THE number of corporate insolvency appointments in Scotland has fallen by 5% year on year.
Statistics collated by accountancy firm KPMG show there were 268 appointments between January and March in 2012 compared to 282 in the corresponding period the previous year.
The figure for the last quarter of 2011 was 334.
Administration and receivership appointments were down from 18% of the total to 11%. The remaining 238 cases were all liquidations.
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