give a true and fair view of the state of affairs of the Welsh Revenue Authority’s Tax Statement as at 31 March 2021 and of the net revenue for the year then ended;
yn rhoi darlun cywir a theg o sefyllfa datganiad treth Awdurdod Cyllid Cymru ar 31 Mawrth 2021 a'r refeniw net ar gyfer y flwyddyn a ddaeth i ben bryd hynny; ac