151 primary, 77 secondary, 8 special, 1 nursery and 10 middle schools in Wales had negative reserves totalling £29 million.
Roedd gan 151 o ysgolion cynradd, 77 o ysgolion uwchradd, 8 o ysgolion arbennig, 1 ysgol feithrin a 10 ysgol ganol yng Nghymru gronfeydd wrth gefn negyddol a oedd yn gyfwerth â £29 miliwn.