The sequence of transactions are part of the normal financing arrangements and the group needs to have the asset held by B Ltd rather than A Ltd is, in this case, for genuine commercial reasons.
Mae’r dilyniant o drafodiadau’n rhan o’r trefniadau cyllido arferol ac, yn yr achos hwn, mae rhesymau masnachol dilys pam bod y grŵp angen i B Cyf ddal yr ased yn hytrach nag A Cyf.