22 Sept 2003 Jahr - PwC Report on SPL financial health reveals 
combined losses during the 2001/2002 of a 
record £60 million. Their combined net debt has 
risen for the fourteenth consecutive year and 
now stands at £144 million (up from £132 million.
last year). Five SPL clubs are technically insolvent 
with Motherwell forced into administration 
during the year under review.
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 https://www.sportcal.com/News/PressReleases/72398 
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