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yr ydym yn sôn am gynnydd sy'n 40 y cant yn llai , sy'n golygu bod ein hamgylchiadau ariannol yn fwy anodd a chaeth
we are talking about an increase that is 40 per cent less , which means that we have a tougher and tighter financial climate
er enghraifft , sut y gellir costio anifeiliaid yn ôl eu hoed ? beth yw'r gwahaniaeth rhwng anifail sydd ddiwrnod dros ddwy oed ac anifail ychydig ddyddiau'n iau ? dylid ystyried y mater hwnnw cyn defnyddio'r polisïau llym a chaeth i ganfod pris am anifail
for example , how can animals be costed according to their age ? what is the difference between an animal one day over two years old and an animal a few days younger ? that issue should be taken into account before strict and stringent policies are used to find a price for an animal