Credaf y bydd y camau a amlinellir uchod a chyhoeddi’r data am y cronfeydd wrth gefn yn hwyluso gwell tryloywder ac yn datblygu dull gweithredu mwy cadarn o wneud penderfyniadau am reoli cronfeydd wrth gefn.  Dylai hyn hefyd hybu dull gweithredu mwy cyson a thryloyw o adrodd am gronfeydd wrth gefn sy’n esbonio eu diben wrth drethdalwyr a defnyddwyr gwasanaethau yn glir.
I believe the steps outlined above and our publication of the reserves data will facilitate increased transparency and the development of a more robust approach to making decisions about the management of reserves.  This should also promote a more consistent and transparent approach to reporting reserves which clearly explains their purpose to taxpayers and service users.