in relation to companies where a company is able to exercise control over another company (or such control can be exercised), or where an individual is able to exercise control over a company.
mewn perthynas â chwmnïau lle mae cwmni'n gallu cadw rheolaeth ar gwmni arall (neu lle gellir cadw rheolaeth yn y fath fodd), neu lle mae unigolyn yn gallu cadw rheolaeth ar gwmni.