Give you a statement and table with its title in Markdown format, please determine whether the statement is supported or refuted by, or is unrelated to the table. It'a binary classification problem, you should choose the answer between supported and refuted. Table cells in one row are seperated by '|', and different rows are seperated by '
'.

Table:
| rank | team | country | value (m) | debt as %of value | % change on year | revenue (m) | operating income (m) |
| 1 | manchester united | england | 1800 | 60 | 24 | 394 | 111 |
| 2 | real madrid | spain | 1285 | 27 | 24 | 474 | 112 |
| 3 | arsenal | england | 1200 | 43 | 31 | 329 | 77 |
| 4 | liverpool | england | 1050 | 65 | 131 | 269 | 60 |
| 5 | bayern munich | germany | 917 | 0 | 9 | 302 | 72 |
| 6 | milan | italy | 798 | 0 | - 3 | 307 | 54 |
| 7 | barcelona | spain | 784 | 27 | 47 | 392 | 92 |
| 8 | chelsea | england | 764 | 0 | 42 | 382 | - 5 |
| 9 | juventus | italy | 510 | 5 | - 10 | 196 | 35 |
| 10 | schalke | germany | 470 | 48 | 0 | 154 | 36 |
| 11 | roma | italy | 434 | 12 | 94 | 213 | 48 |
| 12 | tottenham hotspur | england | 414 | 15 | 70 | 207 | 64 |
| 13 | lyon | france | 408 | 7 | 19 | 190 | 15 |
| 14 | internazionale | italy | 403 | 0 | - 27 | 207 | 21 |
| 15 | borussia dortmund | germany | 323 | 57 | 63 | 122 | 31 |
| 16 | newcastle united | england | 300 | 43 | 16 | 175 | 12 |
| 17 | hamburg | germany | 293 | 0 | 32 | 163 | 41 |
| 18 | werder bremen | germany | 262 | 0 | n / a | 131 | 11 |
| 19 | valencia | spain | 254 | 159 | 31 | 145 | - 45 |
| 20 | celtic | scotland | 227 | 11 | 23 | 151 | 48 |
| 21 | everton | england | 197 | 30 | 24 | 103 | - 1 |
| 22 | west ham united | england | 195 | 23 | 25 | 115 | - 22 |
| 23 | manchester city | england | 191 | 63 | - 8 | 114 | 27 |
| 24 | aston villa | england | 190 | 12 | 36 | 106 | - 40 |
| 25 | marseille | france | 187 | 0 | 19 | 134 | 13 |
Title:
forbes' list of the most valuable football clubs
Statement:
of the 25 teams , ten are from scotland and and five were from england
Answer:
refuted