Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol). Dim ond ar ei ffurf wreiddiol y mae’r eitem hon o ddeddfwriaeth ar gael ar hyn o bryd.
12. In section 454 (voluntary revision of accounts etc)—
(a)in subsection (1) for paragraph (c) substitute—
“(c)a strategic report of the company,”;
(b)in subsection (3) for paragraph (c) substitute—
“(c)a revised strategic report of the company.”; and
(c)in subsection (4)—
(i)in paragraph (a), for “, report or statement” substitute “or report”;
(ii)in paragraph (b), for “, report or statement” substitute “or report”;
(iii)in the closing words of paragraph (c) for “summary financial statement” substitute “strategic report and supplementary material” and for “has” substitute “have.
Mae’r holl gynnwys ar gael dan Drwydded Llywodraeth Agored v3.0 ac eithrio ble nodir yn wahanol. Yn ychwanegol mae’r safle hwn â chynnwys sy’n deillio o EUR-Lex, a ailddefnyddiwyd dan delerau Penderfyniad y Comisiwn 2011/833/EU ar ailddefnyddio dogfennau o sefydliadau’r UE. Am ragor o wybodaeth gweler ddatganiad cyhoeddus Swyddfa Gyhoeddiadau’r UE ar ailddefnyddio.
