have been properly prepared in accordance with UK adopted international accounting standards as interpreted and adapted by HM Treasury’s Financial Reporting Manual; and
wedi'u paratoi'n briodol yn unol â safonau cyfrifeg rhyngwladol a fabwysiadwyd gan y DU fel y'u dehonglir a'u haddasu gan Lawlyfr Adrodd Ariannol Trysorlys EM; ac