(Continuation news of POWERGRID): 3. Note # 5 to the financial statements includes inter-alia inventory in transit (under capital work in progress) amounting to BDT 2,063,539,050 out of which we have checked, on a sample basis, inventory in transit amounting to BDT 362,696,086 (18% of the total inventory in transit) and found that 3 lots having carrying value of BDT 234,620,563 in total were delivered to respective GMDs during the prior years. One lot for BDT 83,937,832 was delivered (cont. 9)