(Continuation news of JUTESPINN): did not form Gratuity Fund (GF) and Provident Fund (PF) during the year. This is also non-compliance of the Bangladesh Labor Act, 2006 as amended 2013. 8. Accounts Receivable and Advance, Deposits & Prepayments: i. Advance, Deposits & Prepayments (note 7.00) amounting Tk. 17,592,139 and Accounts Receivable (note 8.00) amounting Tk. 307,716 have not been adjusted for long times. This illustrates that major (cont.18)