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4.—(1) Bernir bod unrhyw gyfeiriad yn y Rheoliadau hyn at nifer penodedig o Ewros yn gyfeiriad at gyfwerth mewn punnoedd y nifer hwnnw wedi'i gyfrifo yn unol â pharagraff (2).
(2) Cyfrifir cyfwerth mewn punnoedd nifer penodedig o Ewros drwy luosi'r nifer hwnnw gan y gyfradd gyfnewid Ewro/punt a nodir ym mharagraff (3).
(3) Y gyfradd gyfnewid Ewro/punt yw —
(a)ar gyfer 2008, 1 Ewro = £0.67575; a
(b)ym mhob blwyddyn ddilynol, y gyfradd a gyhoeddir yng nghyfres C o Gyfnodolyn Swyddogol y Cymunedau Ewropeaidd ar ddiwrnod gwaith cyntaf mis Medi y flwyddyn flaenorol neu, os na chyhoeddir cyfradd yn y gyfres ar y diwrnod hwnnw, y gyfradd gyntaf a gyhoeddir yn y gyfres ar ôl hynny.
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