More than eight out of ten businesses in Scotland do not yet have plans in place to deal with the result of the referendum if the country votes for independence, a new survey has revealed.
Almost 84% of Scottish firms that were questioned in the latest KPMG Business Instincts Survey said they had not yet considered a continuity plan for how to deal with changes if there is a Yes vote on September 18.
Issues such as potential changes to the tax regime if Scotland left the UK, the impact of any change in currency and the impact trade with the rest of the UK are businesses' main concerns, according to the survey.
More top news
High school player gives motivational post-match interview that is a cross between a sermon and an advert for the 'American dream'.
The first Pink Floyd album in more than 20 years, The Endless River, has been unveiled by the veteran rock band.
Italian midfielder Alessandro Florenzi was booked after celebrating a goal with a hug from his grandmother.