for each shareholder, the proportion of shares held in one company is the same (or as nearly as may be the same) as the proportion of shares held in the other company.
mewn perthynas â chwmnïau lle mae cwmni'n gallu cadw rheolaeth ar gwmni arall (neu lle gellir cadw rheolaeth yn y fath fodd), neu lle mae unigolyn yn gallu cadw rheolaeth ar gwmni.