In IFRS 10, control is defined from a different perspective in recognizing the possibility that even an investor holding less than a majority of the voting rights could have control.
Illustratively, IFRS 10 recognizes a situation where an investor with less than a majority of voting rights may have the practical ability to direct the relevant activities of the investee unilaterally if the size of his/her vote-holding is relatively large in comparison to the other vote-holders and the vote-holding of the others is so widely dispersed that several of them would need to act together to outvote this investor.