More than £1.4 million was spent by groups and individuals campaigning in the Scottish independence referendum, according to new figures.
The Electoral Commission has released details of outlays by registered campaigners who spent between £10,000 and £250,000 from May 30 to the poll on September 18 last year.
Those backing the Union reported expenditure of £1,034,933 and received £642,573 in donations over £500, while groups supporting independence spent £399,405 and were given £396,070 in donations.
On the Yes side, Business for Scotland spent the most with outlays of £143,027, followed by the 1001 Campaign (£72,055) and the National Collective (£54,849).
The Liberal Democrats spent £187,585 campaigning for a No vote, with the No Borders Campaign close behind on £147,510 and Let’s Stay Together on £133,832.
Registered campaigners with expenditure of between £10,000 and £250,000 were required to submit spending returns to the commission by December 18 last year, with 21 doing so and a further 11 declaring they had spent less than £10,000.
Five groups and individuals failed to submit returns according to the commission: Labour for Independence, Tony George Stevenson, Sarah-Louise Bailey-Kelly, Scottish Jacobite Party and Wings Over Scotland.
The Electoral Commission said the five cases “will now be considered in line with the commission’s enforcement policy”.
Responding on Twitter to the report, pro-independence political website Wings Over Scotland said it had submitted a return declaring spending of £76,428.
Better Together, Yes Scotland, the Conservative Party, Labour and the SNP, all of which spent more than £250,000, have until March 18 to submit an independently audited return to the commission.
Further details of their spending will be published in May.