EBT beneficiaries

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.

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. Left for Dinamo Zagreb in 2007.

£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. No goals in the 11 games he played in.

£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.

£24,5000

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 2007 to join Bayer Leverkusen.

£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

BBC Scotland Investigates: Rangers, The Men Who Sold The Jerseys is on BBC One Scotland on Wednesday 23 May at 20.00, and for a week afterwards on the iPlayer