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image captionFerguson went into administration following a dispute over the construction of two ferries
A nationalised shipyard tasked with delivering two ferries recorded a £100m loss in the first few months it was under Scottish government ownership.
Ferguson Marine (Port Glasgow) Holdings Ltd was nationalised in August 2019 after it went into administration.
The firm went bust amid delays, cost overruns and recriminations over an order for two CalMac ferries.
The turnaround director appointed by the government insisted the losses were due to "accounting matters".
Ferguson Marine was contracted to deliver two vessels for CalMac for £97m, with an initial completion date set for 2018 but the work has seen repeated delays and overspending.

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