93 primary, 19 secondary, 2 special, 0 nursery and 3 middle schools in Wales had negative reserves totalling £15 million.
Roedd gan 93 o ysgolion cynradd, 19 o ysgolion uwchradd, 2 o ysgolion arbennig, 0 ysgol feithrin a 3 ysgol ganol yng Nghymru gronfeydd wrth gefn negyddol a oedd yn gyfwerth â £15 miliwn.