23 May 2012 Last updated at 14:05 ET

EBT beneficiaries

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• EBT table
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• Tickets emails
• Funds letter

This table contains the names of Rangers players, coaches and staff who were beneficiaries of the Murray Group Remuneration Trust, and how much they received through that trust.

It also lists the names of people where the BBC has seen evidence that they received side-letters - a promise to make contributions to their individual sub-trusts.

BBC Scotland asked everyone in the Employee Benefit Trust scheme featured in the documentary about their use of the trust.

None would tell us anything about their EBTs.

Rangers
Name	Profile	Amount	Side letter evidence seen by BBC?	Name	Profile	Amount	Side letter evidence seen by BBC?
Source: Documents seen by the BBC
Alan Hutton	Hutton made his debut in 2002 and featured in 94 Rangers games, before a £9m move to Spurs.	£364,000	No	Alex McLeish	McLeish managed Rangers from 2001-06. He won seven major honours at the club.	£1.7m	Yes
Alex Rae	Midfielder who arrived at Ibrox in 2004 and spent two years there. He played 34 games and scored once.	£569,000	Yes	Andrei Kanchelskis	Russian winger arrived from Fiorentina in 1998 for £5.5m. Moved four years later to Southampton.	£145,000	No
Andrew Dickson	Head of football administration at Rangers since 2003. Previously financial controller at Ibrox club.	£33,000	No	Arthur Numan	Dutch full-back arrived at Rangers from PSV Eindhoven in 1998 for £4.5m. Played 118 times.	£510,000	Yes
Barry Ferguson	Former youth player who became Rangers captain. Played at Ibrox from 1996-2003 and 2005-2009.	£2.5m	Yes	Bert Konterman	Dutch defender signed by Dick Advocaat for £4.5m in 2000. Played 79 matches for Rangers.	£300,000	No
Bert Van Lingen	Bert Van Lingen was Rangers assistant manager under Dick Advocaat from 1998 to 2002.	£65,000	No	Billy Dodds	Scotland international arrived in a £1.5m deal from Dundee United. Scored 21 goals in four years.	£190,000	No
Bob Malcolm	Central defender started his career with Rangers in 1997. Played 88 games. Left for Derby County in 2006.	£125,000	No	Campbell Ogilvie	At club from 1978 to 2005 as general secretary and later a director. Now president of the SFA.	£95,000	No
Carlos Cuellar	Spanish centre-half arrived from Osasuna in deal worth £2.37m in 2007. Moved to Aston Villa in 2008.	£448,255	Yes	Chris Burke	Started career at Rangers, playing 96 games from 2002-2009. Left for Cardiff City. Now with Birmingham City.	£55,000	No
Christian Nerlinger	German midfielder signed from Borrusia Dortmund in 2001 and left in 2004. Now has role at Bayern Munich.	£1.8m	Yes	Claudio Caniggia	Argentinian World Cup finalist signed from Dundee for £1m in 2001. He played 50 times for Rangers.	£1m	No
Craig Moore	Australian centre-half played more than 90 games from 1994-1998. Returned in 1999 and stayed until 2005.	£1.1m	Yes	Dado Prso	Croatian striker was free transfer in 2004. Scored 50 goals in 108 games.	£1.9m	Yes
Dan Eggen	Norwegian central defender signed in 2003 from Spanish club Alaves. Did not appear for the first team.	£68,000	Yes	Sir David Murray Owned club	Ownership period from 1988-2011 saw club win 15 titles and 26 cups. Sold shares to Craig Whyte for £1.	£6.3m	No
Dick Advocaat	Rangers manager from 1998-2002. Spent almost £74m to win five trophies, including two titles.	£1.5m	No	Douglas Odam	Finance director for 15 years. Left club in 2003 to take up a role within Sir David Murray's business empire.	£119,000	No
Egil Ostenstad	Norwegian forward signed from Blackburn on free transfer in 2003. Played only 11 matches for the Ibrox club	.£370,000	Yes	Fernando Ricksen	Dutch right-back signed in 2000 from AZ Alkmaar for £3.75m. Scored 13 times in 182 games. Left in 2006.	£684,225	Yes
Federico Nieto	Argentinian striker joined on loan deal in 2005 from Almagro. Scored once in three matches played.	£24,500	No	Gavin Rae	Midfielder joined Rangers from Dundee in 2004 for a fee of £250,000. Transferred to Cardiff in 2007.	£376,000	Yes
George Adams	Ex-player was head of youth development between 2003-2005. Now director of football at Ross County.	£30,000	No	Graeme Souness	Player/manager of Rangers from 1986-1991. Went on to manage Liverpool, Newcastle and Blackburn.	£30,000	No
Gregory Vignal	French defender joined on loan from Liverpool in 2004 and played 43 times. Joined Portsmouth in 2005.	£173,000	Yes	Ian McGuinness	Ibrox club doctor was sacked after Paul Le Guen left. Moved on to Newcastle United and then joined Aston Villa.	£25,400	Yes
Ian Murray	Midfielder was free transfer from Hibernian in 2006. Played 43 games. Joined Norwich City in 2007.	£95,000	No	Jan Wouters	Former Dutch midfielder joined as a coach under Dick Advocaat, then Alex McLeish. Left in 2006.	£285,000	Yes
Jean-Alain Boumsong	French centre-half joined in 2004 on free transfer. Signed for Newcastle in £8m deal after just 18 games.	£630,000	Yes	Jerome Bonnissel	French left-back who arrived in 2003 from Bordeaux. Played three games before joining Fulham.	£48,000	Yes
Jesper Christiansen	Danish goalkeeper signed in 2000 as injury cover. Played just three times for Rangers and left in 2004.	£320,000	No	Joel Le Hir	Paul Le Guen appointed physiotherapist from 2006-2007. Now with Le Guen at Oman national team.	£28,275	Yes
John Greig	Played for club from 1961-1978. Went on to manage Rangers from 1978-83. Later became a director.	£40,000	No	John McClelland	Appointed a director in 2000. Was chairman from 2002-2004. Resigned as non-executive director last year.	£225,000	No
Julien Rodriguez	French centre-half signed from Monaco in 2005 for £1m. Played 34 matches then left for Marseille in 2007.	£638,000	Yes	Kevin Muscat	Australian defender joined from Wolves in 2002 on free transfer. Played 22 games. Joined Millwall in 2003.	£1m	Yes
Kris Boyd	Signed from Kilmarnock in 2006 for £500,000. Scored 101 goals. Joined Middlesbrough in 2010.	£215,000	Yes	Libor Sionko	Czech midfielder signed from Austria Vienna in 2006. Played 18 matches. Joined Copenhagen in 2007.	£178,000	Yes
Lorenzo Amoruso	Italian defender cost £4m from Fiorentina in 1997. Moved to Blackburn Rovers for £1.4m in 2003.	£639,000	Yes	Martin Bain	Chief executive of Rangers from 2005-2011. Resigned after David Murray sold club to Craig Whyte for £1.	£249,000	No
Marvin Andrews	Centre-half from Trinidad and Tobago joined from Livingston in 2004. Played 43 matches, scoring four times.	£316,025	Yes	Maurice Ross	Played 78 games for Rangers from 2000-2005, scoring twice before moving to Sheffield Wednesday.	£120,000	No
Michael Ball	English left-back signed from Everton in 2001 for £6.5m. Played 55 games. Joined PSV Eindhoven in 2005.	£1.4m	Yes	Michael Mols	Dutch striker joined Rangers under Dick Advocaat. He arrived in 1999 and spent five years at Ibrox.	£260,000	Yes
Mikel Arteta	Spanish midfielder joined in 2002 and played 50 matches, scoring 12 goals. Moved to Everton.	£674,603	Yes	Nacho Novo	Spanish striker joined in 2004 from Dundee for £450,000. Played 178 games in six years, scoring 47 times.	£1.2m	Yes
Neil McCann	Winger joined from Hearts in 1998 for £2m and played over 100 games. Now a media pundit for Sky Sports.	£500,000	Yes	Nuno Capucho	Portugal winger who arrived in 2003 for £700,000. Featured in 22 games, scoring five goals.	£970,000	No
Olivier Bernard	French defender arrived on a free transfer in 2005 via Lyon and Newcastle. Played nine times.	£224,000	Yes	Paolo Vanoli	Italian left-back joined from Bologna in 2003 and played in 28 matches for Rangers, scoring once.	£592,000	Yes
Paul Le Guen	French manager replaced Alex McLeish in 2006. Left in January 2007 after a string of poor results.	£201,250	Yes	Pedro Mendes	Portuguese midfielder joined in 2008 for £3m. Played 39 games and joined Vitória Guimarães in 2010.	£1m	Yes
Peter Lovenkrands	Danish winger arrived in 2000 from Akademisk Boldklub for £1.3m. Played 129 games and scored 37 times.	£902,000	Yes	Robert Reilly	Robert Reilly was Rangers' commercial director and helped generate income for the Ibrox club.	£105,000	No
Ronald De Boer	Dutch midfielder joined in 2000 under Dick Advocaat. Scored 39 goals in four years for the club.	£1.2m	Yes	Ronald Waterreus	Dutch goalkeeper joined Rangers in 2004 from Manchester City. Played 49 matches for the Ibrox club.	£510,000	Yes
Sasa Papac	Bosnian left-back arrived in 2006 from Austria Vienna for £450,000. Played 161 games. Left in May 2012.	£319,000	Yes	Sotirios Kyrgiakos	Greek centre-half signed from Panathinaikos in 2005. Left in 2006. Played 54 matches and scored once.	£532,200	Yes
Stefan Klos	German keeper signed in 1999 for £800,000. Played over 200 times. Left in 2007.	£2m	Yes	Stephane Wiertelak	French fitness/physiotherapy coach joined Rangers in 2006 under Paul Le Guen. Now works at Rennes.	£28,275	Yes
Steven Davis	Northern Ireland midfielder and club captain. Played more than 140 times, scoring 17 goals for Rangers.	£600,000	Yes	Steven Smith	Defender came through youth ranks and made debut in 2004. Moved to Norwich then on to US side Portland Timbers.	£7,500	No
Steven Thompson	Joined from Dundee Utd in 2003 for £200,000. Left Rangers in 2006 to join Cardiff City.	£485,000	Yes	Tero Penttila	Finnish defender joined in 1999 for £300,000 from Haka Valkeakoski. Left Rangers in 2002 to join HJK Helsinki.	£140,000	No
Thomas Buffel	Belgian midfielder joined in 2005 for £2.3m from Feyenoord. Scored 11 goals and left in 2008.	£1.2m	Yes	Tore Andre Flo	Norwegian striker joined from Chelsea in 2000 for £12m. Scored 39 times for Rangers. Sold for £6.75m to Sunderland in 2002.	£1.3m	No
Yves Colleau	Former French midfielder served as assistant to Paul Le Guen at Rennes, Lyon and Rangers from 2006-2007.	£106,200	Yes	Zurab Khizanishvili	Georgian defender joined on a free transfer from Dundee in 2003. Moved from Rangers to Blackburn Rovers in 2005.	£405,000	Yes

Rangers: The Men Who Sold the Jerseys was broadcast on BBC One Scotland on Wednesday 23 May, and will be available afterwards for one week on the iPlayer.