Where the earliest debt and the other debts to which the whole of the payment could be attributed arose on the same day, the payment shall be attributed to those debts by using the below formula.
Lle cododd y ddyled gynharaf, a’r dyledion eraill y gellid priodoli'r holl daliad iddynt, ar yr un diwrnod, bydd y taliad yn cael ei briodoli i’r dyledion hynny gan ddefnyddio'r fformiwla isod.