Scottish corporate insolvencies during 2021 were 17.9% higher than in 2020, rising from 597 to 704 last year.
Such liquidations and receiverships were also up by 13.3% during the third quarter of 2021, compared with the second quarter - and by 77% compared with the third quarter of 2020.
However, personal insolvency numbers - bankruptcies and protected trust deeds - in Scotland were 16.9% lower in 2021 than in 2020, falling to 7,543 from 9,078 the year before.
