The PCSPS is an unfunded multi-employer defined benefit scheme in which the WRA is unable to identify its share of the underlying assets and liabilities.
Mae’r PCSPS yn gynllun buddion diffiniedig amlgyflogwr nas ariennir na all ACC adnabod ei gyfran o’r asedau a’r rhwymedigaethau sylfaenol a berthyn iddo.