Control re-assessment without being involved
A holds 48% of the voting rights of B, with the remaining 52% being widely dispersed. In its initial assessment, A concludes that the absolute size of its holding, relative to the other shareholdings, gives it power over B.
Over time, some of the shareholders begin to consolidate their interests, such that eventually, the 52% is held by a much smaller group of shareholders. Depending on the regulatory environment, and rights held by A regarding the right to receive information when shareholders acquire other interests in B, it is possible, although perhaps unlikely, that A would not be aware of this occurrence. Nonetheless, it would seem that IFRS 10 would require A to re-evaluate whether it has control over B, because the other shareholders are no longer widely dispersed, and thus A may not have the current ability to direct the relevant activities of B.
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