K&M was engaged by the National Commercial Bank of Jamaica Limited, which was a potential project lender, to perform technical, financial, and commercial due diligence services for a gas-to-liquids project at the Pointe a Pierre Refinery in Trinidad. K&M’s technical due diligence services included assessing the plant’s construction status and the owner’s plan to complete construction and operate the plant for the next 15-25 years. As part of its work, K&M visited the project site to meet with the owner’s project team, evaluate the present status of the plant, and identify the requirements to bring the plant into commercial operation. K&M then identified the major risks going forward. To assess the plant’s expected performance and areas of uncertainty, K&M reviewed and commented on the project’s technology and selected equipment and identify the major risks related to each. K&M’s commercial due diligence services included reviewing and evaluating the major project agreements and the risk allocation among the parties to those contracts.