SFA

Related by string. SFAS * * adopted SFAS . adopting SFAS . SFAS No. . SFAS #R . SFA disciplinary . SFAS No.# . Based Payment SFAS . automation SFA . CRM SFA . SFAS #R Share . No. #R SFAS . Salesforce SFA . adopting SFAS #R . Hedging Activities SFAS . SFA Lumberjacks . Business Combinations SFAS . Liabilities SFAS . adopted SFAS #R . Income Taxes SFAS . SFA Ladyjacks . SFA Lumberjack *

Related by context. All words. (Click for frequent words.) 60 SRU 58 SPL 56 George Peat 56 Lawwell 56 Tynecastle 55 discipline Drew Herbertson 55 McCoist 55 Uefa 55 Levein 55 Ibrox 54 Dougie McDonald 54 Stuart Dougal 53 Peter Lawwell 53 SFA disciplinary 53 Old Firm 53 Craig Levein 53 Tannadice 52 Rob Shorthouse 52 FA 52 UEFA 52 Hibs 52 Phil Anderton 51 St Mirren 51 Scottish Premier League 51 Jambos 51 Premierleague 51 spokesman Rob Shorthouse 51 Avine McNally 51 owner Vladimir Romanov 51 Neil Lennon 51 Jimmy Calderwood 51 Vogts 50 Dunfermline 50 Pittodrie 50 Parkhead 50 Sendia Wireless 50 Gerry Britton 50 director Sergejus Fedotovas 50 McLeish 50 George Foulkes 49 Almondvale 49 Fir Park 49 Ally McCoist 49 Alex McLeish 49 Kilmarnock 49 Steven Pressley 49 Falkirk 49 SJFA 49 Dens Park 49 Scottish Professional Footballers 49 Hibernian 49 Hampden Park 49 Killie 49 Motherwell 49 Danny Kaspar 49 Dunfermline Athletic 48 Jim Leishman 48 Old Firm derby 48 NWOSU 48 Partick Thistle 48 Firhill 48 Ian McCall 48 referee Dougie McDonald 48 George Burley 48 Celtic 48 Stevie Frail 48 Tartan Army 48 Dens 48 coach Valdas Ivanauskas 48 Camanachd Association 48 owner Pearse Flynn 48 Scottish Premierleague 48 Gers 48 Varanavicius 48 Yorkston 48 Clydesdale Bank Premier League 48 Gordon Strachan 48 Drew Herbertson 48 Berti Vogts 48 Aberdeen 47 Rod Petrie 47 Gorgie 47 Davie Hay 47 referee Stuart Dougal 47 Inverness Caley 47 Bairns boss 47 John Yorkston 47 McDiarmid Park 47 St Johnstone 47 Sergejus Fedotovas 47 Malofeev 47 Willie Collum 47 Killie boss 47 Hearts 47 Inverness Caledonian Thistle 47 Dundee Utd 47 referee Willie Collum 47 Kris Boyd 47 Zaliukas 47 HEARTS boss 47 Wyness 46 Craig Brewster 46 Caley Thistle 46 Ivanauskas 46 boss Ally McCoist 46 Ricksen 46 Davie Irons 46 Alan Kernaghan 46 chairman Angelo Massone 46 Mikoliunas 46 boss Davie Hay 46 Baker Pattillo 46 Renfrewshire Council 46 Bairns 46 Boozegate affair 46 Mark McGhee 46 boss Jimmy Calderwood 46 Referee Dougie McDonald 45 Jambos boss 45 Roman Romanov 45 Burley 45 manager Craig Levein 45 boss Craig Levein 45 Jocky Scott 45 Csaba Laszlo 45 SFL 45 Stephen Frail 45 Boozegate 45 Paatelainen 45 manager Jimmy Calderwood 45 Edinburgh derby 45 Erich Lehmann 45 assistant Ally McCoist 45 Cowdenbeath 45 FAI 45 Strathclyde Police 45 Vladimir Romanov 45 Billy Dodds 45 director Anatoly Korobochka 45 manager Alex McLeish 45 INVERNESS Caledonian Thistle 45 SHSU 45 Raydale Park 45 Ian Brines 45 Steven Naismith 45 CALEY Thistle 45 boss Alan Kernaghan 44 Scottish 44 Sfa 44 Mike Tumilty 44 Hamilton Accies 44 Cappielow 44 Scotland 44 NHS Grampian 44 Lochaber 44 Iain Brines 44 Martin O'Neill 44 manager Jocky Scott 44 Archie Knox 44 NSU 44 Hassan Kachloul affair 44 Donald McVicar 44 Alloa Athletic 44 captain Steven Pressley 44 East Stirlingshire 44 Terry Butcher 44 Almondvale outfit 44 Nacho Novo 44 referee Iain Brines 44 Clach 44 Gers boss 44 Livi 44 Vivien Kyles 44 Motherwell Hibernian 44 Hibees 44 manager Gordon Strachan 44 Dundee 44 Zhu Lieke 44 ETBU 44 manager Mixu Paatelainen 44 Mixu Paatelainen 44 secretary Fraser Wishart 44 Fedotovas 43 sportscotland 43 Fraser Wishart 43 Velicka 43 Mast Arboretum 43 Derek Riordan 43 TOMMY BURNS 43 VLADIMIR ROMANOV 43 Gardner Speirs 43 Valdas Ivanauskas 43 DUNDEE UNITED 43 manager Alan Kernaghan 43 striker Colin Nish 43 Murrayfield 43 Souness 43 Gorgie outfit 43 Tony Mowbray 43 NEIL LENNON 43 Pearse Flynn 43 manager Csaba Laszlo 43 Accies 43 Koslovski 43 Graeme Souness 43 Bully Wee 43 Strachan 43 Paul Le Guen 43 FALKIRK 43 Brellier 43 Tayside 43 Shaun Maloney 43 Liutauras Varanavicius 43 UWG 43 Doonhamers 43 Bonhof 43 Football Federation JFF 43 boss Berti Vogts 43 GHA 43 Hamilton Academical 43 Jock Stein 43 Romanov 43 Dumbarton FC 43 striker Steven Naismith 43 Goalkeeper Allan McGregor 43 Graham Rix 42 Raith Rovers 42 DBU 42 Binos 42 Ibrox gaffer 42 Allan McGregor 42 Bacone 42 Greenock Morton 42 Tarleton State 42 Lon Morris 42 v St Johnstone 42 Glentoran 42 Darryl Broadfoot 42 Mjallby 42 Charlie Mulgrew 42 SPFA 42 defender Zander Diamond 42 Tennent Scottish Cup 42 Anatoly Korobochka 42 Ray Farningham 42 RRAC 42 Beniusis 42 Lee McCulloch 42 striker Kris Boyd 42 RFU 42 boss Jim Sinnet 42 Midlothian 42 Mr MacAskill 42 Bhoys 42 Co operative Insurance 42 HMRC 42 Anatoli Korobochka 42 boss Gus MacPherson 42 Cliftonhill 42 Stirling Albion 42 Marius Zaliukas 42 Euan Norris 42 COSLA 42 MSPs 42 Steven Whittaker 42 Brechin 42 Byshovets 42 Ally McCoist Kenny McDowall 42 HIBS 42 Garry Pendrey 42 manager Neil Lennon 42 Partick 42 Inverness Caley Thistle 42 WTAMU 42 Inverness CT 42 boss Jimmy Nicholl 42 minister Frank McAveety 42 Rab Sneddon 41 WRU 41 Gary Bollan 41 Crofters Commission 41 Keith Wyness 41 shareholder Vladimir Romanov 41 Mr McAveety 41 Alex Fergusson 41 Ladyjacks 41 Aiden McGeady 41 Fernando Ricksen 41 boss Alex McLeish 41 Forthbank 41 boss Mixu Paatelainen 41 SYFA 41 UTSA 41 Jelavic 41 Irvine Meadow 41 Bougherra 41 Korobochka 41 Lorenzo Amoruso 41 Tangerines 41 Monika Covington 41 Arthurlie 41 Almondvale Stadium 41 SNP 41 Leeann Dempster 41 Aberdeenshire Council 41 Clachnacuddin 41 Calderwood 41 ENMU 41 Eduard Malofeev 41 Maurice Malpas 41 Lance Luetge 41 Fyssas 41 WALTER SMITH 41 PARTICK THISTLE 41 manager Davie Hay 41 Kirk Broadfoot 41 Ged Nixon 41 & M Kingsville 41 Robbie Neilson 41 Scotland Premierleague 41 Calum Murray 41 DAFC 41 Sportscotland 41 Gordon McKie 41 Ladyjack 41 boss Neil Lennon 41 McGhee 41 Cosla 41 Bobo Balde 41 Gus MacPherson 41 Forfar Athletic 41 shinty 41 Gers gaffer 41 Grampian Police 41 BARRY FERGUSON 41 manager Gus MacPherson 41 Anatoly Byshovets 41 Martin Cryans 41 HIBS boss Tony Mowbray 41 Andrius Velicka 41 Meadowbank Thistle 41 Staggies 41 midfielder Lee Makel 41 Alan McGaw Grangemouth 41 defender Takis Fyssas 41 assistant Garry Pendrey 41 Northern Ireland internationalist 41 Salesforce Automation 41 TVCC 41 Erik Gregersen 41 Boss Craig Levein 41 Fifa 40 Southland Conference 40 Kaunas 40 CRAIG Levein 40 Lanarkshire Council 40 Glenafton 40 LSC 40 Brines 40 RFL 40 Linfield 40 DUNFERMLINE 40 Coisty 40 Colin Calderwood 40 Caledonian Stadium 40 Riabovas 40 Heraldsport 40 v Dundee Utd 40 winger Saulius Mikoliunas 40 CELTIC 40 OPSU 40 Hoops gaffer 40 Mowbray 40 Stenhousemuir 40 Caley Jags 40 Eugenijus Riabovas 40 defender Steven Pressley 40 JIMMY Calderwood 40 Gala Fairydean 40 Charity Egenti 40 skipper Steven Pressley 40 Carling Nations 40 Inverness 40 Mixu 40 Superficial Femoral Artery 40 Boruc 40 Dick Advocaat 40 Caledonian Thistle 40 Allan Maitland 40 Holyrood 40 defender Robbie Neilson 40 Colin Nish 40 striker Darren Mackie 40 Tosh McKinlay 40 striker Derek Riordan 40 Hetherston 40 Dunfermline Ath 40 Caley 40 Christine Grahame 40 scottishathletics 40 Taysiders 40 SNU 40 Partick Thistle v 40 Stewart McKimmie 40 Angel Chervenkov 40 Auchinleck Talbot 40 Shetland 40 Enica 40 Marius Niculae 40 Ridsdale 40 Niculae 40 Old Firm clash 40 SPL2 40 told RedTV 40 Ross Mathie 40 Gretna 40 East Lothian 40 Adrian Mrowiec 40 Barry Robson 40 JBU 40 Tayside Police 40 NFU Scotland 40 legend Ally McCoist 40 Tangerines boss 40 Craig Dargo 40 keeper Allan McGregor 40 Freddy Shepherd 40 chairman Freddy Shepherd 40 UTD 40 ST MIRREN 40 striker Nacho Novo 40 TAMUK 40 Saulius Mikoliunas 40 Daniele Chiarini 40 official website www.heartsfc.co.uk 40 Pars 40 Sean Lineen 40 Referee Iain Brines 40 Roy Aitken 40 St Johnstone v 40 ST JOHNSTONE 40 Renfrewshire 40 boss Csaba Laszlo 39 GLASGOW Celtic 39 Loovens 39 skipper Neil Lennon 39 Darcheville 39 Rainer Bonhof 39 FBK Kaunas 39 striker Craig Dargo 39 official website www.rangers.co.uk 39 Eoin Hand 39 Scot tish 39 Willie McKay 39 Fifers 39 Jimmy Nicholl 39 Heriot Watt 39 HIBERNIAN 39 Hurlford Thistle 39 DETI 39 Keanie Park 39 Alastair Johnston 39 striker Andrius Velicka 39 NFAS 39 defender Marius Zaliukas 39 SLC 39 IAN McCALL 39 Davie Weir 39 Dee4Life 39 Andy Roxburgh 39 ABFA 39 midfielder Saulius Mikoliunas 39 TLU 39 Cao Qingyao 39 DCMS 39 Ibrox hotseat 39 Baylor 39 manager Donald McGruther 39 SSAC 39 Richie Byrne 39 Julien Brellier 39 PFA 39 Raymond Sparkes 39 Jared Schrom 39 Airdrie Utd 39 Frank McAveety 39 Owen Coyle 39 Clydesdale Bank SPL 39 Irn Bru First 39 NFUS 39 Evan Engwall 39 Provost Kathy Krendl 39 Kenny McDowall 39 Tulloch Caledonian Stadium 39 Arveladze 39 Rothes 39 Le Guen 39 Cumnock 39 UWA 39 boss Valdas Ivanauskas 39 IRFU 39 Stillie 39 Prso 39 Stilian Petrov 39 coach Stevie Frail 39 McNeese 39 Novo 39 Wim Jansen 39 MOTHERWELL boss 39 Peterhead 39 Gorgie faithful 39 Jeffrey de Visscher 39 Mayor Garland Renchen 39 Pierre Fanfan 39 Derek McInnes 39 PARTICK Thistle 39 Ismael Bouzid 39 JFF 39 Haluk Ulusoy 39 Ally Donaldson 39 McGeady 39 Dougal 39 Dundee Utd v 39 Garry Kenneth 39 Jackie McNamara 39 SWOSU 39 Ibrahim Tall 39 defender Ross Tokely 39 Brora Rangers 39 Nicola Dandridge 39 OSCR 39 Forres Mechanics 39 Christos Karipidis 39 Wheatfield Stand 39 boss Davie Irons 39 Nacogdoches ISD 39 GSU 39 Nerijus Barasa 39 Aberdeen Grammar 39 outwith 39 ČMFS 39 goalkeeper Derek Soutar 39 PGMO 39 GTCS 39 Kilbirnie Ladeside 39 Airdrie 39 Sir Kenneth Calman 39 TTU 39 Dens boss 39 Ian Durrant 39 boss Gordon Strachan 39 CIS Insurance 39 Alan Hutton 39 Derek Soutar 39 Mr Salmond 39 popliteal arteries 39 Alex Keddie 39 Strathclyde Homes 39 SQA 39 Soho Square chiefs 39 Inveraray 39 Artur Boruc 39 NEIL Lennon 39 Forres 39 Ravenscraig 39 SPL strugglers 39 HEARTS 39 Lisburn Distillery 39 Inverurie Locos 39 Johan Mjallby 38 Bòrd na Gàidhlig 38 OBU 38 chairman Gianni Paladini 38 Balmoor Stadium 38 SportTimes 38 Glenavon 38 FK Zeta 38 Angelo Massone 38 Stephen McManus 38 Ochilview 38 QMU 38 Hemdani 38 told www.celticfc.net 38 Bellslea Park 38 Rangers 38 SCDI 38 Glenhead Park 38 Swinney 38 Hristos Karipidis 38 official website www.celticfc.net 38 Kenny Shiels 38 Lovenkrands 38 JIM JEFFERIES 38 Celtic goalkeeper Artur 38 Alex Mcleish 38 Sir Bobby Robson 38 Old Firm rivals 38 Tennents Scottish Cup 38 SAGU 38 Professor Lorne Crerar 38 IITT 38 Lionheart Consortium 38 TAMU 38 ALEX McLEISH 38 Longmuir 38 MSU Billings 38 striker Dennis Wyness 38 Galashiels 38 Forfar Farmington 38 Gary McAllister 38 Allardyce 38 Vaudequin 38 WOU 38 Bacone College 38 Netherdale 38 procurator fiscal 38 LHSAA 38 SFA Lumberjacks 38 Prince Buaben 38 Craigan 38 MP Pete Wishart 38 Ms Hyslop 38 Salmond 38 Anna Signeul 38 Philander Smith 38 Rupert Lowe 38 Scottish Pelagic Fishermen 38 Can Cans 38 William Gaillard UEFA 38 Ebbe Skovdahl 38 JIMMY CALDERWOOD 38 Forfar 38 Hoops 38 Ryan McGuffie 38 striker Kyle Lafferty 38 CWU 38 SMU 38 defender Charlie Mulgrew 38 OSSAA 38 executive Peter Lawwell 38 Dr Lesley Sawers 38 John Hartson 38 ULM 38 McCulloch 38 LCSC 38 captain Stephen Craigan 38 UT 38 West Lothian 38 Irn Bru Third 38 Carling Premiership 38 JIM DUFFY 38 Scots 38 East Renfrewshire 38 GORDON STRACHAN 38 Largs Thistle 38 QMS 38 Calum Melville 38 Jorge Cadete 38 Lothian Buses 38 Bonnyrigg Rose 38 Strathclyde 38 UUK 38 Garry O'Connor 38 Union BFU 38 Goodwillie 38 Cambuslang Rangers 38 Dovarri 38 ref Dougie McDonald 38 ABERDEEN FC 38 Rudi Skacel 38 Andrew Shinnie 38 Motherwell Fir Park 38 Coppell 38 LINLITHGOW ROSE 38 Latapy 38 Colin Meldrum 38 VisitScotland 38 Bollan 38 Marius Kizys 38 ALLOA 38 Crieff 38 JAMES McFADDEN 38 Whitehill Welfare 38 Glens 38 Richard Lochhead 38 TERRY Butcher 38 Scobbie 38 Cesnauskis 38 manager Tony Mowbray 38 Danny McGrain 38 Hawick 38 Northern Constabulary 38 Ross Tokely 38 Dennis Wise 38 goalkeeper Andy Goram 38 McNeese State 38 East Kilbride Thistle 38 ScotlandIS 38 Ards 38 Lothian Thistle 38 Scottish Borders 38 Sul Ross 38 Auld Enemy 37 agm 37 assistant Jimmy Nicholl 37 Dennis Wyness 37 Deveronvale 37 referee Dermot Gallagher 37 Parkhead hotseat 37 Bo'ness 37 Accies boss 37 Mr Cluness 37 Lanarkshire 37 Mr McLetchie 37 Jamie Hamill 37 Brendon Batson 37 Neilston 37 BPCC 37 midfielder Julien Brellier 37 Deividas Cesnauskis 37 Thistle 37 Hoddle 37 An Comunn 37 Jarosik 37 UHSAA 37 Polworth 37 USAO 37 Mark Hateley 37 Faroes 37 Tom Duthie 37 Donly McLeod 37 Tomas Kancelskis 37 STEVEN NAISMITH 37 Jambos skipper 37 Tam McManus 37 Houllier 37 Roberto Landi 37 chairman Peter Ridsdale 37 Scott Severin 37 gaffer Gordon Strachan 37 Alloa 37 Willie McStay 37 Buckie Thistle 37 PAUL HARTLEY 37 Algimantas Liubinskas 37 Bonita Mersiades 37 SLGA 37 West Dunbartonshire 37 UMHB 37 SECC 37 Advocaat 37 Jez Moxey 37 Collum 37 www.heartsfc.co.uk 37 Lord Mawhinney 37 TSU 37 Royal Caledonian Curling 37 Waco ISD 37 Striker Kris Boyd 37 Claggan Park 37 UCEA 37 Fir Park Motherwell 37 Darren Barr 37 Khizanishvili 37 Jarvie 37 Scotland internationalist 37 SNH 37 Zura Khizanishvili 37 Laryea Kingston 37 UTPB 37 Kevin McGowne 37 Tavish Scott 37 BFU 37 CRAIG BREWSTER 37 Carnoustie Panmure 37 Airtricity League 37 Moray 37 Mileson 37 keeper Jamie Langfield 37 Dave Baikie 37 DFB 37 Manuel Pascali 37 Tynecastle outfit 37 s1jobs 37 Inverclyde 37 Glasgow Caledonian University 37 Soho Square 37 GEORGE Burley 37 Scottish Gamekeepers Association 37 UT Arlington 37 Glasgow 37 v Partick Thistle 37 NUFC 37 Richie Foran 37 Kenny Milne 37 Midlothian FC 37 DEREK McInnes 37 Boozegate scandal 37 Bathgate Thistle 37 v Raith Rovers 37 Raith 37 Sasa Papac 37 Carlos Cuellar 37 McInally 37 BERTI VOGTS 37 Brownwood 37 DEREK RIORDAN 37 Takis Fyssas 37 Prestonfield 37 Acpos 37 KRIS BOYD 37 Bill Struth 37 manager Graeme Souness 37 RFU disciplinary 37 infamous Boozegate affair 37 Mhairi 37 LIT 37 IFNA 37 SPL Fanzone 37 VLADIMIR Romanov 37 David Goodwillie 37 Albion Rovers 37 Strathspey Thistle 37 Garry Hay 37 Hurlford 37 midfielder Patrick Cregg 37 Buckie 37 boyhood heroes Celtic 37 Shetland Islands Council 37 Bellshill Athletic 37 Temuri Ketsbaia 37 Dailly 37 Vennegoor 37 Dado Prso 37 SEELB 37 Gareth Southgate 37 Rugby Union 37 lord provost 37 GEORGE BURLEY 37 UTB TSC 37 scorer Kris Boyd 37 Bristow Muldoon 37 Didier Agathe 37 MEP Alyn Smith 37 Jim Sinnet 37 Zambia FAZ 37 Ivano Bonetti 37 Joe McAree 37 Gable Endies 37 striker Colin McMenamin 37 Marlene Strathe 37 Peat 37 manager Maurice Malpas 37 Culter 37 Jared Hannigan 37 Palazuelos 37 CRAIG LEVEIN 37 Arvydas Novikovas 37 Stefan Klos 37 Paul Gallacher 37 QPR 37 GORDON Strachan 37 DW Rutledge 37 Football Federation TFF 37 Kyle Lafferty 37 Nigel Spackman 37 UCM 37 Daniel Cousin 36 Oyston 36 defender Alan Maybury 36 SKNFA 36 Peter Lawell 36 Paul le Guen 36 keeper Alan Combe 36 Mark Burchill 36 Nationalist MSP 36 Madjid Bougherra 36 THE SCOTSMAN 36 Crenston Boxhill 36 Pollok 36 UKA 36 Graham Birse deputy 36 CLACH 36 Red Lichties 36 KEVIN THOMSON 36 Bhoys boss 36 defender Christophe Berra 36 Nish 36 Mick McCarthy 36 Chic Charnley 36 Broadwood 36 Newtonmore 36 Bellshill 36 Newlandsfield 36 Graham Bayne 36 Kilwinning 36 Tom Tallach 36 East Dunbartonshire 36 boss Derek McInnes 36 Shotts 36 Maryhill 36 Glenn Roeder 36 Mandaric 36 Ms Brankin 36 FIFA 36 GLASGOW AFP 36 STIRLING Albion 36 Gerald Fonzie 36 Lothian 36 Valdas 36 Techster 36 International Federation RLIF 36 defender Christos Karipidis 36 Bearkats 36 Patsy McGonagle 36 Zander Diamond 36 Andy D' Urso's 36 Løvenkrands 36 DCAL 36 PVAMU 36 Third Lanark 36 Linlithgow Rose 36 Ucea 36 Ally MacLeod 36 Graham Seatter 36 Gayfield 36 depute provost 36 Darren Dods 36 Javelinas 36 Kilsyth Rangers 36 Jam Tarts 36 Federation FSF 36 Kingussie 36 Dickoh 36 Jim McInally 36 Raydale 36 Mike McCurry 36 Lesley Sawers 36 midfielder Guillaume Beuzelin 36 Christian Nerlinger 36 ASU 36 Maybole 36 UIL 36 Martyn Corrigan 36 Chris Petrucelli 36 Kestutis Ivaskevicius 36 Boss Jimmy Calderwood 36 Newtongrange 36 QAA 36 Dons 36 Dundee Evening Telegraph 36 Hawick YM 36 Premier League FAPL 36 GWU 36 Crosas 36 PGMOL 36 Thierry Gathuessi 36 Kurskis 36 FC Kaunas 36 Russell Latapy 36 Tic Price 36 Dunterlie 36 Papac 36 Iain Paxton 36 Stewart's Melville 36 Hamish Husband 36 striker Calum Elliot 36 Garioch 36 Gianni Paladini 36 PSNI 36 captain Alastair Kellock 36 Calum Elliot 36 Larkhall Thistle 36 defender Ismael Bouzid 36 Andy Barrowman 36 Mark Fotheringham 36 LSUS 36 John Toshack 36 DUNFERMLINE Athletic 36 NHS Tayside 36 Dessie Farrell 36 goalkeeper Lukasz Zaluska 36 Gary Twigg 36 Lawrie Sanchez 36 coach Sean Lineen 36 Ray Lewington 36 Aber deen 36 PAUL LE GUEN 36 DUNDEE UNITED 'S 36 Dingwall 36 Alois Blackwell 36 Phil Gartside 36 BHSU 36 Football 36 Football Assocation 36 Stevie Naismith 36 Formartine 36 Bught Park 36 Brechin v

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