The impairment provision is based on numerous factors, such as where a debtor is about to go into administration or when legal action has been initiated.
Mae'r ddarpariaeth ar gyfer amhariad yn seiliedig ar nifer o ffactorau, megis pan mae dyledwr ar fîn mynd i ddwylo’r gweinyddwyr neu pan fydd camau cyfreithiol wedi'u cychwyn.