natgillin/translations-raw huggingface dataset:
E. Alternative Procedures for Financial Accounts Held by Individual Beneficiaries of a Cash Value Insurance Contract. 
E. Alternativni postopki za finančne račune, ki jih imajo posamezni upravičenci po zavarovalni pogodbi z odkupno vrednostjo.
A Reporting Slovenian Financial Institution may presume that an individual beneficiary (other than the owner) of a Cash Value Insurance Contract receiving a death benefit is not a Specified U.S. Person and may treat such Financial Account as other than a U.S. Reportable Account unless the Reporting Slovenian Financial Institution has actual knowledge, or reason to know, that the beneficiary is a Specified U.S. Person. 
Poročevalska finančna institucije Slovenije lahko domneva, da posamezen upravičenec (ki ni lastnik) po zavarovalni pogodbi z odkupno vrednostjo, ki prejme izplačilo v primeru smrti, ni določena oseba ZDA, in lahko tak finančni račun obravnava kot račun, ki ni račun ZDA, o katerem se poroča, razen če ne spozna ali utemeljeno ne domneva, da je upravičenec določena oseba ZDA.
A Reporting Slovenian Financial Institution has reason to know that a beneficiary of a Cash Value Insurance Contract is a Specified U.S. Person if the information collected by the Reporting Slovenian Financial Institution and associated with the beneficiary contains U.S. indicia as described in subparagraph (B)(1) of section II of this Annex I. 
Poročevalska finančna institucija Slovenije utemeljeno domneva, da je upravičenec po zavarovalni pogodbi z odkupno vrednostjo določena oseba ZDA, če informacije, ki jih je zbrala in so povezane z upravičencem, vsebujejo indice ZDA, kot je opisano v prvem pododstavku odstavka B oddelka II te priloge I.
If a Reporting Slovenian Financial Institution has actual knowledge, or reason to know, that the beneficiary is a Specified U.S. Person, the Reporting Slovenian Financial Institution must follow the procedures in subparagraph B(3) of section II of this Annex I. 
Če poročevalska finančna institucija Slovenije spozna ali utemeljeno domneva, da je upravičenec določena oseba ZDA, mora ravnati po postopkih iz tretjega pododstavka odstavka B oddelka II te priloge I.
F. Reliance on Third Parties. 
F. Zanašanje na tretje osebe.
Regardless of whether an election is made under paragraph C of section I of this Annex I, Slovenia may permit Reporting Slovenian Financial Institutions to rely on due diligence procedures performed by third parties, to the extent provided in relevant U.S. Treasury Regulations. 
Ne glede na to, ali se izbere možnost po odstavku C oddelka I te priloge I, lahko Slovenija poročevalskim finančnim institucijam Slovenije dovoli, da se zanesejo na postopke dolžne skrbnosti, ki jih izvajajo tretje osebe, kot to dopuščajo ustrezni predpisi finančnega ministrstva ZDA.
The following Entities shall be treated as exempt beneficial owners or deemed-compliant FFIs, as the case may be, and the following accounts are excluded from the definition of Financial Accounts. 
Naslednji subjekti se odvisno od primera obravnavajo kot oproščeni upravičeni lastniki ali kot TFI, domnevno skladne s FATCA, in naslednji računi so izvzeti iz opredelitve finančnih računov.
This Annex II may be modified by a mutual written decision entered into between the Competent Authorities of Slovenia and the United States: 
Ta priloga II se lahko spremeni s skupno pisno odločitvijo pristojnih organov Slovenije in Združenih držav, tako da se:
(1) to include additional Entities and accounts that present a low risk of being used by U.S. Persons to evade U.S. tax and that have similar characteristics to the Entities and accounts described in this Annex II as of the date of signature of the Agreement; or (2) to remove Entities and accounts that, due to changes in circumstances, no longer present a low risk of being used by U.S. Persons to evade U.S. tax. 
(1) vključijo dodatni subjekti in računi, pri katerih je majhno tveganje, da bi jih osebe ZDA uporabljale za izogibanje davku ZDA, in ki imajo podobne značilnosti kot subjekti in računi, opisani v tej prilogi II, na dan podpisa sporazuma, ali (2) izločijo subjekti in računi, pri katerih zaradi spremenjenih okoliščin ni več majhnega tveganja, da bi jih osebe ZDA uporabljale za izogibanje davku ZDA.
Any such addition or removal shall be effective on the date of signature of the mutual decision, unless otherwise provided therein. 
Vsaka taka dodatna vključitev ali izločitev se začne uporabljati z dnem podpisa skupne odločitve, razen če ni drugače določeno.
Procedures for reaching such a mutual decision may be included in the mutual agreement or arrangement described in paragraph 6 of Article 3 of the Agreement. 
Postopki za dosego take skupne odločitve se lahko vključijo v skupni dogovor ali ureditev, opisano v šestem odstavku 3. člena sporazuma.
I. Exempt Beneficial Owners other than Funds. 
I. Oproščeni upravičeni lastniki, ki niso skladi.
The following Entities shall be treated as Non-Reporting Slovenian Financial Institutions and as exempt beneficial owners for purposes of sections 1471 and 1472 of the U.S. Internal Revenue Code, other than with respect to a payment that is derived from an obligation held in connection with a commercial financial activity of a type engaged in by a Specified Insurance Company, Custodial Institution, or Depository Institution. 
Naslednji subjekti se obravnavajo kot neporočevalske finančne institucije Slovenije in kot oproščeni upravičeni lastniki po oddelkih 1471 in 1472 Zakonika o notranjih prihodkih ZDA, razen v zvezi s plačilom, ki izhaja iz obveznosti v zvezi s komercialno finančno dejavnostjo take vrste, kot jo opravlja določena zavarovalna družba, skrbniška institucija ali depozitna institucija.
Governmental Entity. 
Državni subjekt.
The government of Slovenia, any political subdivision of Slovenia (which, for the avoidance of doubt, includes a state, province, county, or municipality), or any wholly owned agency or instrumentality of Slovenia or any one or more of the foregoing (each, a &quot;Slovenian Governmental Entity&quot;). 
Vlada Slovenije, katera koli politična enota Slovenije (ki vključuje, da ne bi bilo dvoma, državo, pokrajino, okrožje ali občino) ali katera koli agencija ali javni organ v celotni lasti Slovenije ali enega ali več prej navedenih (vsak &quot;državni subjekt Slovenije&quot;).
This category is comprised of the integral parts, controlled entities, and political subdivisions of Slovenia. 
Ta skupina vključuje sestavne dele, nadzorovane subjekte in politične enote Slovenije.
An integral part of Slovenia means any person, organization, agency, bureau, fund, instrumentality, or other body, however designated, that constitutes a governing authority of Slovenia. 
Sestavni del Slovenije pomeni osebo, organizacijo, agencijo, urad, sklad, javni organ ali kakor koli imenovano drugo telo, ki je organ oblasti Slovenije.
The net earnings of the governing authority must be credited to its own account or to other accounts of Slovenia, with no portion inuring to the benefit of any private person. 
Čisti dobiček organa oblasti se mora pripisati na njegov račun ali druge račune Slovenije, pri čemer noben del ne gre v korist katere koli zasebne osebe.
An integral part does not include any individual who is a sovereign, official, or administrator acting in a private or personal capacity. 
Sestavni del ne vključuje posameznika, ki je vladar, uradnik ali upravljavec, ki nastopa zasebno ali v osebnem svojstvu.
A controlled entity means an Entity that is separate in form from Slovenia or that otherwise constitutes a separate juridical entity, provided that: 
Nadzorovani subjekt pomeni subjekt, ki je po obliki ločen od Slovenije ali je drugače ločen pravni subjekt, če:
The Entity is wholly owned and controlled by one or more Slovenian Governmental Entities directly or through one or more controlled entities; 
je subjekt v celotni lasti in pod nadzorom enega ali več državnih subjektov Slovenije, in sicer neposredno ali prek enega ali več nadzorovanih subjektov,
The Entity&apos;s net earnings are credited to its own account or to the accounts of one or more Slovenian Governmental Entities, with no portion of its income inuring to the benefit of any private person; and 
se čisti dobiček subjekta pripiše na njegov račun ali račune enega ali več državnih subjektov Slovenije, pri čemer noben del njegovega dohodka ne gre v korist katere koli zasebne osebe, in
The Entity&apos;s assets vest in one or more Slovenian Governmental Entities upon dissolution. 
se premoženje subjekta ob prenehanju prenese na enega ali več državnih subjektov Slovenije.
Income does not inure to the benefit of private persons if such persons are the intended beneficiaries of a governmental program, and the program activities are performed for the general public with respect to the common welfare or relate to the administration of some phase of government. 
Dohodek ne gre v korist katere koli zasebne osebe, če so take osebe predvideni upravičenci vladnega programa in se dejavnosti po programu izvajajo za širšo javnost v zvezi s splošno blaginjo ali se nanašajo na izvajanje posameznih nalog države.
Notwithstanding the foregoing, however, income is considered to inure to the benefit of private persons if the income is derived from the use of a governmental entity to conduct a commercial business, such as a commercial banking business, that provides financial services to private persons. 
Ne glede na to pa se šteje, da gre dohodek v korist zasebnih oseb, če je dosežen prek državnega subjekta, ki se uporablja za opravljanje komercialne dejavnosti, kot je komercialna bančna dejavnost, s katero se zagotavljajo finančne storitve zasebnim osebam.
Any international organization or wholly owned agency or instrumentality thereof. 
Katera koli mednarodna organizacija ali agencija ali javni organ v njeni celotni lasti.
This category includes any intergovernmental organization (including a supranational organization) (1) that is comprised primarily of non-U.S. governments; (2) that has in effect a headquarters agreement with Slovenia; and (3) the income of which does not inure to the benefit of private persons. 
Ta skupina vključuje katero koli medvladno organizacijo (vključno z nadnacionalno organizacijo): (1) ki jo sestavljajo predvsem vlade, ki niso vlada ZDA, (2) ki ima s Slovenijo veljaven sporazum o sedežu in (3) dohodek katere ne gre v korist zasebnih oseb.
Central Bank. 
Centralna banka.
An institution that is by law or government sanction the principal authority, other than the government of Slovenia itself, issuing instruments intended to circulate as currency. 
Institucija, ki je po pravu ali odobritvi države glavni organ, ki ni vlada Slovenije sama in izdaja instrumente z namenom, da krožijo kot valuta.
Such an institution may include an instrumentality that is separate from the government of Slovenia, whether or not owned in whole or in part by Slovenia. 
Taka institucija lahko vključuje javni organ, ki je ločen od vlade Slovenije, ne glede na to, ali je v celotni ali delni lasti Slovenije.
Funds that Qualify as Exempt Beneficial Owners. 
Skladi, ki se štejejo za oproščene upravičene lastnike.
The following Entities shall be treated as Non-Reporting Slovenian Financial Institutions and as exempt beneficial owners for purposes of sections 1471 and 1472 of the U.S. Internal Revenue Code. 
Naslednji subjekti se obravnavajo kot neporočevalske finančne institucije Slovenije in kot oproščeni upravičeni lastniki za namene oddelkov 1471 in 1472 Zakonika o notranjih prihodkih ZDA.
Treaty-Qualified Retirement Fund. 
Kvalificirani pokojninski sklad po mednarodni pogodbi.
A fund established in Slovenia, provided that the fund is entitled to benefits under an income tax treaty between Slovenia and the United States on income that it derives from sources within the United States (or would be entitled to such benefits if it derived any such income) as a resident of Slovenia that satisfies any applicable limitation on benefits requirement, and is operated principally to administer or provide pension or retirement benefits. 
Sklad, ki je ustanovljen v Sloveniji, če je upravičen do koristi po mednarodni pogodbi v zvezi z davkom od dohodka med Slovenijo in Združenimi državami glede dohodka, ki ga doseže iz virov v Združenih državah (ali bi bil upravičen do takih koristi, če bi dosegel kakršen koli tak dohodek) kot rezident Slovenije, ki izpolnjuje katero koli veljavno zahtevo glede omejitve koristi, in deluje predvsem za upravljanje ali zagotavljanje pokojninskih prejemkov.
Broad Participation Retirement Fund. 
Pokojninski sklad z veliko udeležbo.
A fund established in Slovenia to provide retirement, disability, or death benefits, or any combination thereof, to beneficiaries that are current or former employees (or persons designated by such employees) of one or more employers in consideration for services rendered, provided that the fund: 
Sklad, ki je ustanovljen v Sloveniji za zagotavljanje prejemkov za primer upokojitve, invalidnosti ali smrti ali katere koli kombinacije teh upravičencem, ki so sedanji ali nekdanji zaposleni (ali osebe, ki jih določijo taki zaposleni) pri enem ali več delodajalcih, zaradi opravljenih storitev, če:
Does not have a single beneficiary with a right to more than five percent of the fund&apos;s assets; 
sklad nima niti enega upravičenca s pravico do več kot 5 odstotkov sredstev sklada;
Is subject to government regulation and provides annual information reporting about its beneficiaries to the relevant tax authorities in Slovenia; and 
za sklad veljajo državni predpisi in sklad letno sporoča podatke o svojih upravičencih pristojnemu davčnemu organu v Sloveniji in
Satisfies at least one of the following requirements: 
sklad izpolnjuje vsaj eno od naslednjih zahtev:
The fund is generally exempt from tax in Slovenia on investment income under the laws of Slovenia due to its status as a retirement or pension plan; 
sklad je po zakonodaji Slovenije na splošno oproščen plačila davka v Sloveniji od dohodka iz naložb, ker ima status pokojninskega načrta;
The fund receives at least 50 percent of its total contributions (other than transfers of assets from other plans described in paragraphs A through D of this section or from retirement and pension accounts described in subparagraph A(1) of section V of this Annex II) from the sponsoring employers; 
sklad prejema vsaj 50 odstotkov vseh svojih prispevkov (razen prenosov sredstev iz drugih načrtov, opisanih v odstavkih A do D tega oddelka, ali s pokojninskih računov, opisanih v prvem pododstavku odstavka A oddelka V te priloge II) od delodajalcev financerjev;
Distributions or withdrawals from the fund are allowed only upon the occurrence of specified events related to retirement, disability, or death (except rollover distributions to other retirement funds described in paragraphs A through D of this section or retirement and pension accounts described in subparagraph A(1) of section V of this Annex II), or penalties apply to distributions or withdrawals made before such specified events; or 
izplačila ali dvigi iz sklada so dopustni samo ob določenih dogodkih, povezanih z upokojitvijo, invalidnostjo ali smrtjo (razen izplačil, prenesenih na druge pokojninske sklade, opisane v odstavkih A do D tega oddelka, ali pokojninske račune, opisane v prvem odstavku odstavka A oddelka V te priloge II), ali pa velja sistem malusov za izplačila ali dvige, opravljene pred takimi dogodki, ali
Contributions (other than certain permitted make-up contributions) by employees to the fund are limited by reference to earned income of the employee or may not exceed $50,000 annually, applying the rules set forth in Annex I for account aggregation and currency translation. 
prispevki (razen določenih dopustnih dopolnilnih prispevkov) zaposlenih v sklad so omejeni glede na zasluženi dohodek zaposlenega ali ob upoštevanju pravila iz priloge I o seštevanju računov in pretvorbi valut ne smejo presegati 50.000 USD letno.
Narrow Participation Retirement Fund. 
Pokojninski sklad z majhno udeležbo.
A fund established in Slovenia to provide retirement, disability, or death benefits to beneficiaries that are current or former employees (or persons designated by such employees) of one or more employers in consideration for services rendered, provided that: 
Sklad, ki je ustanovljen v Sloveniji za zagotavljanje prejemkov za primer upokojitve, invalidnosti ali smrti upravičencem, ki so sedanji ali nekdanji zaposleni (ali osebe, ki jih določijo taki zaposleni) pri enem ali več delodajalcih, zaradi opravljenih storitev, če:
The fund has fewer than 50 participants; 
ima sklad manj kot 50 udeležencev;
The fund is sponsored by one or more employers that are not Investment Entities or Passive NFFEs; 
sklad financira en ali več delodajalcev, ki niso investicijski subjekti ali pasivni NFTS;
The employee and employer contributions to the fund (other than transfers of assets from treaty-qualified retirement funds described in paragraph A of this section or retirement and pension accounts described in subparagraph A(1) of section V of this Annex II) are limited by reference to earned income and compensation of the employee, respectively; 
prispevki zaposlenih in delodajalcev v sklad (razen prenosov sredstev iz kvalificiranih pokojninskih skladov po mednarodni pogodbi, opisanih v odstavku A tega oddelka, ali s pokojninskih računov, opisanih v prvem pododstavku odstavka A oddelka V te priloge II) so omejeni glede na zasluženi dohodek oziroma nadomestila zaposlenega;
Participants that are not residents of Slovenia are not entitled to more than 20 percent of the fund&apos;s assets; and 
udeleženci, ki niso rezidenti Slovenije, niso upravičeni do več kot 20 odstotkov sredstev sklada in
The fund is subject to government regulation and provides annual information reporting about its beneficiaries to the relevant tax authorities in Slovenia. 
za sklad veljajo državni predpisi in sklad letno sporoča podatke o svojih upravičencih pristojnemu davčnemu organu v Sloveniji.
Pension Fund of an Exempt Beneficial Owner. 
Pokojninski sklad oproščenega upravičenega lastnika.
A fund established in Slovenia by an exempt beneficial owner to provide retirement, disability, or death benefits to beneficiaries or participants that are current or former employees of the exempt beneficial owner (or persons designated by such employees), or that are not current or former employees, if the benefits provided to such beneficiaries or participants are in consideration of personal services performed for the exempt beneficial owner. 
Sklad, ki ga oproščeni upravičeni lastnik ustanovi v Sloveniji za zagotavljanje prejemkov za primer upokojitve, invalidnosti ali smrti upravičencem ali udeležencem, ki so sedanji ali nekdanji zaposleni oproščenega upravičenega lastnika (ali osebe, ki jih določijo taki zaposleni) ali ki niso sedanji ali nekdanji zaposleni, če se prejemki takim upravičencem ali udeležencem zagotovijo zaradi osebnih storitev, opravljenih za oproščenega upravičenega lastnika.
Investment Entity Wholly Owned by Exempt Beneficial Owners. 
Investicijski subjekt v celotni lasti oproščenih upravičenih lastnikov.
An Entity that is a Slovenian Financial Institution solely because it is an Investment Entity, provided that each direct holder of an Equity Interest in the Entity is an exempt beneficial owner, and each direct holder of a debt interest in such Entity is either a Depository Institution (with respect to a loan made to such Entity) or an exempt beneficial owner. 
Subjekt, ki je finančna institucija Slovenije samo zato, ker je investicijski subjekt, če je vsak neposreden imetnik lastniškega deleža v subjektu oproščeni upravičeni lastnik in je vsak neposreden imetnik dolžniškega deleža v takem subjektu ali depozitna institucija (v zvezi s posojilom, danim takemu subjektu) ali oproščeni upravičeni lastnik.
Small or Limited Scope Financial Institutions that Qualify as Deemed-Compliant FFIs. 
Male ali po dosegu omejene finančne institucije, ki veljajo za TFI, domnevno skladne s FATCA.
The following Financial Institutions 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. 
Naslednje finančne institucije so neporočevalske finančne institucije Slovenije, ki se za namene oddelka 1471 Zakonika o notranjih prihodkih ZDA obravnavajo kot TFI, domnevno skladne s FATCA.
Financial Institution with a Local Client Base. 
Finančne institucije z lokalnimi strankami.
A Financial Institution satisfying the following requirements: 
Finančna institucija, ki izpolnjuje naslednje zahteve:
The Financial Institution must be licensed and regulated as a financial institution under the laws of Slovenia; 
finančna institucija mora imeti dovoljenje in biti urejena s predpisi kot finančna institucija po zakonodaji Slovenije;
The Financial Institution must have no fixed place of business outside of Slovenia. 
finančna institucija ne sme imeti stalnega mesta poslovanja zunaj Slovenije.
For this purpose, a fixed place of business does not include a location that is not advertised to the public and from which the Financial Institution performs solely administrative support functions; 
Pri tem stalno mesto poslovanja ne vključuje lokacije, ki se ne oglašuje v javnosti in na kateri finančna institucija opravlja samo administrativne pomožne funkcije;
The Financial Institution must not solicit customers or Account Holders outside Slovenia. 
finančna institucija ne sme pridobivati strank ali imetnikov računov zunaj Slovenije.
For this purpose, a Financial Institution shall not be considered to have solicited customers or Account Holders outside Slovenia merely because the Financial Institution (a) operates a website, provided that the website does not specifically indicate that the Financial Institution provides Financial Accounts or services to nonresidents, and does not otherwise target or solicit U.S. customers or Account Holders, or (b) advertises in print media or on a radio or television station that is distributed or aired primarily within Slovenia but is also incidentally distributed or aired in other countries, provided that the advertisement does not specifically indicate that the Financial Institution provides Financial Accounts or services to nonresidents, and does not otherwise target or solicit U.S. customers or Account Holders; 
Pri tem se ne šteje, da finančna institucija pridobiva stranke ali imetnike računov zunaj Slovenije samo zato, ker: (a) upravlja spletno stran, če na njej ni posebej navedeno, da finančna institucija zagotavlja finančne račune ali storitve nerezidentom, in se drugače ne osredotoča na stranke ali imetnike računov ZDA oziroma jih ne pridobiva, ali (b) oglašuje v tiskanih medijih ali na radijskih ali televizijskih postajah, ki se razpošiljajo ali ki oddajajo predvsem v Sloveniji, lahko pa se tudi nenamerno razpošiljajo ali oddajajo v drugih državah, če pri oglaševanju ni posebej nakazano, da finančna institucija zagotavlja finančne račune ali storitve nerezidentom, in se drugače ne osredotoča na stranke ali imetnike računov ZDA oziroma jih ne pridobiva;
The Financial Institution must be required under the laws of Slovenia to identify resident Account Holders for purposes of either information reporting or withholding of tax with respect to Financial Accounts held by residents or for purposes of satisfying Slovenia&apos;s AML due diligence requirements; 
finančna institucija mora biti po zakonodaji Slovenije dolžna identificirati imetnike računov, ki so rezidenti, zaradi sporočanja informacij ali odtegovanja davka v zvezi s finančnimi računi, ki jih imajo rezidenti, ali zaradi izpolnjevanja zahtev Slovenije glede dolžne skrbnosti v zvezi s preprečevanjem pranja denarja;
At least 98 percent of the Financial Accounts by value maintained by the Financial Institution must be held by residents (including residents that are Entities) of Slovenia or a Member State of the European Union; 
vsaj 98 odstotkov finančnih računov po vrednosti, ki jih vodi finančna institucija, morajo imeti rezidenti (vključno z rezidenti, ki so subjekti) Slovenije ali druge države članice Evropske unije;