is beneficially entitled to not less than 75% of the profits available for distribution to equity holders (either directly or through another company or companies) of B Ltd, and
bod ganddo hawl llesiannol i ddim llai na 75% o’r elw sydd ar gael i’w ddosbarthu i ddeiliaid ecwiti (un ai’n uniongyrchol neu drwy gwmni neu gwmnïau eraill) cwmni B Cyf, a