Fel mewn blynyddoedd blaenorol, paratowyd cyfrifon byrddau iechyd lleol ac ymddiriedolaethau'r GIG o dan gyfundrefn ariannol dair blynedd y GIG a gyflwynwyd o dan Ddeddf Cyllid y GIG (Cymru) 2014.
As in previous years, the accounts of health boards and NHS trusts have been prepared under the NHS three-year financial regime that was introduced under the NHS Finance (Wales) Act 2014.