36 Financial advisory and consultancy services for mergers and acquisitions, portfolio valuation, and related product pricing in the field of retail energy; Financial advisory and consultancy services, namely, assisting retail energy providers in assessing information regarding consumer pricing, regulatory issues, and market trends and forecasts in the retail energy commodities market; consultancy relating to investment, risk assessment and risk management in commodities in the field of retail energy; financial portfolio management services, equity capital investment and asset-based lending in the field of retail energy; financial hedging services for others relating to retail energy commodities