28 primary, 12 secondary, 1 special, 1 nursery and 2 middle schools in Wales had negative reserves totalling £8 million.
Roedd gan 28 o ysgolion cynradd, 12 o ysgolion uwchradd, 1 o ysgolion arbennig, 1 ysgol feithrin a 2 ysgol ganol yng Nghymru gronfeydd wrth gefn negyddol a oedd yn gyfwerth â £8 miliwn.