To raise finance it decides to assign its lease to company E Ltd in consideration of £1m (the ‘sale transaction’) and a leaseback at market rent of the ground floor only (the ‘leaseback transaction’).
Er mwyn codi arian, mae’n penderfynu neilltuo ei les i gwmni E Cyf am gydnabyddiaeth o £1m (y ‘trafodiad gwerthu’) ac adlesu'r llawr gwaelod yn unig am rent y farchnad (y ‘trafodiad adlesu’).