"Mae eleni wedi bod yn flwyddyn eithriadol o anodd i'n busnesau. Mae rheoli effeithiau COVID-19 wedi bod yn her enfawr ynddo'i hun a chyda dim ond hanner can diwrnod o'r flwyddyn ar ôl, rhaid i gwmnïau Cymru hefyd sicrhau eu bod yn barod ar gyfer diwedd y cyfnod pontio.
“This year has been incredibly difficult for our businesses. Managing the effects of Covid-19 has been a huge challenge in itself and with just 50 days of the year remaining, Welsh firms must also ensure they are prepared for the end of the EU transition period.