Premise: Santos FC . In 2013 , the club is the 2nd most valuable club in Brazil and Latin America , and 38th most valuable club in the world according to Brand Finance , worth over $ 65 million . In terms of revenue , Santos is Brazil 's 4th richest sports club and one of the biggest football clubs in the world , generating an annual turnover of over $ 114 million in 2012 .
Hypothesis: The Santos FC is one of the richest clubs in the world.
Label: ENTAILMENT