However, moving forward in order to determine an appropriate interest rate, the HMT guidance included in the Public Expenditure Statement (PES) is considered.
Fodd bynnag, wrth symud ymlaen er mwyn penderfynu ar gyfradd llog briodol, ystyrir y canllawiau HMT a gynhwysir yn y Datganiad Gwariant Cyhoeddus (PES).