not have more than $500 million in total assets on their consolidated or combined balance sheets; and 
finančna institucija nima več kot 175 milijonov USD v sredstvih v svoji bilanci stanja ter finančna institucija in kateri koli povezani subjekti skupaj nimajo več kot 500 milijonov USD v celotnih sredstvih v svoji konsolidirani ali združeni bilanci stanja in
Any Related Entity must be incorporated or organized in Slovenia, and any Related Entity that is a Financial Institution, with the exception of any Related Entity that is a retirement fund described in paragraphs A through D of section II of this Annex II or a Financial Institution with only low-value accounts described in paragraph C of this section, must satisfy the requirements set forth in this paragraph B. 
kateri koli povezani subjekt mora biti ustanovljen ali organiziran v Sloveniji in kateri koli povezani subjekt, ki je finančna institucija, mora razen katerega koli povezanega subjekta, ki je pokojninski sklad, opisan v odstavkih A do D oddelka II te priloge II, ali finančne institucije samo z računi nizke vrednosti, opisane v odstavku C tega oddelka, izpolnjevati zahteve iz tega odstavka B.
Financial Institution with Only Low-Value Accounts. 
Finančna institucija samo z računi nizke vrednosti.
A Slovenian Financial Institution satisfying the following requirements: 
Finančna institucija Slovenije, ki izpolnjuje naslednje zahteve:
The Financial Institution is not an Investment Entity; 
finančna institucija ni investicijski subjekt;
No Financial Account maintained by the Financial Institution or any Related Entity has a balance or value in excess of $50,000, applying the rules set forth in Annex I for account aggregation and currency translation; and 
na nobenem računu, ki ga vodi finančna institucija ali povezani subjekt, stanje ali vrednost ne presega 50.000 USD ob upoštevanju pravil iz priloge I o seštevanju računov in pretvorbi valut in
The Financial Institution does not have more than $50 million in assets on its balance sheet, and the Financial Institution and any Related Entities, taken together, do not have more than $50 million in total assets on their consolidated or combined balance sheets. 
finančna institucija nima več kot 50 milijonov USD v sredstvih v svoji bilanci stanja ter finančna institucija in kateri koli povezani subjekti skupaj nimajo več kot 50 milijonov USD v celotnih sredstvih v svoji konsolidirani ali združeni bilanci stanja.
Qualified Credit Card Issuer. 
Kvalificirani izdajatelj kreditnih kartic.
A Slovenian Financial Institution satisfying the following requirements: 
Finančna institucija Slovenija, ki izpolnjuje naslednje zahteve:
The Financial Institution is a Financial Institution solely because it is an issuer of credit cards that accepts deposits only when a customer makes a payment in excess of a balance due with respect to the card and the overpayment is not immediately returned to the customer; and 
finančna institucija je finančna institucija samo 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
Beginning on or before July 1, 2014, the Financial Institution implements policies and procedures to either prevent a customer deposit in excess of $50,000, or to ensure that any customer deposit in excess of $50,000, in each case applying the rules set forth in Annex I for account aggregation and currency translation, is refunded to the customer within 60 days. 
s 1. julijem 2014 ali pred njim finančna institucija izvaja politike in postopke, da prepreči depozit stranke nad 50.000 USD ali da zagotovi, da se kakršen koli depozit stranke nad 50.000 USD ob upoštevanju pravil iz priloge I o seštevanju računov in pretvorbi valut stranki vrne v 60 dneh.
For this purpose, a customer deposit does not refer to credit balances to the extent of disputed charges but does include credit balances resulting from merchandise returns. 
Pri tem se depozit stranke ne nanaša na stanja v dobro v višini spornih obveznosti, vključuje pa stanja v dobro, ki so posledica vrnitve blaga.
Investment Entities that Qualify as Deemed-Compliant FFIs and Other Special Rules. 
Investicijski subjekti, ki veljajo za TFI, domnevno skladne s FATCA, in druga posebna pravila.
The Financial Institutions described in paragraphs A through D of this section are Non-Reporting Slovenian Financial Institutions that shall be treated as deemed-compliant FFIs for purposes of section 1471 of the U.S. Internal Revenue Code. 
Finančne institucije, ki so opisane v odstavkih A do D tega oddelka, so neporočevalske finančne institucije Slovenije, ki se za namene oddelka 1471 Zakonika o notranjih prihodkih ZDA obravnavajo kot TFI, domnevno skladne s FATCA.
In addition, paragraph F of this section provides special rules applicable to an Investment Entity. 
Poleg tega so v odstavku F tega oddelka določena posebna pravila, ki veljajo za investicijski subjekt.
Sponsored Investment Entity and Controlled Foreign Corporation. 
Sponzorirani investicijski subjekt in nadzorovana tuja korporacija.
A Financial Institution described in subparagraph A(1) or A(2) of this section having a sponsoring entity that complies with the requirements of subparagraph A(3) of this section. 
Finančna institucija, ki je opisana v prvem ali drugem pododstavku odstavka A in ima sponzorski subjekt, ki izpolnjuje zahteve iz tretjega pododstavka odstavka A tega oddelka.
A Financial Institution is a sponsored investment entity if (a) it is an Investment Entity established in Slovenia that is not a qualified intermediary, withholding foreign partnership, or withholding foreign trust pursuant to relevant U.S. Treasury Regulations; and (b) an Entity has agreed with the Financial Institution to act as a sponsoring entity for the Financial Institution. 
Finančna institucija je sponzorirani investicijski subjekt, če: a) je investicijski subjekt, ki je ustanovljen v Sloveniji in po ustreznih predpisih finančnega ministrstva ZDA ni kvalificirani posrednik, tuje partnerstvo, odgovorno za odtegljaje, ali tuji skrbniški sklad, odgovoren za odtegljaje, in b) se je neki subjekt dogovoril s finančno institucijo, da zanjo deluje kot sponzorski subjekt.
A Financial Institution is a sponsored controlled foreign corporation if (a) the Financial Institution is a controlled foreign corporation organized under the laws of Slovenia that is not a qualified intermediary, withholding foreign partnership, or withholding foreign trust pursuant to relevant U.S. Treasury Regulations; (b) the Financial Institution is wholly owned, directly or indirectly, by a Reporting U.S. Financial Institution that agrees to act, or requires an affiliate of the Financial Institution to act, as a sponsoring entity for the Financial Institution; and (c) the Financial Institution shares a common electronic account system with the sponsoring entity that enables the sponsoring entity to identify all Account Holders and payees of the Financial Institution and to access all account and customer information maintained by the Financial Institution including, but not limited to, customer identification information, customer documentation, account balance, and all payments made to the Account Holder or payee. 
Finančna institucija je sponzorirana nadzorovana tuja korporacija, če: a) je finančna institucija nadzorovana tuja korporacija, ki je organizirana po zakonodaji Slovenije in po ustreznih predpisih finančnega ministrstva ZDA ni kvalificirani posrednik, tuje partnerstvo, odgovorno za odtegljaje, ali tuji skrbniški sklad, odgovoren za odtegljaje, b) je finančna institucija neposredno ali posredno v celotni lasti poročevalske finančne institucije ZDA, ki se strinja, da deluje kot sponzorski subjekt za finančno institucijo, ali od odvisne osebe finančne institucije zahteva, da deluje kot sponzorski subjekt za finančno institucijo, in c) finančna institucija deli splošni elektronski sistem računov s sponzorskim subjektom, kar mu omogoča, da identificira vse imetnike računov in prejemnike plačil finančne institucije ter da ima dostop do vseh informacij glede vseh računov in strank, ki jih vodi finančna institucija, med drugim do informacij za identifikacijo strank, dokumentacije glede strank, stanja na računu in vseh plačil, opravljenih imetniku računa ali prejemniku plačila.
The sponsoring entity complies with the following requirements: 
Sponzorski subjekt izpolnjuje naslednje zahteve:
The sponsoring entity is authorized to act on behalf of the Financial Institution (such as a fund manager, trustee, corporate director, or managing partner) to fulfill applicable registration requirements on the IRS FATCA registration website; 
sponzorski subjekt je pooblaščen, da za finančno institucijo (kot upravljavec sklada, skrbnik, direktor korporacije ali poslovodni partner) izpolnjuje veljavne zahteve za registracijo na spletni strani IRS FATCA za registracijo;
The sponsoring entity has registered as a sponsoring entity with the IRS on the IRS FATCA registration website; 
sponzorski subjekt se je registriral pri IRS kot sponzorski subjekt na spletni strani IRS FATCA za registracijo;
If the sponsoring entity identifies any U.S. Reportable Accounts with respect to the Financial Institution, the sponsoring entity registers the Financial Institution pursuant to applicable registration requirements on the IRS FATCA registration website on or before the later of December 31, 2015 and the date that is 90 days after such a U.S. Reportable Account is first identified; 
če sponzorski subjekt v zvezi s finančno institucijo identificira katere koli račune ZDA, o katerih se poroča, jo registrira skladno z veljavnimi zahtevami za registracijo na spletni strani IRS FATCA za registracijo najpozneje 31. decembra 2015 oziroma najpozneje 90 dni po tem, ko je račun ZDA, o katerem se poroča, prvič identificiran, kar je poznejše;
The sponsoring entity agrees to perform, on behalf of the Financial Institution, all due diligence, withholding, reporting, and other requirements that the Financial Institution would have been required to perform if it were a Reporting Slovenian Financial Institution; 
sponzorski subjekt se strinja, da za finančno institucijo izpolnjuje vse zahteve glede dolžne skrbnosti, odtegovanja, poročanja in druge zahteve, ki bi jih morala izpolnjevati finančna institucija, če bi bila poročevalska finančna institucija Slovenije;
The sponsoring entity identifies the Financial Institution and includes the identifying number of the Financial Institution (obtained by following applicable registration requirements on the IRS FATCA registration website) in all reporting completed on the Financial Institution&apos;s behalf; and 
sponzorski subjekt identificira finančno institucijo in vključi njeno identifikacijsko številko (pridobljeno z upoštevanjem veljavnih zahtev za registracijo na spletni strani IRS FATCA za registracijo) v vsa poročanja, opravljena za finančno institucijo, in
The sponsoring entity has not had its status as a sponsor revoked. 
status sponzorskega subjekta kot sponzorja ni bil preklican.
Sponsored, Closely Held Investment Vehicle. 
Sponzorirani zaprti naložbeni nosilec.
The Financial Institution is a Financial Institution solely because it is an Investment Entity and is not a qualified intermediary, withholding foreign partnership, or withholding foreign trust pursuant to relevant U.S. Treasury Regulations; 
finančna institucija je finančna institucija samo zato, ker je investicijski subjekt in po ustreznih predpisih finančnega ministrstva ZDA ni kvalificirani posrednik, tuje partnerstvo, odgovorno za odtegljaje, ali tuji skrbniški sklad, odgovoren za odtegljaje;
The sponsoring entity is a Reporting U.S. Financial Institution, Reporting Model 1 FFI, or Participating FFI, is authorized to act on behalf of the Financial Institution (such as a professional manager, trustee, or managing partner), and agrees to perform, on behalf of the Financial Institution, all due diligence, withholding, reporting, and other requirements that the Financial Institution would have been required to perform if it were a Reporting Slovenian Financial Institution; 
sponzorski subjekt je poročevalska finančna institucija ZDA, poročevalska TFI po modelu 1 ali sodelujoča TFI, je pooblaščen, da deluje za finančno institucijo (kot je profesionalni upravljavec, skrbnik ali poslovodni partner), in se strinja, da za finančno institucijo izpolnjuje vse zahteve glede dolžne skrbnosti, odtegovanja, poročanja in druge zahteve, ki bi jih morala izpolnjevati finančna institucija, če bi bila poročevalska finančna institucija Slovenije;
The Financial Institution does not hold itself out as an investment vehicle for unrelated parties; 
finančna institucija se ne predstavlja kot naložbeni nosilec za nepovezane osebe;
Twenty or fewer individuals own all of the debt interests and Equity Interests in the Financial Institution (disregarding debt interests owned by Participating FFIs and deemed-compliant FFIs and Equity Interests owned by an Entity if that Entity owns 100 percent of the Equity Interests in the Financial Institution and is itself a sponsored Financial Institution described in this paragraph B); and 
največ dvajset posameznikov ima v lasti vse dolžniške deleže in lastniške deleže v finančni instituciji (brez upoštevanja dolžniških deležev v lasti sodelujočih TFI in TFI, domnevno skladnih s FATCA, in lastniških deležev v lasti subjekta, če ima ta subjekt v lasti 100 odstotkov lastniških deležev v finančni instituciji in je sam sponzorirana finančna institucija, opisana v tem odstavku B) in
The sponsoring entity complies with the following requirements: 
sponzorski subjekt izpolnjuje naslednje zahteve:
The sponsoring entity agrees to perform, on behalf of the Financial Institution, all due diligence, withholding, reporting, and other requirements that the Financial Institution would have been required to perform if it were a Reporting Slovenian Financial Institution and retains documentation collected with respect to the Financial Institution for a period of six years; 
sponzorski subjekt se strinja, da za finančno institucijo izpolnjuje vse zahteve glede dolžne skrbnosti, odtegovanja, poročanja in druge zahteve, ki bi jih morala izpolnjevati finančna institucija, če bi bila poročevalska finančna institucija Slovenije, ter šest let hrani dokumentacijo, zbrano v zvezi s finančno institucijo;
The sponsoring entity identifies the Financial Institution in all reporting completed on the Financial Institution&apos;s behalf; and 
sponzorski subjekt identificira finančno institucijo v vseh poročanjih, ki jih opravi za finančno institucijo, in
Investment Advisors and Investment Managers. 
Investicijski svetovalci in investicijski upravljavci.
An Investment Entity established in Slovenia that is a Financial Institution solely because it (1) renders investment advice to, and acts on behalf of, or (2) manages portfolios for, and acts on behalf of, a customer for the purposes of investing, managing, or administering funds deposited in the name of the customer with a Financial Institution other than a Nonparticipating Financial Institution. 
Investicijski subjekt, ki je ustanovljen v Sloveniji in je finančna institucija izključno zato, ker: (1) stranki svetuje glede naložb in deluje zanjo ali (2) upravlja portfelje za stranko in deluje zanjo pri vlaganju, upravljanju ali vodenju sredstev, deponiranih v imenu stranke pri finančni instituciji, ki ni nesodelujoča finančna institucija.
Collective Investment Vehicle. 
Kolektivni naložbeni nosilec.
An Investment Entity established in Slovenia that is regulated as a collective investment vehicle, provided that all of the interests in the collective investment vehicle (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. 
Naložbeni subjekt, ki je ustanovljen v Sloveniji in s predpisi urejen kot kolektivni naložbeni nosilec, če ima vse deleže v kolektivnem naložbenem nosilcu (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.
Special Rules. 
Posebna pravila.
The following rules apply to an Investment Entity: 
Za investicijski subjekt veljajo naslednja pravila:
With respect to interests in an Investment Entity that is a collective investment vehicle described in paragraph D of this section, the reporting obligations of any Investment Entity (other than a Financial Institution through which interests in the collective investment vehicle are held) shall be deemed fulfilled. 
glede deležev v investicijskem subjektu, ki je kolektivni naložbeni nosilec, opisan v odstavku D tega oddelka, se za obveznosti poročanja katerega koli investicijskega subjekta (razen finančne institucije, prek katere ima kdo deleže v kolektivnem naložbenem nosilcu) šteje, da so izpolnjene;