natgillin/translations-raw huggingface dataset:
With respect to New Individual Accounts not described in paragraph A of this section, upon account opening (or within 90 days after the end of the calendar year in which the account ceases to be described in paragraph A of this section), the Reporting Slovenian Financial Institution must obtain a self-certification, which may be part of the account opening documentation, that allows the Reporting Slovenian Financial Institution to determine whether the Account Holder is resident in the United States for tax purposes (for this purpose, a U.S. citizen is considered to be resident in the United States for tax purposes, even if the Account Holder is also a tax resident of another jurisdiction) and confirm the reasonableness of such self-certification based on the information obtained by the Reporting Slovenian Financial Institution in connection with the opening of the account, including any documentation collected pursuant to AML/KYC Procedures. 
Pri novih računih posameznikov, ki niso opisani v odstavku A tega oddelka, mora poročevalska finančna institucija Slovenije ob odprtju računa (ali v 90 dneh po poteku koledarskega leta, v katerem se račun preneha ujemati z opisom iz odstavka A tega oddelka) pridobiti samopotrdilo, ki je lahko del dokumentacije za odprtje računa in ji omogoča ugotoviti, ali je imetnik računa rezident Združenih držav za davčne namene (pri tem se državljan ZDA obravnava kot rezident Združenih držav za davčne namene celo, če je imetnik računa tudi davčni rezident druge jurisdikcije), ter potrditi sprejemljivost takega samopotrdila na podlagi informacij, ki jih je pridobila v zvezi z odprtjem računa, vključno s kakršno koli dokumentacijo, zbrano v skladu s postopki za preprečevanje pranja denarja ali poznavanje strank.
If the self-certification establishes that the Account Holder is resident in the United States for tax purposes, the Reporting Slovenian Financial Institution must treat the account as a U.S. Reportable Account and obtain a self-certification that includes the Account Holder&apos;s U.S. TIN (which may be an IRS Form W-9 or other similar agreed form). 
Če samopotrdilo izkazuje, da je imetnik računa rezident Združenih držav za davčne namene, mora poročevalska finančna institucija Slovenije račun obravnavati kot račun ZDA, o katerem se poroča, in pridobiti samopotrdilo, v katerem je navedena tudi IŠD ZDA imetnika računa (ki je lahko obrazec IRS W-9 ali drug podoben dogovorjen obrazec).
If there is a change of circumstances with respect to a New Individual Account that causes the Reporting Slovenian Financial Institution to know, or have reason to know, that the original self-certification is incorrect or unreliable, the Reporting Slovenian Financial Institution cannot rely on the original self-certification and must obtain a valid self-certification that establishes whether the Account Holder is a U.S. citizen or resident for U.S. tax purposes. 
Če se spremenijo okoliščine v zvezi z novim računom posameznika, zaradi česar poročevalska finančna institucija Slovenije spozna ali utemeljeno domneva, da je prvotno samopotrdilo nepravilno ali nezanesljivo, se poročevalska finančna institucija Slovenije na prvotno samopotrdilo ne more več zanašati in mora pridobiti veljavno samopotrdilo, ki izkazuje, ali je imetnik računa državljan ZDA ali rezident ZDA za davčne namene.
If the Reporting Slovenian Financial Institution is unable to obtain a valid self-certification, the Reporting Slovenian Financial Institution must treat the account as a U.S. Reportable Account. 
Če poročevalska finančna institucija Slovenije ne more pridobiti veljavnega samopotrdila, mora tak račun obravnavati kot račun ZDA, o katerem se poroča.
Preexisting Entity Accounts. 
Že obstoječi računi subjektov.
The following rules and procedures apply for purposes of identifying U.S. Reportable Accounts and accounts held by Nonparticipating Financial Institutions among Preexisting Accounts held by Entities (&quot;Preexisting Entity Accounts&quot;). 
Za identificiranje računov ZDA, o katerih se poroča, in računov, ki jih imajo nesodelujoče finančne institucije, med že obstoječimi računi, ki jih imajo subjekti (že obstoječi računi subjektov), se uporabljajo naslednja pravila in postopki.
A. Entity Accounts Not Required to Be Reviewed, Identified or Reported. 
A. Računi subjektov, za katere se ne zahteva pregled, identificiranje ali poročanje.
Unless the Reporting Slovenian Financial Institution elects otherwise, either with respect to all Preexisting Entity Accounts or, separately, with respect to any clearly identified group of such accounts, where the implementing rules in Slovenia provide for such an election, a Preexisting Entity Account with an account balance or value that does not exceed $250,000 as of June 30, 2014, is not required to be reviewed, identified, or reported as a U.S. Reportable Account until the account balance or value exceeds $1,000,000. 
Razen če se poročevalska finančna institucija Slovenije odloči drugače glede vseh že obstoječih računov subjektov ali posebej glede katere koli jasno opredeljene skupine takih računov, kadar izvedbena pravila v Sloveniji tako izbiro omogočajo, se za že obstoječi račun subjekta s stanjem ali vrednostjo, ki na dan 30. junija 2014 ne presega 250.000 USD, ne zahteva pregled, identificiranje ali poročanje kot za račun ZDA, o katerem se poroča, dokler stanje na računu ali vrednost ne preseže 1.000.000 USD.
B. Entity Accounts Subject to Review. 
B. Računi subjektov, ki se pregledujejo.
A Preexisting Entity Account that has an account balance or value that exceeds $250,000 as of June 30, 2014, and a Preexisting Entity Account that does not exceed $250,000 as of June 30, 2014 but the account balance or value of which exceeds $1,000,000 as of the last day of 2015 or any subsequent calendar year, must be reviewed in accordance with the procedures set forth in paragraph D of this section. 
Že obstoječi račun subjekta s stanjem ali vrednostjo, ki na dan 30. junija 2014 presega 250.000 USD, in že obstoječi račun subjekta, ki na dan 30. junija 2014 ne presega 250.000 USD, vendar njegovo stanje ali vrednost preseže 1.000.000 USD na zadnji dan leta 2015 ali katerega koli naslednjega koledarskega leta, morata biti pregledana v skladu s postopki, navedenimi v odstavku D tega oddelka.
C. Entity Accounts With Respect to Which Reporting Is Required. 
C. Računi subjektov, za katere se zahteva poročanje.
With respect to Preexisting Entity Accounts described in paragraph B of this section, only accounts that are held by one or more Entities that are Specified U.S. Persons, or by Passive NFFEs with one or more Controlling Persons who are U.S. citizens or residents, shall be treated as U.S. Reportable Accounts. 
V zvezi z že obstoječimi računi subjektov, opisanimi v odstavku B tega oddelka, se samo računi, ki jih ima en ali več subjektov, ki so določene osebe ZDA, ali pasivnih NFTS z eno ali več obvladujočimi osebami, ki so državljani ali rezidenti ZDA, obravnavajo kot računi ZDA, o katerih se poroča.
In addition, accounts held by Nonparticipating Financial Institutions shall be treated as accounts for which aggregate payments as described in subparagraph 1(b) of Article 4 of the Agreement are reported to the Slovenian Competent Authority. 
Poleg tega se računi, ki jih imajo nesodelujoče finančne institucije, obravnavajo kot računi, za katere se pristojnemu organu Slovenije sporočajo skupni zneski plačil, kot je opisano v pododstavku b) prvega odstavka 4. člena sporazuma.
D. Review Procedures for Identifying Entity Accounts With Respect to Which Reporting Is Required. 
D. Postopki pregleda za identificiranje računov subjektov, za katere se zahteva poročanje.
For Preexisting Entity Accounts described in paragraph B of this section, the Reporting Slovenian Financial Institution must apply the following review procedures to determine whether the account is held by one or more Specified U.S. Persons, by Passive NFFEs with one or more Controlling Persons who are U.S. citizens or residents, or by Nonparticipating Financial Institutions: 
Za že obstoječe račune subjektov, opisane v odstavku B tega oddelka, mora poročevalska finančna institucija Slovenije uporabiti naslednje postopke pregleda, da ugotovi, ali imajo račun ena ali več določenih oseb ZDA, pasivni NFTS z eno ali več obvladujočih oseb, ki so državljani ali rezidenti ZDA, ali nesodelujoče finančne institucije:
Determine Whether the Entity Is a Specified U.S. Person. 
Ugotavljanje, ali je subjekt določena oseba ZDA
Review information maintained for regulatory or customer relationship purposes (including information collected pursuant to AML/KYC Procedures) to determine whether the information indicates that the Account Holder is a U.S. Person. 
Pregleda informacije, ki jih vodi zaradi predpisov ali zaradi poslovanja s strankami (vključno z informacijami, zbranimi v skladu s postopki za preprečevanje pranja denarja ali poznavanje strank), da ugotovi, ali informacije kažejo na to, da je imetnik računa oseba ZDA.
For this purpose, information indicating that the Account Holder is a U.S. Person includes a U.S. place of incorporation or organization, or a U.S. address. 
Pri tem informacije, ki kažejo na to, da je imetnik računa oseba ZDA, vključujejo kraj ustanovitve ali organiziranja v ZDA ali naslov v ZDA.
If the information indicates that the Account Holder is a U.S. Person, the Reporting Slovenian Financial Institution must treat the account as a U.S. Reportable Account unless it obtains a self-certification from the Account Holder (which may be on an IRS Form W-8 or W-9, or a similar agreed form), or reasonably determines based on information in its possession or that is publicly available, that the Account Holder is not a Specified U.S. Person. 
Če informacije kažejo na to, da je imetnik računa oseba ZDA, mora poročevalska finančna institucija Slovenije račun obravnavati kot račun ZDA, o katerem se poroča, razen če od imetnika računa ne pridobi samopotrdila (ki je lahko na obrazcu IRS W-8 ali W-9 ali podobnem dogovorjenem obrazcu) ali razen če na podlagi informacij s katerimi razpolaga ali so javno dostopne, utemeljeno ne ugotovi, da imetnik računa ni določena oseba ZDA.
Determine Whether a Non-U.S. Entity Is a Financial Institution. 
Ugotavljanje, ali je subjekt, ki ni subjekt ZDA, finančna institucija
Review information maintained for regulatory or customer relationship purposes (including information collected pursuant to AML/KYC Procedures) to determine whether the information indicates that the Account Holder is a Financial Institution. 
Pregleda informacije, ki jih ima zaradi predpisov ali zaradi poslovanja s strankami (vključno z informacijami, zbranimi v skladu s postopki za preprečevanje pranja denarja ali poznavanje strank), da ugotovi, ali informacije kažejo na to, da je imetnik računa finančna institucija.
If the information indicates that the Account Holder is a Financial Institution, or the Reporting Slovenian Financial Institution verifies the Account Holder&apos;s Global Intermediary Identification Number on the published IRS FFI list, then the account is not a U.S. Reportable Account. 
Če informacije kažejo na to, da je imetnik računa finančna institucija, ali če poročevalska finančna institucija Slovenije preveri globalno posredniško identifikacijsko številko imetnika računa na seznamu TFI, ki ga objavi IRS, potem račun ni račun ZDA, o katerem se poroča.
Determine Whether a Financial Institution Is a Nonparticipating Financial Institution Payments to Which Are Subject to Aggregate Reporting Under Subparagraph 1(b) of Article 4 of the Agreement. 
Ugotavljanje, ali je finančna institucija nesodelujoča finančna institucija, za plačila kateri velja skupno poročanje v skladu s pododstavkom b) prvega odstavka 4. člena sporazuma
Subject to subparagraph D(3)(b) of this section, a Reporting Slovenian Financial Institution may determine that the Account Holder is 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 on the published IRS FFI list or other information that is publicly available or in the possession of the Reporting Slovenian Financial Institution, as applicable. 
Ob upoštevanju točke b) tretjega pododstavka odstavka D tega oddelka lahko poročevalska finančna institucija Slovenije ugotovi, da je imetnik računa finančna institucija Slovenije ali finančna institucija druge partnerske jurisdikcije, če utemeljeno ugotovi, da ima imetnik računa tak status na podlagi globalne posredniške identifikacijske številke imetnika računa s seznama TFI, ki ga objavi IRS, ali drugih informacij, ki so javno dostopne oziroma s katerimi poročevalska finančna institucija Slovenije razpolaga.
In such case, no further review, identification, or reporting is required with respect to the account. 
V takem primeru ni potreben noben nadaljnji pregled, identificiranje ali poročanje v zvezi z računom.
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 finančna institucija Slovenije ali finančna institucija 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.
If the Account Holder is not a Slovenian Financial Institution or other Partner Jurisdiction Financial Institution, then the Reporting Slovenian Financial Institution must treat the Account Holder as a Nonparticipating Financial Institution payments to which are reportable under subparagraph 1(b) of Article 4 of the Agreement, unless the Reporting Slovenian Financial Institution: 
Če imetnik računa ni finančna institucija Slovenije ali finančna institucija druge partnerske jurisdikcije, mora poročevalska finančna institucija Slovenije imetnika računa obravnavati kot nesodelujočo finančno institucijo, za plačila kateri se zahteva poročanje v skladu s pododstavkom b) prvega odstavka 4. člena sporazuma, razen če poročevalska finančna institucija Slovenije:
Obtains a self-certification (which may be on an IRS Form W-8 or similar agreed form) from the Account Holder that it is a certified deemed-compliant FFI, or an exempt beneficial owner, as those terms are defined in relevant U.S. Treasury Regulations; or 
ne pridobi samopotrdila (ki je lahko na obrazcu IRS W-8 ali podobnem dogovorjenem obrazcu) od imetnika računa, da je potrjena TFI, domnevno skladna s FATCA, ali oproščeni upravičeni lastnik, kakor sta ta izraza opredeljena v ustreznih predpisih finančnega ministrstva ZDA, ali
In the case of a participating FFI or registered deemed-compliant FFI, verifies the Account Holder&apos;s Global Intermediary Identification Number on the published IRS FFI list. 
v primeru sodelujoče TFI ali registrirane TFI, domnevno skladne s FATCA, ne preveri globalne posredniške identifikacijske številke imetnika računa na seznamu TFI, ki ga objavi IRS.
Determine Whether an Account Held by an NFFE Is a U.S. Reportable Account. 
Ugotavljanje, ali je račun, ki ga ima NFTS, račun ZDA, o katerem se poroča.
With respect to an Account Holder of a Preexisting Entity Account that is not identified as either a U.S. Person or a Financial Institution, the Reporting Slovenian Financial Institution must identify (i) whether the Account Holder has Controlling Persons, (ii) whether the Account Holder is a Passive NFFE, and (iii) whether any of the Controlling Persons of the Account Holder is a U.S. citizen or resident. 
V zvezi z imetnikom že obstoječega računa subjekta, ki ni opredeljen ne kot oseba ZDA ne kot finančna institucija, mora poročevalska finančna institucija Slovenije ugotoviti: (i) ali ima imetnik računa obvladujoče osebe, (ii) ali je imetnik računa pasivni NFTS in (iii) ali je katera od obvladujočih oseb imetnika računa državljan ali rezident ZDA.
In making these determinations the Reporting Slovenian Financial Institution must follow the guidance in subparagraphs D(4)(a) through D(4)(d) of this section in the order most appropriate under the circumstances. 
Pri tem ugotavljanju mora poročevalska finančna institucija Slovenije upoštevati navodila v točkah a) do d) četrtega pododstavka odstavka D tega oddelka v najprimernejšem vrstnem redu glede na okoliščine.
For purposes of determining the Controlling Persons of an Account Holder, a Reporting Slovenian Financial Institution may rely on information collected and maintained pursuant to AML/KYC Procedures. 
Pri ugotavljanju obvladujočih oseb imetnika računa se poročevalska finančna institucija Slovenije lahko opre na informacije, ki se zbirajo in vodijo v skladu s postopki za preprečevanje pranja denarja ali poznavanje strank.
For purposes of determining whether the Account Holder is a Passive NFFE, the Reporting Slovenian Financial Institution must obtain a self-certification (which may be on an IRS Form W-8 or W-9, or on a similar agreed form) from the Account Holder to establish its status, unless it has information in its possession or that is publicly available, based on which it can reasonably determine that the Account Holder is an Active NFFE. 
Pri ugotavljanju, ali je imetnik računa pasivni NFTS, mora poročevalska finančna institucija Slovenije od imetnika računa pridobiti samopotrdilo (ki je lahko na obrazcu IRS W-8 ali W-9 ali podobnem dogovorjenem obrazcu), da ugotovi njegov status, razen če na podlagi informacij, s katerimi razpolaga ali so javno dostopne, utemeljeno ne ugotovi, da je imetnik računa aktivni NFTS.
For purposes of determining whether a Controlling Person of a Passive NFFE is a U.S. citizen or resident for tax purposes, a Reporting Slovenian Financial Institution may rely on: 
Pri ugotavljanju, ali je obvladujoča oseba pasivnega NFTS državljan ali rezident ZDA za davčne namene, se poročevalska finančna institucija Slovenije lahko opre na:
Information collected and maintained pursuant to AML/KYC Procedures in the case of a Preexisting Entity Account held by one or more NFFEs with an account balance or value that does not exceed $1,000,000; or 
informacije, ki se zbirajo in vodijo v skladu s postopki za preprečevanje pranja denarja ali poznavanje strank glede že obstoječega računa subjekta, ki ga ima en ali več NFTS, s stanjem ali vrednostjo, ki ne presega 1.000.000 USD, ali
A self-certification (which may be on an IRS Form W-8 or W-9, or on a similar agreed form) from the Account Holder or such Controlling Person in the case of a Preexisting Entity Account held by one or more NFFEs with an account balance or value that exceeds $1,000,000. 
samopotrdilo (ki je lahko na obrazcu IRS W-8 ali W-9 ali podobnem dogovorjenem obrazcu) imetnika računa ali obvladujoče osebe glede že obstoječega računa subjekta, ki ga ima en ali več NFTS, s stanjem ali vrednostjo, ki presega 1.000.000 USD.
If any Controlling Person of a Passive NFFE is a U.S. citizen or resident, the account shall be treated as a U.S. Reportable Account. 
Če je katera koli obvladujoča oseba pasivnega NFTS državljan ali rezident ZDA, se račun obravnava kot račun ZDA, o katerem se poroča.
E. Timing of Review and Additional Procedures Applicable to Preexisting Entity Accounts. 
E. Časovni okvir postopkov pregleda in dodatnih postopkov, ki veljajo za že obstoječe račune subjektov
Review of Preexisting Entity Accounts with an account balance or value that exceeds $250,000 as of June 30, 2014 must be completed by June 30, 2016. 
Pregled že obstoječih računov subjektov s stanjem ali vrednostjo, ki na dan 30. junija 2014 presega 250.000 USD, se mora dokončati do 30. junija 2016.
Review of Preexisting Entity Accounts with an account balance or value that does not exceed $250,000 as of June 30, 2014, but exceeds $1,000,000 as of December 31 of 2015 or any subsequent year, must be completed within six months after the last day of the calendar year in which the account balance or value exceeds $1,000,000. 
Pregled že obstoječih računov s stanjem ali vrednostjo, ki na dan 30. junija 2014 ne presega 250.000 USD, vendar na dan 31. decembra leta 2015 ali katerega koli naslednjega leta presega 1.000.000 USD, se mora dokončati v šestih mesecih po zadnjem dnevu koledarskega leta, v katerem stanje na računu ali vrednost preseže 1.000.000 USD.
If there is a change of circumstances with respect to a Preexisting Entity Account that causes the Reporting Slovenian Financial Institution to know, or have reason to know, that the self-certification or other documentation associated with an account is incorrect or unreliable, the Reporting Slovenian Financial Institution must redetermine the status of the account in accordance with the procedures set forth in paragraph D of this section. 
Če se spremenijo okoliščine v zvezi z že obstoječim računom subjekta, zaradi česar poročevalska finančna institucija Slovenije spozna ali utemeljeno domneva, da je samopotrdilo ali druga dokumentacija v zvezi z računom nepravilna ali nezanesljiva, mora poročevalska finančna institucija Slovenije ponovno določiti status računa v skladu s postopki iz odstavka D tega oddelka.
V. New Entity Accounts. 
V. Novi računi subjektov.
The following rules and procedures apply for purposes of identifying U.S. Reportable Accounts and accounts held by Nonparticipating Financial Institutions among Financial Accounts held by Entities and opened on or after July 1, 2014 (&quot;New Entity Accounts&quot;). 
Za identificiranje računov ZDA, o katerih se poroča, in računov, ki jih imajo nesodelujoče finančne institucije, med finančnimi računi, ki jih imajo subjekti in so bili odprti 1. julija 2014 ali po njem (novi računi subjektov), se uporabljajo naslednja pravila in postopki.
Unless the Reporting Slovenian Financial Institution elects otherwise, either with respect to all New Entity Accounts or, separately, with respect to any clearly identified group of such accounts, where the implementing rules in Slovenia provide for such election, a credit card account or a revolving credit facility treated as a New Entity Account is not required to be reviewed, identified, or reported, provided that the Reporting Slovenian Financial Institution maintaining such account implements policies and procedures to prevent an account balance owed to the Account Holder that exceeds $50,000. 
Razen če se poročevalska finančna institucija Slovenije odloči drugače glede vseh novih računov subjektov ali posebej glede katere koli jasno opredeljene skupine takih računov, kadar izvedbena pravila v Sloveniji tako izbiro omogočajo, se za račun kreditne kartice ali revolving kredit, ki se obravnava kot nov račun subjekta, ne zahteva pregled, identificiranje ali poročanje, če poročevalska finančna institucija Slovenije, ki vodi tak račun, izvaja politike in postopke za preprečevanje, da bi stanje obveznosti na računu do imetnika računa preseglo 50.000 USD.
Other New Entity Accounts. 
Drugi novi računi subjektov.
With respect to New Entity Accounts not described in paragraph A of this section, the Reporting Slovenian Financial Institution must determine whether the Account Holder is: 
Glede novih računov subjektov, ki niso opisani v odstavku A tega oddelka, mora poročevalska finančna institucija Slovenije ugotoviti, ali je imetnik računa:
(i) a Specified U.S. Person; (ii) 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; or (iv) an Active NFFE or Passive NFFE. 
(i) določena oseba ZDA; (ii) finančna institucija Slovenije ali finančna institucija druge partnerske jurisdikcije; (iii) sodelujoča TFI, TFI, domnevno skladna s FATCA, ali oproščeni upravičeni lastnik, kakor so ti izrazi opredeljeni v ustreznih predpisih finančnega ministrstva ZDA, ali (iv) aktivni NFTS ali pasivni NFTS.