an Entity references as follows:
This list of rivers in Scotland is organised geographically, taken anti-clockwise, from Berwick-upon-Tweed. Tributaries are listed down the page in an upstream direction. (L) indicates a left-bank tributary and (R) indicates a right-bank tributary whilst (Ls) and (Rs) indicate left and right forks where a named river is formed from two differently named rivers. For simplicity, they are divided here by the coastal section in which the mouth of the river can be found. Those on Scottish islands can be found in a section at the end. For Scottish estuaries, please see under firths and sea lochs.