| 26 | ALNESS (R) |
| 27 | ALPHA |
| 28 | ALTUS INVEST MGMNT |
| 29 | AMERICAN EXPRESS LTD |
| 30 | AMS EDINBURGH |
| 31 | ANDERSON STRATHERN LLP |
| 32 | ARBROATH (R) |
| 33 | ARBROATH,BROTHOCK BRIDGE |
| 34 | ARCHIBALD CAMPBELL & HARLEY |
| 35 | ARNOLD STANSBY & CO |
| 36 | ARTHUR ANDERSON |
| 37 | AUCHTERARDER (R) |
| 38 | AUCHTERARDER THE CROSS |
| 39 | AVIEMORE |
| 40 | AVIVA DEPOSITS UK LTD |
| 41 | AYR HIGH STREET (R) |
| 42 | AYR, HIGH STREET |
| 43 | B & S FINANCIAL SERVICES |
| 44 | B OF S EDIN CPU |
| 45 | B OF S INTERNET BANKING |
| 46 | B OF S PRODUCT DEV UK BANK |
| 47 | B OF S SECURED HOME ANNUIT |
| 48 | BAKER TILLY |
| 49 | BALFRON |
| 50 | BALFRON (804759) |