This must be published as soon as practicable and no later than 30 September following the end of the previous financial year- and must also be submitted to the Panel no later than that date.
Rhaid i hwn gael ei gyhoeddi cyn gynted ag y bo'n ymarferol a heb fod yn hwyrach na 30 Medi yn dilyn y flwyddyn ariannol flaenorol – a rhaid ei gyflwyno i'r Panel erbyn y dyddiad hwnnw.