An example of a reconstruction of companies is where a company decides to split an existing business, which is carried on by one company, into 2 which is then carried on by 2 companies.
Enghraifft o atgyfansoddi cwmnïau yw pan fydd cwmni'n penderfynu rhannu busnes sy'n bodoli’n barod, sy'n cael ei gynnal gan un cwmni, yn ddau fusnes, sydd wedyn yn cael eu cynnal gan ddau gwmni.