for each shareholder, the proportion of shares held in one company is the same (or as nearly as may be the same) as the proportion of shares held in the other company.
Y gyfran is ar gyfer pob person sy’n bartner cyfatebol yw’r gyfran o’r buddiant trethadwy sydd i'w briodoli i’r partner neu, os yw’n is, y cyfranddaliad partneriaeth sydd i'w briodoli i’r partner.