The Welsh health service went over its forecast debt of£20m last year, ending£24m in the red.
Health minister Dr Brian Gibbons released the figures to the National Assembly last week, adding that the Health Commission Wales - which handles specialist treatments - held an additional£10m deficit.
And he admitted that accumulated deficits in the country have reached£100m. Under the current rules of the NHS in Wales, historical deficits are wiped out when a health community agrees its financial restructuring plan with the Department of Health.
Dr Gibbons said seven trusts and two local health boards had failed to meet their financial targets. The trusts were later named as: Carmarthenshire; Ceredigion and Mid-Wales; Pembrokeshire and Derwen; Swansea; North East Wales; Gwent Healthcare; and North Glamorgan. The local health boards were Swansea and Ceredigion.