The independent commission into undisclosed payments by Rangers has stated that Saints midfielder Steven Davis was among dozens of players who received side-letters outlining extra-contractual payments which were not disclosed to the Scottish Premier League.

Ex-Saints Egil Ostenstad, Olivier Bernard, Neil McCann and Gregory Vignal were also stated as being in receipt of side-letters during their time at Ibrox.

The other players mentioned in the report were: Tore Andre Flo, Shota Arveladze, Michael Ball, Stefan Klos, Russell Latapy, Christian Nerlinger, Arthur Numan, Alan Hutton, Andrei Kanchelskis, Barry Ferguson, Bert Konterman, Billy Dodds, Chris Burke, Claudio Caniggia, Craig Moore, Fernando Ricksen, Lorenzo Amoruso, Maurice Ross, Ronald de Boer, Steven Smith, Tero Penttila, Mikel Arteta, Jerome Bonnissel, Thomas Buffel, Jesper Christiansen, Nuno Capucho, Dan Eggen, Peter Lovenkrands, Michael Mols, Kevin Muscat, Christian Nerlinger, Dado Prso, Alex Rae, Gavin Rae, Paolo Vanoli, Bob Malcolm, Jean-Alain Boumsong, Marvin Andrews, Maurice Ross, Nacho Novo, Ronald Waterreus, Sotirios Kyrgiakos, Steven Thompson, Zurab Khizanishvili, Kris Boyd, Brahim Hemdani, Pedro Mendes, Sasa Papac, Julien Rodriguez, Carlos Cuellar, Federico Nieto, Ian Murray and Libor Sionko.