According to section 232 of Bangladesh Labor Code 2006, to avail Workers Participation in Companies Profits, the following Conditions must be fulfilled by any establishment - (a) the number of workers employed by the company in any shift at any time during a year is one hundred or more; (b) the paid-up capital of the company as on the last day of its accounting year is one crore taka or more; (c) the value of the fixed assets of the company at cost as on the last day of the accounting year is not less than two crore taka or more.
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