LLYWODRAETH LEOL, CYMRU Enwi, cychwyn a chymhwyso 1 1 Enw'r Rheoliadau hyn yw Rheoliadau Awdurdodau Lleol (Cyllid Cyfalaf a Chyfrifyddu) (Cymru) (Diwygio) 2008, a deuant i rym ar 31 Mawrth 2008. 2 Mae'r Rheoliadau hyn yn gymwys o ran awdurdodau lleol yng Nghymru. Diwygiadau 2 Mae Rheoliadau Awdurdodau Lleol (Cyllid Cyfalaf a Chyfrifyddu) (Cymru) 2003 wedi'u diwygio fel a bennir yn rheoliadau 3 i 5. Darpariaeth refeniw 3 Yn lle rheoliad 22 rhodder— Calculation of minimum revenue provision 22 A local authority must calculate for the current financial year an amount of minimum revenue provision which it considers to be prudent. . Ad-dalu benthyciadau'n gynnar — premiymau a disgowntiau ar ôl 31 March 2007 4 Yn rheoliad 24C— a yn lle paragraff (1)(b) rhodder— b as a consequence of such early repayment— i the local authority is required to pay a premium to the lender of the loan or is required, in accordance with proper practices, to account for an amount in respect of a premium as if it were required to pay such a premium; or ii the lender of the loan gives the local authority a discount on the loan or the local authority is required, in accordance with proper practices, to account for an amount in respect of a discount as if the lender had given the local authority such a discount; and ; b in paragraph (4), in the definition of “initial year”, after “repaid” insert— ; “replacement loan” means any loan of money to the local authority some or all of which the local authority treats, for accounting purposes, as a replacement for some or all of the loan referred to in sub-paragraph (a) of paragraph (1). Benthyciadau a gwarantau 5 Ar ôl rheoliad 24D, mewnosoder— Interest on stepped interest rate loans taken out by local authorities 24E 1 This regulation applies— a where on any day before 21 January 2008 — i a local authority had taken out a stepped interest rate loan, and ii that loan had not been repaid in full; and b in relation to financial years beginning on or after 1 April 2007. 2 Where this regulation applies, the amount the local authority charges to its revenue account with respect to the interest payable on the loan must be either— a the amount of the interest, if any, which it is due to pay in the financial year in accordance with the loan agreement for that loan; or b calculated in accordance with the accounting practices identified in regulation 25. 3 In this regulation, “stepped interest rate loan” means a loan taken out by a local authority at an interest rate which increases in one or more increments through the life of the loan. Financial guarantees given by local authorities 24F 1 This regulation applies— a where before 21 January 2008 a local authority has given a financial guarantee on behalf of another person; and b in relation to financial years beginning on or after 1 April 2007. 2 Where this regulation applies, the amount the local authority charges to its revenue account with respect to the guarantee must be calculated either— a in accordance with proper practices for the financial year beginning on 1 April 2006; or b in accordance with the accounting practices identified in regulation 25. . Brian Gibbons Y Gweinidog dros Gyfiawnder Cymdeithasol a Llywodraeth Leol, un o Weinidogion Cymru 3 Mawrth 2008