Latest figures from Accountant in Bankruptcy (AiB) have shown that business insolvencies in Scotland fell by 8%.
In November 2023 there were 109 business insolvencies registered in Scotland, this was 8% lower than the number in November 2022.
The insolvencies comprised of 30 compulsory liquidations, 74 CVLs and five administrations.
There were no CVAs or receivership appointments.