Mae’r ymarfer wedi dangos bod enghreifftiau da yn bodoli lle mae’r Awdurdodau’n  dangos lefel uchel o dryloywder trwy amlinellu’n glir manylion am ddiben cronfeydd wrth gefn a’r defnydd ohonynt fel rhan o’u cyfrifon statudol.  Mae hyn yn rhoi gwybodaeth i ddarllenwyr y cyfrifon sy’n helpu i esbonio penderfyniadau i sefydlu a  dal cronfeydd penodol wrth gefn.
The exercise has indicated there are some good examples where Authorities demonstrate a high level of transparency by clearly setting out details of the purpose and use of reserves as part of their statutory accounts.  This provides readers of the accounts with information which helps to explain decisions to establish and hold specific reserves.