These simply refer to the type of account which determines who will open and administer the account, and ‘trigger’ payments i.e., instruct the bank to pay on the due date to the beneficiaries.
Yn syml, mae hyn yn ymwneud â’r math o gyfrif sy’n penderfynu pwy sy’n agor a gweinyddu’r cyfrif a ‘sbarduno’ taliadau h.y.