natgillin/translations-raw huggingface dataset:
Whereas, Article 26 of the Convention between the United States of America and the Republic of Slovenia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income and on Capital, done at Ljubljana on June 21, 1999, as amended by the exchange of notes of January 27, 2000 and of January 9, 2001 (the &quot;Convention&quot;) authorizes the exchange of information for tax purposes, including on an automatic basis; 
ker 26. člen Konvencije med Združenimi državami Amerike in Republiko Slovenijo o izogibanju dvojnega obdavčevanja in preprečevanju davčnih utaj v zvezi z davki od dohodka in premoženja, sklenjene v Ljubljani 21. junija 1999 ter spremenjene z izmenjavo not z dne 27. januarja 2000 in 9. januarja 2001 (konvencija), omogoča izmenjavo informacij v davčne namene, vključno z avtomatično izmenjavo;
Whereas, the United States of America enacted provisions commonly known as the Foreign Account Tax Compliance Act (&quot;FATCA&quot;), which introduce a reporting regime for financial institutions with respect to certain accounts; 
ker so Združene države Amerike uzakonile določbe, ki so splošno znane kot Zakon o spoštovanju davčnih predpisov v zvezi z računi v tujini (FATCA) in za finančne institucije uvajajo poročanje v zvezi z nekaterimi računi;
Whereas, the Government of the Republic of Slovenia is supportive of the underlying policy goal of FATCA to improve tax compliance; 
ker Vlada Republike Slovenije podpira glavni cilj FATCA, da se izboljša spoštovanje davčnih predpisov;
Whereas, FATCA has raised a number of issues, including that Slovenian financial institutions may not be able to comply with certain aspects of FATCA due to domestic legal impediments; 
ker FATCA odpira več vprašanj, vključno s tem, da finančne institucije Slovenije ne morejo izpolnjevati nekaterih vidikov FATCA zaradi domačih zakonskih ovir;
Whereas, the Government of the United States of America collects information regarding certain accounts maintained by U.S. financial institutions held by residents of Slovenia and is committed to exchanging such information with the Government of the Republic of Slovenia and pursuing equivalent levels of exchange, provided that the appropriate safeguards and infrastructure for an effective exchange relationship are in place; 
ker Vlada Združenih držav Amerike pridobiva informacije v zvezi z nekaterimi računi rezidentov Slovenije, ki jih vodijo finančne institucije ZDA, ter je zavezana k izmenjavi takih informacij z Vlado Republike Slovenije in doseganju enakovrednih ravni izmenjave, če sta vzpostavljeni ustrezna zaščita in infrastruktura za učinkovito izmenjavo;
Whereas, the Parties are committed to working together over the longer term towards achieving common reporting and due diligence standards for financial institutions; 
ker sta pogodbenici zavezani k dolgoročnemu skupnemu delovanju za doseganje skupnih standardov poročanja in dolžne skrbnosti finančnih institucij;
Whereas, the Government of the United States of America acknowledges the need to coordinate the reporting obligations under FATCA with other U.S. tax reporting obligations of the Slovenian financial institutions to avoid duplicative reporting; 
ker Vlada Združenih držav Amerike priznava potrebo po usklajevanju obveznosti poročanja finančnih institucij Slovenije po FATCA z drugimi obveznostmi davčnega poročanja v ZDA zaradi izognitve dvojnemu poročanju;
Whereas, an intergovernmental approach to FATCA implementation would address legal impediments and reduce burdens for Slovenian financial institutions; 
ker bi se z medvladnim pristopom glede izvajanja FATCA premagovale zakonske ovire in zmanjšala bremena finančnih institucij Slovenije;
Whereas, the Parties desire to conclude an agreement to improve international tax compliance and provide for the implementation of FATCA based on domestic reporting and reciprocal automatic exchange pursuant to the Convention and subject to the confidentiality and other protections provided for therein, including the provisions limiting the use of the information exchanged under the Convention; 
ker pogodbenici želita skleniti sporazum o izboljšanju spoštovanja davčnih predpisov na mednarodni ravni in zagotavljanju izvajanja FATCA na podlagi domačega poročanja in vzajemne avtomatične izmenjave v skladu s konvencijo ter ob upoštevanju zaupnosti in drugih v njej določenih varoval, vključno z določbami o omejevanju uporabe izmenjanih informacij po konvenciji,
The term &quot;United States&quot; means the United States of America, including the States thereof, but does not include the U.S. Territories. 
Izraz &quot;Združene države&quot; pomeni Združene države Amerike, vključno z njihovimi državami, ne vključuje pa odvisnih ozemelj ZDA.
Any reference to a &quot;State&quot; of the United States includes the District of Columbia. 
Sklicevanje na &quot;državo&quot; Združenih držav vključuje Zvezno okrožje Kolumbija.
The term &quot;U.S. Territory&quot; means American Samoa, the Commonwealth of the Northern Mariana Islands, Guam, the Commonwealth of Puerto Rico, or the U.S. Virgin Islands. 
Izraz &quot;odvisno ozemlje ZDA&quot; pomeni Ameriško Samoo, Zvezo Severni Marianski otoki, Guam, Zvezo Portoriko ali Deviške otoke ZDA.
The term &quot;IRS&quot; means the U.S. Internal Revenue Service. 
Izraz &quot;IRS&quot; pomeni Urad za notranje prihodke (Internal Revenue Service).
The term &quot;Slovenia&quot; means the Republic of Slovenia. 
Izraz &quot;Slovenija&quot; pomeni Republiko Slovenijo.
The term &quot;Partner Jurisdiction&quot; means a jurisdiction that has in effect an agreement with the United States to facilitate the implementation of FATCA. 
Izraz &quot;partnerska jurisdikcija&quot; pomeni jurisdikcijo, ki ima z Združenimi državami Amerike sklenjen sporazum, da se omogoča izvajanje FATCA.
The IRS shall publish a list identifying all Partner Jurisdictions. 
IRS objavi seznam vseh partnerskih jurisdikcij.
The term &quot;Competent Authority&quot; means: 
Izraz &quot;pristojni organ&quot; pomeni:
in the case of the United States, the Secretary of the Treasury or his delegate; and 
glede Združenih držav finančnega ministra ali njegovega predstavnika in
in the case of Slovenia, the Ministry of Finance or its authorised representative. 
glede Slovenije Ministrstvo za finance ali njegovega pooblaščenega predstavnika.
The term &quot;Financial Institution&quot; means a Custodial Institution, a Depository Institution, an Investment Entity, or a Specified Insurance Company. 
Izraz &quot;finančna institucija&quot; pomeni katero koli skrbniško institucijo, depozitno institucijo, investicijski subjekt ali določeno zavarovalno družbo.
The term &quot;Custodial Institution&quot; means any Entity that holds, as a substantial portion of its business, financial assets for the account of others. 
Izraz &quot;skrbniška institucija&quot; pomeni kateri koli subjekt, ki ima finančna sredstva za račun drugih kot precejšen del svojega poslovanja.
An entity holds financial assets for the account of others as a substantial portion of its business if the entity&apos;s gross income attributable to the holding of financial assets and related financial services equals or exceeds 20 percent of the entity&apos;s gross income during the shorter of: 
Subjekt ima finančna sredstva za račun drugih kot precejšen del svojega poslovanja, če je subjektov bruto dohodek, pripisljiv imetništvu finančnih sredstev in povezanim finančnim storitvam, najmanj 20 odstotkov subjektovega bruto dohodka v krajšem od obdobij:
(i) the three-year period that ends on December 31 (or the final day of a non-calendar year accounting period) prior to the year in which the determination is being made; or (ii) the period during which the entity has been in existence. 
(i) triletnega obdobja, ki se konča 31. decembra (ali na zadnji dan obračunskega obdobja nekoledarskega leta) pred letom, v katerem se opravi določitev, ali (ii) obdobja obstoja subjekta.
The term &quot;Depository Institution&quot; means any Entity that accepts deposits in the ordinary course of a banking or similar business. 
Izraz &quot;depozitna institucija&quot; pomeni kateri koli subjekt, ki sprejema depozite pri običajnem bančnem ali podobnem poslovanju.
The term &quot;Investment Entity&quot; means any Entity that conducts as a business (or is managed by an entity that conducts as a business) one or more of the following activities or operations for or on behalf of a customer: 
Izraz &quot;investicijski subjekt&quot; pomeni kateri koli subjekt, ki pri poslovanju opravlja (ali ki ga upravlja subjekt, ki pri poslovanju opravlja) eno ali več od teh dejavnosti ali poslov za stranke:
trading in money market instruments (cheques, bills, certificates of deposit, derivatives, etc.); foreign exchange; exchange, interest rate and index instruments; transferable securities; or commodity futures trading; 
trgovanje z instrumenti denarnega trga (čeki, menice, potrdilo o vlogi, izvedeni finančni instrumenti itd.); deviznimi sredstvi; instrumenti, vezanimi na tečaj, obrestno mero in indekse;prenosljivimi vrednostnimi papirji ali blagovnimi terminskimi pogodbami,
individual and collective portfolio management; or 
upravljanje individualnih ali kolektivnih portfeljev ali
otherwise investing, administering, or managing funds or money on behalf of other persons. 
drugo vlaganje, vodenje ali upravljanje sredstev ali denarja za druge osebe.
This subparagraph 1(j) shall be interpreted in a manner consistent with similar language set forth in the definition of &quot;financial institution&quot; in the Financial Action Task Force Recommendations. 
Ta pododstavek j) prvega odstavka se razlaga skladno s podobnimi izrazi, uporabljenimi pri opredelitvi &quot;finančne institucije&quot; v Priporočilih Projektne skupine za finančno ukrepanje.
The term &quot;Specified Insurance Company&quot; means any Entity that is an insurance company (or the holding company of an insurance company) that issues, or is obligated to make payments with respect to, a Cash Value Insurance Contract or an Annuity Contract. 
Izraz &quot;določena zavarovalna družba&quot; pomeni kateri koli subjekt, ki je zavarovalna družba (ali holdinška družba zavarovalne družbe), ki izda zavarovalno pogodbo z odkupno vrednostjo ali pogodbo rentnega zavarovanja ali je obvezana opravljati plačila v zvezi z njo.
The term &quot;Slovenian Financial Institution&quot; means (i) any Financial Institution resident in Slovenia, but excluding any branch of such Financial Institution that is located outside Slovenia, and (ii) any branch of a Financial Institution not resident in Slovenia, if such branch is located in Slovenia. 
Izraz &quot;finančna institucija Slovenije&quot; pomeni (i) katero koli finančno institucijo rezidentko Slovenije, ne pa podružnice take finančne institucije, ki je zunaj Slovenije, in (ii) katero koli podružnico finančne institucije nerezidentke Slovenije, če je taka podružnica v Sloveniji.
The term &quot;Partner Jurisdiction Financial Institution&quot; means (i) any Financial Institution established in a Partner Jurisdiction, but excluding any branch of such Financial Institution that is located outside the Partner Jurisdiction, and (ii) any branch of a Financial Institution not established in the Partner Jurisdiction, if such branch is located in the Partner Jurisdiction. 
Izraz &quot;finančna institucija partnerske jurisdikcije&quot; pomeni (i) katero koli finančno institucijo, ustanovljeno v partnerski jurisdikciji, ne pa podružnice take finančne institucije, ki je zunaj partnerske jurisdikcije, in (ii) katero koli podružnico finančne institucije, ki ni ustanovljena v partnerski jurisdikciji, če je taka podružnica v partnerski jurisdikciji.
The term &quot;Reporting Financial Institution&quot; means a Reporting Slovenian Financial Institution or a Reporting U.S. Financial Institution, as the context requires. 
Izraz &quot;poročevalska finančna institucija&quot; pomeni poročevalsko finančno institucijo Slovenije ali poročevalsko finančno institucijo ZDA, odvisno od sobesedila.
The term &quot;Reporting Slovenian Financial Institution&quot; means any Slovenian Financial Institution that is not a Non-Reporting Slovenian Financial Institution. 
Izraz &quot;poročevalska finančna institucija Slovenije&quot; pomeni katero koli finančno institucijo Slovenije, ki ni neporočevalska finančna institucija Slovenije.
The term &quot;Reporting U.S. Financial Institution&quot; means (i) any Financial Institution that is resident in the United States, but excluding any branch of such Financial Institution that is located outside the United States, and (ii) any branch of a Financial Institution not resident in the United States, if such branch is located in the United States, provided that the Financial Institution or branch has control, receipt, or custody of income with respect to which information is required to be exchanged under subparagraph (2)(b) of Article 2 of this Agreement. 
Izraz &quot;poročevalska finančna institucija ZDA&quot; pomeni (i) katero koli finančno institucijo, ki je rezidentka Združenih držav, ne pa podružnice take finančne institucije, ki je zunaj Združenih držav, in (ii) katero koli podružnico finančne institucije nerezidentke Združenih držav, če je taka podružnica v Združenih državah, pod pogojem, da finančna institucija ali podružnica nadzoruje, prejema ali ima v skrbništvu dohodek, v zvezi s katerim se zahteva izmenjava informacij po pododstavku b) drugega odstavka 2. člena tega sporazuma.
The term &quot;Non-Reporting Slovenian Financial Institution&quot; means any Slovenian Financial Institution, or other Entity resident in Slovenia, that is described in Annex II as a Non-Reporting Slovenian Financial Institution or that otherwise qualifies as a deemed-compliant Foreign Financial Institution (&quot;FFI&quot;) or an exempt beneficial owner under relevant U.S. Treasury Regulations. 
Izraz &quot;neporočevalska finančna institucija Slovenije&quot; pomeni finančno institucijo Slovenije ali drug subjekt rezident Slovenije, ki je v prilogi II opisan kot neporočevalska finančna institucija Slovenije ali ki se sicer po ustreznih predpisih finančnega ministrstva ZDA šteje za tujo finančno institucijo (TFI), domnevno skladno s FATCA, ali oproščenega upravičenega lastnika.
The term &quot;Nonparticipating Financial Institution&quot; means a nonparticipating FFI, as that term is defined in relevant U.S. Treasury Regulations, but does not include a Slovenian Financial Institution or other Partner Jurisdiction Financial Institution other than a Financial Institution treated as a Nonparticipating Financial Institution pursuant to subparagraph 2(b) of Article 5 of this Agreement or the corresponding provision in an agreement between the United States and a Partner Jurisdiction. 
Izraz &quot;nesodelujoča finančna institucija&quot; pomeni tujo nesodelujočo TFI, kakor je ta izraz določen v ustreznih predpisih finančnega ministrstva ZDA, vendar ne vključuje finančne institucije Slovenije ali druge finančne institucije partnerske jurisdikcije razen finančne institucije, ki se obravnava kot nesodelujoča finančna institucija v skladu s pododstavkom b) drugega odstavka 5. člena tega sporazuma ali ustrezno določbo v sporazumu med Združenimi državami in partnersko jurisdikcijo.
The term &quot;Financial Account&quot; means an account maintained by a Financial Institution, and includes: 
Izraz &quot;finančni račun&quot; pomeni račun, ki ga vodi finančna institucija in vključuje:
in the case of an Entity that is a Financial Institution solely because it is an Investment Entity, any equity or debt interest (other than interests that are regularly traded on an established securities market) in the Financial Institution; 
v primeru subjekta, ki je finančna institucija samo zato, ker je investicijski subjekt, kateri koli lastniški ali dolžniški delež v finančni instituciji (razen deležev, s katerimi se redno trguje na organiziranih trgih vrednostnih papirjev),
in the case of a Financial Institution not described in subparagraph 1(s)(1) of this Article, any equity or debt interest in the Financial Institution (other than interests that are regularly traded on an established securities market), if (i) the value of the debt or equity interest is determined, directly or indirectly, primarily by reference to assets that give rise to U.S. Source Withholdable Payments, and (ii) the class of interests was established with a purpose of avoiding reporting in accordance with this Agreement; and 
v primeru finančne institucije, ki ni opisana v 1. točki pododstavka s) prvega odstavka tega člena, kateri koli lastniški ali dolžniški delež v finančni instituciji (razen deležev, s katerimi se redno trguje na organiziranem trgu vrednostnih papirjev), če (i) je vrednost dolžniškega ali lastniškega deleža neposredno ali posredno določena predvsem ob upoštevanju sredstev, ki so podlaga za plačila z odtegljajem na viru v ZDA, in (ii) je bila vrsta deležev uvedena zaradi izognitve poročanju v skladu s tem sporazumom, in
any Cash Value Insurance Contract and any Annuity Contract issued or maintained by a Financial Institution, other than a noninvestment-linked, nontransferable immediate life annuity that is issued to an individual and monetizes a pension or disability benefit provided under an account that is excluded from the definition of Financial Account in Annex II. 
katero koli zavarovalno pogodbo z odkupno vrednostjo in pogodbo rentnega zavarovanja, ki jo izda ali izvršuje finančna institucija, razen neprenosljive takojšnje vseživljenjske rente, nevezane na naložbe, ki se izda posameznikom in v denarju izraža pokojninski ali invalidski prejemek, zagotovljen v skladu z računom, ki je izključen iz opredelitve finančnega računa v prilogi II.
Notwithstanding the foregoing, the term &quot;Financial Account&quot; does not include any account that is excluded from the definition of Financial Account in Annex II. 
Ne glede na navedeno izraz &quot;finančni račun&quot; ne vključuje računa, ki je izključen iz opredelitve finančnega računa v prilogi II.
For purposes of this Agreement, interests are &quot;regularly traded&quot; if there is a meaningful volume of trading with respect to the interests on an ongoing basis, and an &quot;established securities market&quot; means an exchange that is officially recognized and supervised by a governmental authority in which the market is located and that has a meaningful annual value of shares traded on the exchange. 
V tem sporazumu se z deleži &quot;redno trguje&quot;, če se z njimi stalno trguje v pomembnem obsegu, in &quot;organizirani trg vrednostnih papirjev&quot; pomeni borzo, ki je uradno priznana in jo nadzoruje organ države, v kateri je trg, ter ima pomembno letno vrednost delnic, s katerimi se trguje na borzi.
For purposes of this subparagraph 1(s), an interest in a Financial Institution is not &quot;regularly traded&quot; and shall be treated as a Financial Account if the holder of the interest (other than a Financial Institution acting as an intermediary) is registered on the books of such Financial Institution. 
V tem pododstavku s) prvega odstavka se z deležem v finančni instituciji ne &quot;trguje redno&quot; in se delež obravnava kot finančni račun, če je imetnik tega deleža (razen finančne institucije, ki deluje kot posrednik) vpisan v poslovne knjige take finančne institucije.
The preceding sentence will not apply to interests first registered on the books of such Financial Institution prior to July 1, 2014, and with respect to interests first registered on the books of such Financial Institution on or after July 1, 2014, a Financial Institution is not required to apply the preceding sentence prior to January 1, 2016. 
Prejšnji stavek ne velja za deleže, ki so bili prvič vpisani v poslovne knjige take finančne institucije pred 1. julijem 2014, in glede deležev, ki so bili prvič vpisani v poslovne knjige take finančne institucije na dan 1. julija 2014 ali po njem, finančna institucija ni dolžna uporabljati prejšnjega stavka pred 1. januarjem 2016.
The term &quot;Depository Account&quot; includes any commercial, checking, savings, time, or thrift account, or an account that is evidenced by a certificate of deposit, thrift certificate, investment certificate, certificate of indebtedness, or other similar instrument maintained by a Financial Institution in the ordinary course of a banking or similar business. 
Izraz &quot;depozitni račun&quot; vključuje vsak poslovni, čekovni, varčevalni, vezani ali varčevalni pokojninski račun ali račun, ki se izkaže s potrdilom o vlogi, varčevalnim pokojninskim potrdilom, naložbenim potrdilom, potrdilom o zadolženosti ali drugim podobnim instrumentom, ki ga vodi finančna institucija pri običajnem bančnem ali podobnem poslovanju.
A Depository Account also includes an amount held by an insurance company pursuant to a guaranteed investment contract or similar agreement to pay or credit interest thereon. 
Depozitni račun vključuje tudi znesek, ki ga ima zavarovalna družba po pogodbi o zajamčeni naložbi ali podobnem dogovoru, da bo od njega izplačevala obresti ali jih k njemu pripisovala.
The term &quot;Custodial Account&quot; means an account (other than an Insurance Contract or Annuity Contract) for the benefit of another person that holds any financial instrument or contract held for investment (including, but not limited to, a share or stock in a corporation, a note, bond, debenture, or other evidence of indebtedness, a currency or commodity transaction, a credit default swap, a swap based upon a nonfinancial index, a notional principal contract, an Insurance Contract or Annuity Contract, and any option or other derivative instrument). 
Izraz &quot;skrbniški račun&quot; pomeni račun (razen zavarovalne pogodbe ali pogodbe rentnega zavarovanja) v korist druge osebe, na katerem je kateri koli finančni instrument ali pogodba, namenjena vlaganju (kar med drugim vključuje delež ali delnico v korporaciji, menico, obveznico, zadolžnico ali drugo dokazilo o zadolženosti, posel v zvezi z valuto ali blagom, posel zamenjave kreditnega tveganja, posel zamenjave na podlagi nefinančnega indeksa, pogodbo, vezano na navidezno glavnico, zavarovalno pogodbo ali pogodbo rentnega zavarovanja in katero koli opcijo ali drug izvedeni finančni instrument).
The term &quot;Equity Interest&quot; means, in the case of a partnership that is a Financial Institution, either a capital or profits interest in the partnership. 
Izraz &quot;lastniški delež&quot; pomeni v primeru partnerstva, ki je finančna institucija, delež v kapitalu ali delež od dobička partnerstva.
In the case of a trust that is a Financial Institution, an Equity Interest is considered to be held by any person treated as a settlor or beneficiary of all or a portion of the trust, or any other natural person exercising ultimate effective control over the trust. 
V primeru skrbniškega sklada, ki je finančna institucija, se šteje, da ima lastniški delež katera koli oseba, ki se obravnava kot ustanovitelj ali upravičenec do celote ali dela skrbniškega sklada, ali katera koli druga fizična oseba, ki opravlja končni dejanski nadzor nad skrbniškim skladom.
A Specified U.S. Person shall be treated as being a beneficiary of a foreign trust if such Specified U.S. Person has the right to receive directly or indirectly (for example, through a nominee) a mandatory distribution or may receive, directly or indirectly, a discretionary distribution from the trust. 
Določena oseba Združenih držav se obravnava kot upravičenec tujega skrbniškega sklada, če ima ta določena oseba Združenih držav pravico, da od skrbniškega sklada neposredno ali posredno prejema (npr. prek pooblaščene osebe) obvezno izplačilo ali lahko od njega neposredno ali posredno prejema diskrecijsko izplačilo.
The term &quot;Insurance Contract&quot; means a contract (other than an Annuity Contract) under which the issuer agrees to pay an amount upon the occurrence of a specified contingency involving mortality, morbidity, accident, liability, or property risk. 
Izraz &quot;zavarovalna pogodba&quot; pomeni pogodbo (razen pogodbe rentnega zavarovanja), v skladu s katero izdajatelj soglaša, da bo izplačal znesek ob pojavu določenega nepredvidljivega dogodka, ki vključuje smrt, bolezen, nesrečo, odgovornost ali premoženjsko tveganje.