Latest figures from Accountant in Bankruptcy (AiB) have indicated that business insolvency numbers (liquidations and receiverships) in Scotland increased by 23%.
There were 114 company insolvencies registered in Scotland, 23% higher than the number in December 2021 and 28% higher than in December 2019.
The insolvencies. comprised of 22 compulsory liquidations, 85 CVLs and seven administrations.
There were no receivership appointments or CVAs.