IFRS 7 requires disclosure of the role which financial instruments have had during the period in creating or changing the risks an entity faces in undertaking its activities.
Ystyr "elw gweithredol" yw'r gwahaniaeth rhwng y refeniw wedi’i ddisgowntio a'r costau gweithredu wedi’u disgowntio dros oes economaidd y buddsoddiad, lle mae'r gwahaniaeth hwn yn un cadarnhaol.