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Siarad, davies10: 'is'

482MIC+< <mae o (y)n> [?] is na (y)r lôn dydy .
  be.3S.PRES PRON.3SM PRT lower than DET road be.3S.PRES.NEG
  be.V.3S.PRES he.PRON.M.3S PRT lower.ADJ PRT.NEG the.DET.DEF unk be.V.3S.PRES.NEG
  it's lower than the road, isn't it.