243 primary, 46 secondary, 10 special, 1 nursery and 9 middle schools in Wales had negative reserves totalling £40 million.
Roedd gan 243 o ysgolion cynradd, 46 o ysgolion uwchradd, 10 o ysgolion arbennig, 1 ysgol feithrin a 9 ysgol ganol yng Nghymru gronfeydd wrth gefn negyddol a oedd yn gyfwerth â £40 miliwn.