One corporation owning shares in another corporation. Cross-holdings are important when it comes down to accounting because without taking cross-holdings into consideration would mean double-counting. For example, if Corporation X and Corporation Y are both listed on the same index, Corporation X's cross-holdings in Corporation Y need to be accounted for in order to avoid Corporation Y's value from being double-counted.
Browse Definitions by Letter: # A B C D E F G H I J K L M N O P Q R S T U V W X Y Z
cross-hedging crossing