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A Privately Held Global Financial Services Firm Was Considering Extending Additional Debt To One Of The Oil And Gas Exploration And Production (E&P) Companies In Its Investment Portfolio. Headquartered In Knoxville, Tennessee, The E&P Company Focuses Its Operations In Cook Inlet, Alaska And The Appalachian Basin And Offers Common Stock On The New York Stock Exchange. The Financial Services Firm Initially Engaged Opportune To Assess The Quality Of Earnings Of The E&P Company By Performing Limited Procedures Similar To Due Diligence Projects.