Fel y cytunwyd gan delerau’r datganiad ar y cyd ym mis Hydref 2012 ar ddiwygio ariannu, cwblhaodd Llywodraeth Cymru a Llywodraeth y DU adolygiad ar y cyd o batrwm cydgyfeirio arian cymharol Cymru cyn Cylch Gwario 2015-16.
As agreed by the terms of the October 2012 joint statement on funding reform, the Welsh Government and UK Government completed a joint review of the pattern of convergence in Welsh relative funding in advance of the 2015-16 Spending Round.