The number of people and companies going bust in Scotland has gone up, according to official figures.
The Accountant in Bankruptcy (AiB) has revealed that nearly 4,000 people were declared insolvent between April and June this year.
More than 180 companies entered liquidation or receivership during the period.
Although an increase on the previous quarters figures – the longer term trend is one of decline.
Personal insolvencies increased by 14.7% in the second quarter of the year compared with the first three months of 2013.
However compared to the same time in 2012, the number of people going bust fell by almost 30%.
Only one company went into receivership between April and June and 183 were either voluntary or compulsory liquidations.
That is a quarterly rise of nearly 29% but a 56% fall compared with the same period in 2012.
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