d) The Welsh Ministers shall calculate over declaration penalties using areas declared by the Beneficiary which receive the same rate of aid (referred to as crop groups).
(d) Bydd Gweinidogion Cymru’n cyfri’r cosbau am orddatgan gan ddefnyddio’r arwynebeddau y bydd y Buddiolwr wedi’u datgan sy’n derbyn yr un gyfradd o gymorth (grwpiau cnydau fel y’u gelwir).