Hotel receptionist Baha Mousa died in custody in 2003
Iraqi civilian Kifah Taha Musa Mutairi said the names included Dutch stars Gullit and Van Basten.
Cpl Donald Payne has already admitted the war crime of inhumanely treating civilian detainees in southern Iraq.
He and six others deny other charges relating to the alleged abuse in 2003.
Seven soldiers are charged with treating civilians inhumanely and manslaughter.
The charges faced by the seven soldiers at the Military Court Centre, Bulford Camp, Wiltshire, also relate to the death of Baha Mousa, 26, in custody in Basra.
If we were not able to recite our respective nickname we would be kicked and beaten
Statement of Kifah Taha Musa Mutairi
Mr Mousa, a hotel receptionist, was among a group of detainees arrested following a counter-insurgency operation in September 2003.
The written statement of Mr Mutairi, who was killed in a separate incident some time after the alleged abuse, said that, if the detainees fell asleep, the soldiers would wake them up and ask them for their nickname.
"If we were not able to recite our respective nickname we would be kicked and beaten," his statement said.
Of the 11 Iraqi men alleged to have been hooded, deprived of sleep and beaten at the British detention centre in Basra, the dead man - Mr Mousa - had suffered the most, Mr Mutairi's statement said.
"He was constantly crying out with pain during his beatings," it said.
"I believe that he was beaten more because he cried out in pain. The rest of the group suffered pretty much the same."
'No morals'
Petrol was rubbed under his nose, water poured over his head and an ignited lighter placed close to his face as he was told in English, "I'm going to burn you", Mr Mutairi said.
CHARGES IN FULL Cpl Donald Payne - manslaughter, inhumane treatment of persons, perverting the course of justice L/Cpl Wayne Crowcroft - inhumane treatment of persons Pte Darren Fallon - inhumane treatment of persons Sgt Kelvin Stacey - actual bodily harm, alternatively assault Warrant Officer Mark Davies - negligently performing a duty Maj Michael Peebles - negligently performing a duty Col Jorge Mendonca - negligently performing a duty
Last month, Cpl Payne, 35, of the Duke of Lancaster's Regiment, became the first British soldier to admit to a war crime after pleading guilty to the inhumane treatment charge.
He denies further charges of perverting the course of justice and manslaughter. L/Cpl Wayne Crowcroft, 22, and Pte Darren Fallon, 23 - both also of the Duke of Lancaster's Regiment - deny the charge of inhumane treatment.
Sgt Kelvin Stacey, 29, of the Duke of Lancaster's Regiment, is accused of assault occasioning actual bodily harm, with an alternative count of common assault.
Maj Michael Peebles, 35, and Warrant Officer Mark Davies, 37, both of the Intelligence Corps, face charges of negligently performing a duty.
And Col Jorge Mendonca, 42, formerly commander of the Queen's Lancashire Regiment - is now the Duke of Lancaster's Regiment - is charged with negligently performing his duties.
A war crimes court trying seven British servicemen heard written evidence from Mr Kifah Taha Musa Mutairi, one of eleven Iraqi detainees allegedly abused by British soldiers in a detention camp in Basra in 2003. The court is also hearing evidence relating to the death, in custody, of an Iraqi hotel receptionist Mr. Baha Musa.

Mr. Mutairi died in what is said to have been an unrelated incident, when the roof of his house fell on him. 

The court martial now in its fifth week, heard how Mr Mutari said he was treated three years ago in a holding camp in Basra. In written testimony, he said that prisoners had been given names of famous footballers and had been punished if they did not answer to them, even when woken from sleep. 

The prisoners, hooded and handcuffed, were beaten and kicked in the style of a kickboxer. Mr Mutari testified that when he was kicked in this manner, he feared he would be beaten to death without any mercy whatever. 

He said that petrol had been rubbed on his nose and that he had been threatened with a lit cigarette lighter held close to his head, being told that he would be burned.

The death of hotel receptionist, Mr Baha Musa (26), another of the prisoners is of concern to the court. Mr Mutari's statement referred to how Mr Musa was treated, saying that he was beaten and constantly crying out in pain. It is said that British soldiers found arms, including grenades, AK47 rifles and Soviet uniforms, in the hotel where he was the receptionist. 
 
One of the accused, Corporal Donald Payne (35), has already pleaded guilty to crimes under the International Criminal Court Act 2001. The other defendants include Colonel Mendonca who is accused of failing to ensure that the detainees were not ill treated.

All the accused were members of The Queen's Lancashire Regiment, now The Duke of Lancaster's Regiment.