where there has been no turnover generated after reorganisation or change in activities, using credible business projections for a period of 3 years, beginning with the date of contract award
pan na chynhyrchwyd trosiant ar ôl ad-drefnu, gan ddefnyddio rhagamcanion busnes credadwy ar gyfer cyfnod o dair blynedd gan ddechrau ar ddyddiad dyfarnu'r contract