natgillin/translations-raw huggingface dataset:
Subject to subparagraph B(2) of this section, a Reporting Slovenian Financial Institution may determine that the Account Holder is an Active NFFE, a Slovenian Financial Institution, or other Partner Jurisdiction Financial Institution if the Reporting Slovenian Financial Institution reasonably determines that the Account Holder has such status on the basis of the Account Holder&apos;s Global Intermediary Identification Number or other information that is publicly available or in the possession of the Reporting Slovenian Financial Institution, as applicable. 
Ob upoštevanju drugega pododstavka odstavka B tega oddelka lahko poročevalska finančna institucija Slovenije ugotovi, da je imetnik računa aktivni NFTS, finančna institucija Slovenije ali finančna institucija druge partnerske jurisdikcije, če utemeljeno ugotovi, da ima imetnik računa tak status na podlagi globalne posredniške identifikacijske številke ali drugih informacij, ki so javno dostopne oziroma s katerimi razpolaga poročevalska finančna institucija Slovenije.
If the Account Holder is a Slovenian Financial Institution or other Partner Jurisdiction Financial Institution treated by the IRS as a Nonparticipating Financial Institution, then the account is not a U.S. Reportable Account, but payments to the Account Holder must be reported as contemplated in subparagraph 1(b) of Article 4 of the Agreement. 
Če je imetnik računa slovenska finančna institucija ali finančna institucija partnerske jurisdikcije, ki jo IRS obravnava kot nesodelujočo finančno institucijo, se račun ne šteje za račun ZDA, o katerem se poroča, vendar je treba o plačilih imetniku računa poročati, kot je predvideno v pododstavku b) prvega odstavka 4. člena sporazuma.
In all other cases, a Reporting Slovenian Financial Institution must obtain a self-certification from the Account Holder to establish the Account Holder&apos;s status. 
V vseh drugih primerih mora poročevalska finančna institucija Slovenije od imetnika računa pridobiti samopotrdilo, da ugotovi status imetnika računa.
Based on the self-certification, the following rules apply: 
Pri upoštevanju samopotrdila veljajo naslednja pravila:
If the Account Holder is a Specified U.S. Person, the Reporting Slovenian Financial Institution must treat the account as a U.S. Reportable Account. 
Če je imetnik računa določena oseba ZDA, mora poročevalska finančna institucija Slovenije tak račun obravnavati kot račun ZDA, o katerem se poroča.
If the Account Holder is a Passive NFFE, the Reporting Slovenian Financial Institution must identify the Controlling Persons as determined under AML/KYC Procedures, and must determine whether any such person is a U.S. citizen or resident on the basis of a self-certification from the Account Holder or such person. 
Če je imetnik računa pasivni NFTS, mora poročevalska finančna institucija Slovenije identificirati obvladujoče osebe, kot so ugotovljene po postopkih za preprečevanje pranja denarja ali poznavanje strank, in mora na podlagi samopotrdila imetnika računa ali take osebe ugotoviti, ali je katera koli taka oseba državljan ali rezident ZDA.
If any such person is a U.S. citizen or resident, the Reporting Slovenian Financial Institution must treat the account as a U.S. Reportable Account. 
Če je katera koli taka oseba državljan ali rezident ZDA, mora poročevalska finančna institucija Slovenije račun obravnavati kot račun ZDA, o katerem se poroča.
If the Account Holder is: 
Če je subjekt, ki je imetnik računa:
(i) a U.S. Person that is not a Specified U.S. Person; (ii) subject to subparagraph B(3)(d) of this section, a Slovenian Financial Institution or other Partner Jurisdiction Financial Institution; (iii) a participating FFI, a deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; (iv) an Active NFFE; or (v) a Passive NFFE none of the Controlling Persons of which is a U.S. citizen or resident, then the account is not a U.S. Reportable Account, and no reporting is required with respect to the account. 
(i) oseba ZDA, ki ni določena oseba ZDA; (ii) finančna institucija Slovenije ali finančna institucija druge partnerske jurisdikcije v skladu s točko d) tretjega pododstavka odstavka B tega oddelka; (iii) sodelujoča TFI, TFI, domnevno skladna s FATCA, ali oproščeni upravičeni lastnik, kakor so ti izrazi opredeljeni v ustreznih predpisih finančnega ministrstva ZDA; (iv) aktivni NFTS ali (v) pasivni NFTS, pri katerem nobena od obvladujočih oseb ni državljan ali rezident ZDA, se račun ne šteje za račun ZDA, o katerem se poroča, in se v zvezi z njim poročanje ne zahteva.
If the Account Holder is a Nonparticipating Financial Institution (including a Slovenian Financial Institution or other Partner Jurisdiction Financial Institution treated by the IRS as a Nonparticipating Financial Institution), then the account is not a U.S. Reportable Account, but payments to the Account Holder must be reported as contemplated in subparagraph 1(b) of Article 4 of the Agreement. 
Če je imetnik računa nesodelujoča finančna institucija (vključno s finančno institucijo Slovenije ali finančno institucijo druge partnerske jurisdikcije, ki jo IRS obravnava kot nesodelujočo finančno institucijo), se račun ne šteje za račun ZDA, o katerem se poroča, vendar je treba o plačilih imetniku računa poročati, kot je predvideno v pododstavku b) prvega odstavka 4. člena sporazuma.
Special Rules and Definitions. 
Posebna pravila in pomen izrazov.
The following additional rules and definitions apply in implementing the due diligence procedures described above: 
Pri izvajanju zgoraj opisanih postopkov dolžne skrbnosti veljajo naslednja dodatna pravila in pomen izrazov:
A. Reliance on Self-Certifications and Documentary Evidence. 
A. Zanašanje na samopotrdila in dokazne listine.
A Reporting Slovenian Financial Institution may not rely on a self-certification or documentary evidence if the Reporting Slovenian Financial Institution knows or has reason to know that the self-certification or documentary evidence is incorrect or unreliable. 
Poročevalska finančna institucija Slovenije se ne more zanašati na samopotrdilo ali dokazne listine, če spozna ali utemeljeno domneva, da so samopotrdilo ali dokazne listine nepravilni ali nezanesljivi.
&quot;AML/KYC Procedures&quot; means the customer due diligence procedures of a Reporting Slovenian Financial Institution pursuant to the anti-money laundering or similar requirements of Slovenia to which such Reporting Slovenian Financial Institution is subject. 
&quot;Postopki za preprečevanje pranja denarja ali poznavanje strank&quot; pomenijo postopke poročevalske finančne institucije Slovenije glede dolžne skrbnosti v zvezi s strankami v skladu z zahtevami za preprečevanje pranja denarja ali podobnimi zahtevami Slovenije, ki veljajo za poročevalsko finančno institucijo Slovenije.
An &quot;NFFE&quot; means any Non-U.S. Entity that is not an FFI as defined in relevant U.S. Treasury Regulations or is an Entity described in subparagraph B(4)(j) of this section, and also includes any Non-U.S. Entity that is established in Slovenia or another Partner Jurisdiction and that is not a Financial Institution. 
&quot;NFTS&quot; pomeni kateri koli subjekt, ki ni subjekt ZDA, pri čemer ni TFI, kakor je opredeljena v ustreznih predpisih finančnega ministrstva ZDA, ali je subjekt, opisan v točki j) četrtega pododstavka odstavka B tega oddelka, ter vključuje tudi kateri koli subjekt, ki ni subjekt ZDA, ki je ustanovljen v Sloveniji ali v drugi partnerski jurisdikciji in ni finančna institucija.
A &quot;Passive NFFE&quot; means any NFFE that is not (i) an Active NFFE, or (ii) a withholding foreign partnership or withholding foreign trust pursuant to relevant U.S. Treasury Regulations. 
&quot;Pasivni NFTS&quot; pomeni kateri koli NFTS, ki ni: (i) aktivni NFTS ali (ii) tuje partnerstvo ali tuji skrbniški sklad, odgovoren za odtegljaje po ustreznih predpisih finančnega ministrstva ZDA.
An &quot;Active NFFE&quot; means any NFFE that meets any of the following criteria: 
&quot;Aktivni NFTS&quot; pomeni NFTS, ki izpolnjuje katero koli od naslednjih meril:
Less than 50 percent of the NFFE&apos;s gross income for the preceding calendar year or other appropriate reporting period is passive income and less than 50 percent of the assets held by the NFFE during the preceding calendar year or other appropriate reporting period are assets that produce or are held for the production of passive income; 
manj kakor 50 odstotkov bruto dohodka NFTS v predhodnem koledarskem letu ali drugem ustreznem poročevalnem obdobju je pasivni dohodek in manj kakor 50 odstotkov sredstev, ki jih je imel NFFS v predhodnem koledarskem letu ali drugem ustreznem poročevalnem obdobju, pa so sredstva, ki ustvarjajo pasivni dohodek ali se z njimi lahko ustvarja pasivni dohodek;
The stock of the NFFE is regularly traded on an established securities market or the NFFE is a Related Entity of an Entity the stock of which is regularly traded on an established securities market; 
z delnicami NFTS se redno trguje na organiziranem trgu vrednostnih papirjev ali je NFTS povezani subjekt subjekta, z delnicami katerega se redno trguje na organiziranem trgu vrednostnih papirjev;
The NFFE is organized in a U.S. Territory and all of the owners of the payee are bona fide residents of that U.S. Territory; 
NFTS je organiziran na odvisnem ozemlju ZDA in vsi lastniki prejemnika plačila so dobroverni rezidenti tega odvisnega ozemlja ZDA;
The NFFE is a government (other than the U.S. government), a political subdivision of such government (which, for the avoidance of doubt, includes a state, province, county, or municipality), or a public body performing a function of such government or a political subdivision thereof, a government of a U.S. Territory, an international organization, a non-U.S. central bank of issue, or an Entity wholly owned by one or more of the foregoing; 
NFTS je vlada (ki ni vlada ZDA), politična enota take vlade (ki vključuje, da ne bi bilo dvoma, državo, pokrajino, okrožje ali občino) ali javni organ, ki opravlja naloge take vlade ali njene politične enote, vlada odvisnega ozemlja ZDA, mednarodna organizacija, centralna emisijska banka, ki ni banka ZDA, ali subjekt, ki je v celotni lasti enega ali več prej navedenih;
Substantially all of the activities of the NFFE consist of holding (in whole or in part) the outstanding stock of, or providing financing and services to, one or more subsidiaries that engage in trades or businesses other than the business of a Financial Institution, except that an entity shall not qualify for NFFE status if the entity functions (or holds itself out) as an investment fund, such as a private equity fund, venture capital fund, leveraged buyout fund, or any investment vehicle whose purpose is to acquire or fund companies and then hold interests in those companies as capital assets for investment purposes; 
pretežen del dejavnosti NFTS je imetništvo (v celoti ali delno) izdanih delnic v eni ali več hčerinskih družbah, ki ne trgujejo ali poslujejo kot finančne institucije, ali zagotavljanje financiranja in storitev tem družbam, pri čemer subjekt ne more pridobiti statusa NFTS, če deluje (ali se predstavlja) kot investicijski sklad, na primer zasebni lastniški sklad, sklad tveganega kapitala, sklad za odkupe z zadolžitvijo ali kot kateri koli naložbeni nosilec, katerega namen je pridobivanje ali financiranje družb in nato imetništvo deležev v teh družbah kot kapitalskih sredstev za vlaganje;
The NFFE is not yet operating a business and has no prior operating history, but is investing capital into assets with the intent to operate a business other than that of a Financial Institution, provided that the NFFE shall not qualify for this exception after the date that is 24 months after the date of the initial organization of the NFFE; 
NFTS še ne opravlja dejavnosti in je ni opravljal v preteklosti, vendar vlaga premoženje v sredstva z namenom opravljati dejavnost, ki ni dejavnost finančne institucije, pod pogojem, da za NFTS ta izjema ne velja po dnevu, ko poteče 24 mesecev od dneva, ko je bil NFTS organiziran;
The NFFE was not a Financial Institution in the past five years, and is in the process of liquidating its assets or is reorganizing with the intent to continue or recommence operations in a business other than that of a Financial Institution; 
NFTS v preteklih petih letih ni bil finančna institucija in je v postopku likvidiranja svojih sredstev ali reorganizacije z namenom nadaljevati ali ponovno vzpostaviti poslovanje, ki ni poslovanje finančne institucije;
The NFFE primarily engages in financing and hedging transactions with, or for, Related Entities that are not Financial Institutions, and does not provide financing or hedging services to any Entity that is not a Related Entity, provided that the group of any such Related Entities is primarily engaged in a business other than that of a Financial Institution; 
NFTS se ukvarja predvsem s transakcijami financiranja in varovanja pred tveganji s povezanimi subjekti, ki niso finančne institucije, ali zanje in ne zagotavlja finančnih storitev ali storitev varovanja pred tveganji subjektu, ki ni povezani subjekt, pod pogojem, da se skupina katerih koli tako povezanih subjektov ukvarja predvsem s poslovanjem, ki ni poslovanje finančne institucije;
The NFFE is an &quot;excepted NFFE&quot; as described in relevant U.S. Treasury Regulations; or 
NFTS je &quot;izvzeti NFTS&quot;, kot je opisan v ustreznih predpisih finančnega ministrstva ZDA, ali
The NFFE meets all of the following requirements: 
NFTS izpolnjuje vse naslednje zahteve:
i. It is established and operated in its jurisdiction of residence exclusively for religious, charitable, scientific, artistic, cultural, athletic, or educational purposes; or it is established and operated in its jurisdiction of residence and it is a professional organization, business league, chamber of commerce, labor organization, agricultural or horticultural organization, civic league or an organization operated exclusively for the promotion of social welfare; 
i. je ustanovljen in deluje v jurisdikciji, katere rezident je, izključno v verske, dobrodelne, znanstvene, umetniške, kulturne, športne ali izobraževalne namene ali je ustanovljen in deluje v jurisdikciji, katere rezident je, ter je strokovna organizacija, poslovno združenje, gospodarska zbornica, delavska organizacija, kmetijska ali hortikulturna organizacija, državljansko združenje ali organizacija, ki deluje izključno za spodbujanje družbene blaginje,
ii. It is exempt from income tax in its jurisdiction of residence; 
ii. je oproščen davka od dohodka v jurisdikciji, katere rezident je,
iii. It has no shareholders or members who have a proprietary or beneficial interest in its income or assets; 
iii. nima družbenikov ali članov, ki bi imeli lastniški ali upravičeni delež v njegovem dohodku ali sredstvih,
iv. The applicable laws of the NFFE&apos;s jurisdiction of residence or the NFFE&apos;s formation documents do not permit any income or assets of the NFFE to be distributed to, or applied for the benefit of, a private person or non-charitable Entity other than pursuant to the conduct of the NFFE&apos;s charitable activities, or as payment of reasonable compensation for services rendered, or as payment representing the fair market value of property which the NFFE has purchased; and 
iv. veljavna zakonodaja jurisdikcije, katere rezident je NFTS, ali listine o ustanovitvi NFTS ne dovoljujejo delitve dohodka ali sredstev NFTS ali njihove uporabe v korist zasebne osebe ali nedobrodelnega subjekta, razen pri dobrodelnem delovanju NFTS ali kot plačilo primernega nadomestila za opravljene storitve ali kot plačilo, ki ustreza pošteni tržni vrednosti premoženja, ki ga je kupil NFTS, in
v. The applicable laws of the NFFE&apos;s jurisdiction of residence or the NFFE&apos;s formation documents require that, upon the NFFE&apos;s liquidation or dissolution, all of its assets be distributed to a governmental entity or other non-profit organization, or escheat to the government of the NFFE&apos;s jurisdiction of residence or any political subdivision thereof. 
v. veljavna zakonodaja jurisdikcije, katere rezident je NFTS, ali listine o ustanovitvi NFTS določajo, da se ob likvidaciji ali prenehanju NFTS vsa njegova sredstva razdelijo državnemu subjektu ali drugi nepridobitni organizaciji ali pripadejo vladi jurisdikcije, katere rezident je NFTS, ali kateri koli njeni politični enoti.
A &quot;Preexisting Account&quot; means a Financial Account maintained by a Reporting Financial Institution as of June 30, 2014. 
&quot;Že obstoječi račun&quot; pomeni finančni račun, ki ga vodi poročevalska finančna institucija na dan 30. junija 2014.
C. Account Balance Aggregation and Currency Translation Rules. 
C. Pravila o seštevanju stanj na računih in pretvorbi valut
Aggregation of Individual Accounts. 
Seštevanje računov posameznika.
For purposes of determining the aggregate balance or value of Financial Accounts held by an individual, a Reporting Slovenian Financial Institution is required to aggregate all Financial Accounts maintained by the Reporting Slovenian Financial Institution, or by a Related Entity, but only to the extent that the Reporting Slovenian Financial Institution&apos;s computerized systems link the Financial Accounts by reference to a data element such as client number or taxpayer identification number, and allow account balances or values to be aggregated. 
Pri ugotavljanju skupnega stanja ali vrednosti finančnih računov, ki jih ima posameznik, mora poročevalska finančna institucija Slovenije sešteti vse finančne račune, ki jih vodi ona sama ali povezani subjekt, vendar samo če računalniški sistemi poročevalske finančne institucije Slovenije povezujejo račune po podatkovnem elementu, kakor je številka stranke ali identifikacijska številka davkoplačevalca, in omogočajo seštevanje stanj na računih ali vrednosti računov.
Each holder of a jointly held Financial Account shall be attributed the entire balance or value of the jointly held Financial Account for purposes of applying the aggregation requirements described in this paragraph 1. 
Pri izpolnjevanju zahtev glede seštevanja, opisanih v tem prvem odstavku, se vsakemu imetniku skupnega finančnega računa pripiše celotno stanje ali vrednost skupnega finančnega računa.
Aggregation of Entity Accounts. 
Seštevanje računov subjekta.
For purposes of determining the aggregate balance or value of Financial Accounts held by an Entity, a Reporting Slovenian Financial Institution is required to take into account all Financial Accounts that are maintained by the Reporting Slovenian Financial Institution, or by a Related Entity, but only to the extent that the Reporting Slovenian Financial Institution&apos;s computerized systems link the Financial Accounts by reference to a data element such as client number or taxpayer identification number, and allow account balances or values to be aggregated. 
Pri ugotavljanju skupnega stanja ali vrednosti finančnih računov, ki jih ima subjekt, mora poročevalska finančna institucija Slovenije upoštevati vse finančne račune, ki jih vodi ona sama ali povezani subjekt, vendar samo če računalniški sistemi poročevalske finančne institucije Slovenije povezujejo račune po podatkovnem elementu, kakor je številka stranke ali identifikacijska številka davkoplačevalca, in omogočajo seštevanje stanj na računih ali vrednosti računov.
Special Aggregation Rule Applicable to Relationship Managers. 
Posebno pravilo o seštevanju za uslužbence za poslovanja s strankami.
For purposes of determining the aggregate balance or value of Financial Accounts held by a person to determine whether a Financial Account is a High Value Account, a Reporting Slovenian Financial Institution is also required, in the case of any Financial Accounts that a relationship manager knows, or has reason to know, are directly or indirectly owned, controlled, or established (other than in a fiduciary capacity) by the same person, to aggregate all such accounts. 
Pri ugotavljanju skupnega stanja ali vrednosti finančnih računov, ki jih ima oseba, da se ugotovi, ali gre za finančni račun visoke vrednosti, mora poročevalska finančna institucija Slovenije tudi v primeru katerih koli finančnih računov, glede katerih uslužbenec za poslovanje s strankami spozna ali utemeljeno domneva, da jih ima v neposredni ali posredni lasti, jih nadzoruje ali odpre (drugače kot fiduciar) ista oseba, sešteti vse take račune.
Currency Translation Rule. 
Pravilo o pretvorbi valut.
For purposes of determining the balance or value of Financial Accounts denominated in a currency other than the U.S. dollar, a Reporting Slovenian Financial Institution must convert the U.S. dollar threshold amounts described in this Annex I into such currency using a published spot rate determined as of the last day of the calendar year preceding the year in which the Reporting Slovenian Financial Institution is determining the balance or value. 
Pri ugotavljanju stanja ali vrednosti finančnih računov, izraženih v valuti, ki ni ameriški dolar, mora poročevalska finančna institucija Slovenije dolarske mejne zneske, opisane v tej prilogi I, preračunati v tako valuto z uporabo veljavnega tečaja, objavljenega na zadnji dan koledarskega leta pred letom, v katerem ugotavlja stanje ali vrednost.
D. Documentary Evidence. 
D. Dokazne listine.
For purposes of this Annex I, acceptable documentary evidence includes any of the following: 
V tej prilogi I sprejemljive dokazne listine vključujejo kar koli od naslednjega:
A certificate of residence issued by an authorized government body (for example, a government or agency thereof, or a municipality) of the jurisdiction in which the payee claims to be a resident. 
potrdilo o rezidentstvu, ki ga izda pooblaščeni javni organ (na primer vlada ali njena agencija ali občina) jurisdikcije, za katero prejemnik plačila zatrjuje, da je njen rezident;
With respect to an individual, any valid identification issued by an authorized government body (for example, a government or agency thereof, or a municipality), that includes the individual&apos;s name and is typically used for identification purposes. 
glede posameznika kateri koli veljaven identifikacijski dokument, ki ga izda pooblaščeni javni organ (na primer vlada ali njena agencija ali občina) in vsebuje ime in priimek posameznika ter se praviloma uporablja za ugotavljanje istovetnosti;
With respect to an Entity, any official documentation issued by an authorized government body (for example, a government or agency thereof, or a municipality) that includes the name of the Entity and either the address of its principal office in the jurisdiction (or U.S. Territory) in which it claims to be a resident or the jurisdiction (or U.S. Territory) in which the Entity was incorporated or organized. 
glede subjekta katero koli uradno dokumentacijo, ki jo izda pooblaščeni javni organ (na primer vlada ali njena agencija ali občina) in vsebuje ime subjekta ter ali naslov njegovega sedeža v jurisdikciji (ali na odvisnem ozemlju ZDA), za katero zatrjuje, da je njen rezident, ali jurisdikcijo (ali odvisno ozemlje ZDA), v kateri je bil subjekt ustanovljen ali organiziran;
With respect to a Financial Account maintained in a jurisdiction with anti-money laundering rules that have been approved by the IRS in connection with a Qualified Intermediary (&quot;QI&quot;) agreement (as described in relevant U.S. Treasury Regulations), any of the documents, other than a Form W-8 or W-9, referenced in the jurisdiction&apos;s attachment to the QI agreement for identifying individuals or Entities. 
glede finančnega računa, ki se vodi v jurisdikciji s pravili za preprečevanje pranja denarja, ki jih je odobril IRS v zvezi s sporazumom o kvalificiranem posredniku (QI) (kot je opisano v ustreznih predpisih finančnega ministrstva ZDA), kateri koli od dokumentov razen obrazca W-8 ali W-9, ki je naveden v prilogi k sporazumu QI za jurisdikcijo v zvezi z identifikacijo posameznikov ali subjektov;
Any financial statement, third-party credit report, bankruptcy filing, or U.S. Securities and Exchange Commission report. 
kateri koli finančni izkaz, poročilo tretje osebe o kreditni sposobnosti, vloga za stečaj ali poročilo Komisije za vrednostne papirje in borzo ZDA.