(Continuation news of POWERGRID): plant & equipment and overstatement of capital work-in-progress. Also, Note-7 to the financial statements discloses inventories BDT 2,069,593,343 out of which BDT 19,748,332 has been delivered to the project named, "National Power Transmission Network Development (NPTND) " in 2018-19, but no accounting entry for this delivery has been given, thus resulting in overstatement of inventory with corresponding (cont.9)