to a case where a loss of a different amount would have been recorded – in this case, both of the above rules apply only to the difference between the amount recorded and the true amount.
achos pan fyddai swm gwahanol o golled wedi ei gofnodi – yn yr achos hwn, mae’r ddwy reol uchod ond yn berthnasol i’r gwahaniaeth rhwng y swm a gofnodwyd a’r swm gwirioneddol.