The calculation for establishing the amount of NPV can be found at paragraph 31 to Schedule 6 LTTA and for the temporal discount rate at paragraph 32 of that schedule.
Mae modd dod o hyd i’r dull o gyfrifo swm y gwerth net presennol ym mharagraff 31, Atodlen 6 DTTT ac ar gyfer y gyfradd disgownt amser ym mharagraff 32 yr atodlen honno.