However, in 30 of 54 instances the senior pay data could only be found in annual reports, accountability reports, statements of accounts or financial reports.
Fodd bynnag, mewn 30 o 54 o achosion dim ond mewn adroddiadau blynyddol, adroddiadau atebolrwydd, datganiadau cyfrifon neu adroddiadau ariannol yr oedd modd dod o hyd i’r data tâl lefel uwch.