Nonetheless, as this is not clear from all the returns received, it is a useful prompt for organisations and so this has been included as a ‘think point’.
Serch hynny, gan nad yw hyn yn glir o'r holl ffurflenni a ddaeth i law, mae'n gwestiwn defnyddiol er mwyn annog sefydliadau i ystyried y mater hwn ac, felly, mae wedi'i gynnwys fel ‘pwynt meddwl.