An enterprise, firm, or other organisational or legal entity involved in the production, provision, trade, or sale of goods and services (including financial services). This definition encompasses all company ownership structures, including privately-held, publicly-traded, and state-owned companies as well as companies in which states hold an interest. For the purpose of the Accountability Framework, a company is defined to include the corporate group (see definition) of which it is part. This includes the company’s subsidiaries, affiliates, joint ventures, and majority holdings.