a transfer by a registered society of the whole of its engagements to a company under section 112 of the Co-operative and Community Benefit Societies Act 2014
trosglwyddo’r cyfan o ymrwymiadau cymdeithas gofrestredig i gwmni o dan adran 112 o Ddeddf Cymdeithasau Cydweithredol a Chymdeithasau Budd Cymunedol 2014