146 primary, 79 secondary, 8 special, 1 nursery and 7 middle schools in Wales had negative reserves totalling £25 million.
Roedd gan 146 o ysgolion cynradd, 79 o ysgolion uwchradd, 8 o ysgolion arbennig, 1 ysgol feithrin a 7 ysgol ganol yng Nghymru gronfeydd wrth gefn negyddol a oedd yn gyfwerth â £25 miliwn.