(Continuation news of POWERGRID): statements, the inventory in transit of BDT 140,227,650 is shown under Capital work-in-progress. Out of this inventory in transit, BDT 118,580,523 has remained unchanged since 2014 without any adjustment. It is very unlikely for any inventory booked in transit account to remain unchanged for such a long period without recognizing it as a part of property, plant & equipment, thus resulting in understatement of property, (cont.8)