56 primary, 32 secondary, 3 special, 1 nursery and 5 middle schools in Wales had negative reserves totalling £17 million.
Roedd gan 56 o ysgolion cynradd, 32 o ysgolion uwchradd, 3 o ysgolion arbennig, 1 ysgol feithrin a 5 ysgol ganol yng Nghymru gronfeydd wrth gefn negyddol a oedd yn gyfwerth â £17 miliwn.