Given the period of alignment covers 2020 which was heavily impacted by the coronavirus pandemic, and the surrounding uncertainty, the revisions have been larger than expected.
O ystyried bod y cyfnod cysoni yn cwmpasu 2020 a gafodd ei effeithio'n drwm gan bandemig y coronafeirws, a'r ansicrwydd o'i gwmpas, mae'r diwygiadau wedi bod yn fwy na'r disgwyl.