Invoices that a contracting authority has received but has not yet paid should not be included when calculating the average number of days taken to make payments in the reporting period.
Ni ddylid cynnwys anfonebau sydd wedi dod i law awdurdod contractio ond nad ydynt wedi'u talu eto wrth gyfrifo nifer cyfartalog y diwrnodau a gymerodd i wneud taliadau yn y cyfnod adrodd.