English: budget narrative 
Welsh: naratif y gyllideb
Subject: Cyllid ac ystadegau
Welsh definition: The budget narrative is sometimes referred to as the budget justification. The narrative serves two purposes: it explains how the costs were estimated and it justifies the need for the cost. The narrative may include tables for clarification purposes.
Welsh context: Rydym wedi ymrwymo o hyd i roi eglurder ar gostau deddfwriaeth. Rydym wedi cymryd camau o flwyddyn i flwyddyn i wella’r asesiad ariannol o’r ddeddfwriaeth yr ydym yn ei datblygu ac i ddarparu mwy o fanylder am y costau hyn yn Naratif y Gyllideb.