Commercial (for-profit) and non-profit companies registered with the Accounting and Corporate Regulatory Authority (ACRA) as at end of year. The number of arts and cultural companies includes companies that (i) play a role in content creation/distribution such as sound recording production companies and publishing companies, (ii) deal with retailed musical instruments and photographic equipment, (iii) conduct classes/courses in the arts (e.g. dance and music lessons). Others include cultural or heritage companies that are multi-disciplinary and do not specialise in an art form.