Financial asset transferred subject to call option neither deeply in the money nor deeply out of the money

On 1 January 2010 an entity transferred a financial asset (an equity share) to a counterparty, subject only to a call option to repurchase the asset at any time up to 31 December 2014. At 1 January 2010 the option was considered to be neither deeply in the money nor deeply out of the money. However, the asset was readily marketable and freely transferable by the transferor and was accordingly derecognised because the entity, while neither transferring nor retaining substantially all the risks and rewards of the asset, no longer controls it (see 4.2.3 above).

At 31 December 2013 the financial asset that was the subject of the transfer ceases to be listed and is therefore not readily marketable. Had this been the case at the time of the original transfer, the entity would have been regarded as retaining control of the asset, which would not have been derecognised (see 4.2.3A above). What is the accounting consequence of this change?