the property being transferred by the person seeking finance (the ‘seller’, and, the ‘original owner’) to a bond-issuer (‘the first transaction’ for alternative finance investment bonds relief)
yr eiddo sy'n cael ei drosglwyddo gan y sawl sy'n ceisio cyllid (y 'gwerthwr', a'r 'perchennog gwreiddiol') i ddyroddwr bond ('y trafodiad cyntaf' ar gyfer rhyddhad bondiau buddsoddi cyllid amgen)