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Dwi wedi holi'r Uwch Golygydd, sef y ddynes dw i'n ei delio efo hi, i holi os oes restr o dermau mewn Ffrangeg, Sbaeneg, Almaeneg aballu. Dyma hi ei hateb: Yes. I will. That’s a great question. Felly, watch this space! Sue On Tue, 5 Nov 2019 at 16:08, Gareth Jones <[log in to unmask]> wrote: > Adroddiad blynyddol a chyfrifon corff cyhoeddus ydy’r cyd-destun, ac mae’n > ymwneud â safonau cyfrifyddu ar gyfer cyrff cyhoeddus (IFRS). Dyma > ddyfyniad: > > > > IFRS 9 introduces... simplified hedge accounting by aligning hedge > accounting more closely with an entity’s risk management methodology. > > > > Dyma ddiffiniad o ‘hedge accounting’: > > > > Hedge accounting is a method of accounting where entries to adjust the fair > value <https://www.investopedia.com/terms/f/fairvalue.asp> of a security > and its opposing hedge <https://www.investopedia.com/terms/h/hedge.asp> > are treated as one. Hedge accounting attempts to reduce the volatility > <https://www.investopedia.com/terms/v/volatility.asp> created by the > repeated adjustment to a financial instrument's value, known as fair value > accounting or mark to market > <https://www.investopedia.com/terms/m/marktomarket.asp>. This reduced > volatility is done by combining the instrument and the hedge as one entry, > which offsets the opposing's movements. > > > > Fel arfer, fe fyddai’n gallu canfod y termau cyfrifyddu hyn trwy droi at > gyfieithiadau o adroddiadau blynyddoedd blaenorol, ond dwi ddim yn gallu > gweld unrhyw gyfeiriad at ‘hedge accounting’. > > > > Dwi wedi rhoi cynnig ar ddefnyddio Google Translate i weld beth yw’r > cynigion. ‘Cyfrifo gwrychoedd’ oedd y cynnig cyntaf (sy’n amlwg yn > anghywir). Fodd bynnag, mae hefyd yn cynnig ‘cyfrifyddu ar sail > rhagfantoli’. Mae hynny’n swnio’n fwy tebygol o fod yn gywir, wrth gwrs, > ond dwi ddim wedi canfod unrhyw enghraifft o hyn wrth chwilio ar-lein am y > term. > > > > Unrhyw awgrymiadau os gwelwch yn dda? > > > > Sent from Mail <https://go.microsoft.com/fwlink/?LinkId=550986> for > Windows 10 > > > > ------------------------------ > > To unsubscribe from the WELSH-TERMAU-CYMRAEG list, click the following > link: > https://www.jiscmail.ac.uk/cgi-bin/webadmin?SUBED1=WELSH-TERMAU-CYMRAEG&A=1 > ######################################################################## To unsubscribe from the WELSH-TERMAU-CYMRAEG list, click the following link: https://www.jiscmail.ac.uk/cgi-bin/webadmin?SUBED1=WELSH-TERMAU-CYMRAEG&A=1