This is because the entry of a new parent company, or the substitution of one parent company for another, is not comparable to the simple acquisition of part of a business as it implies a change in the nature and quality of control of the whole joint venture, even when, both before and after the operation, joint control is exercised by a given number of shareholders.
To je zaradi tega, ker vstop nove matične družbe, ali nadomestitev ene matične družbe z drugo, ni primerljiv s preprostim prevzemom dela posla, saj pomeni spremembo v naravi in kakovosti nadzora nad celotnim skupnim podjetjem, četudi pred operacijo in po njej izvaja skupni nadzor določeno število delničarjev.