IAS 27 para 13

Hello,

I just need some help trying to understand what the following is trying to say

‘The owners of the original parent before the reorganisation have the same absolute and relative interests in the net assets of the original group and the new group immediately before and after the reorganisation’.

From my understanding, let’s say original parent sold its shares to new parent, who now has control of original parent. So it’s all still one group but different ownership. So how do the owners of the original parent have the same absolute and relative interests in the net assets of the original group, when the net assets have been transferred to new parents control?

I really don’t understand what they are trying to say, if you could help please. Thanks.