215 primary, 80 secondary, 8 special, 1 nursery and 14 middle schools in Wales had negative reserves totalling £38 million.
Roedd gan 215 o ysgolion cynradd, 80 o ysgolion uwchradd, 8 o ysgolion arbennig, 1 ysgol feithrin a 14 ysgol ganol yng Nghymru gronfeydd wrth gefn negyddol a oedd yn gyfwerth â £38 miliwn.