2008 Rhif 588 (Cy.59)
Rheoliadau Awdurdodau Lleol (Cyllid Cyfalaf a Chyfrifyddu) (Cymru) (Diwygio) 2008
Gwnaed
Gosodwyd gerbron Cynulliad Cenedlaethol Cymru
Yn dod i rym
Mae Gweinidogion Cymru, drwy arfer y pwerau a roddwyd gan adrannau 21(1), 24 a 123(1) o Ddeddf Llywodraeth Leol 20031, yn gwneud y Rheoliadau canlynol:
Enwi, cychwyn a chymhwyso1
1
Enw'r Rheoliadau hyn yw Rheoliadau Awdurdodau Lleol (Cyllid Cyfalaf a Chyfrifyddu) (Cymru) (Diwygio) 2008, a deuant i rym ar 31 Mawrth 2008.
2
Mae'r Rheoliadau hyn yn gymwys o ran awdurdodau lleol yng Nghymru.
Diwygiadau2
Mae Rheoliadau Awdurdodau Lleol (Cyllid Cyfalaf a Chyfrifyddu) (Cymru) 20032 wedi'u diwygio fel a bennir yn rheoliadau 3 i 5.
Darpariaeth refeniw3
Yn lle rheoliad 22 rhodder—
Calculation of minimum revenue provision22
A local authority must calculate for the current financial year an amount of minimum revenue provision which it considers to be prudent.
Ad-dalu benthyciadau'n gynnar — premiymau a disgowntiau ar ôl 31 March 20074
Yn rheoliad 24C—
a
yn lle paragraff (1)(b) rhodder—
b
as a consequence of such early repayment—
i
the local authority is required to pay a premium to the lender of the loan or is required, in accordance with proper practices, to account for an amount in respect of a premium as if it were required to pay such a premium; or
ii
the lender of the loan gives the local authority a discount on the loan or the local authority is required, in accordance with proper practices, to account for an amount in respect of a discount as if the lender had given the local authority such a discount; and
b
in paragraph (4), in the definition of “initial year”, after “repaid” insert—
;
“replacement loan” means any loan of money to the local authority some or all of which the local authority treats, for accounting purposes, as a replacement for some or all of the loan referred to in sub-paragraph (a) of paragraph (1).
Benthyciadau a gwarantau5
Ar ôl rheoliad 24D, mewnosoder—
Interest on stepped interest rate loans taken out by local authorities24E
1
This regulation applies—
a
where on any day before 21 January 2008 —
i
a local authority had taken out a stepped interest rate loan, and
ii
that loan had not been repaid in full; and
b
in relation to financial years beginning on or after 1 April 2007.
2
Where this regulation applies, the amount the local authority charges to its revenue account with respect to the interest payable on the loan must be either—
a
the amount of the interest, if any, which it is due to pay in the financial year in accordance with the loan agreement for that loan; or
b
calculated in accordance with the accounting practices identified in regulation 25.
3
In this regulation, “stepped interest rate loan” means a loan taken out by a local authority at an interest rate which increases in one or more increments through the life of the loan.
Financial guarantees given by local authorities24F
1
This regulation applies—
a
where before 21 January 2008 a local authority has given a financial guarantee on behalf of another person; and
b
in relation to financial years beginning on or after 1 April 2007.
2
Where this regulation applies, the amount the local authority charges to its revenue account with respect to the guarantee must be calculated either—
a
in accordance with proper practices for the financial year beginning on 1 April 2006; or
b
in accordance with the accounting practices identified in regulation 25.
(Nid yw'r nodyn hwn yn rhan o'r Rheoliadau)