Viagem bpp

hi regarding this question
“Although Greca has been profitable since its acquisition by Viagem, the market for Greca’s products has been
badly hit in recent months and Viagem has calculated that the goodwill has been impaired by $2 million as at
30 September 20X2”
This goodwill was only deducted from the consolidated p&l and not goodwill calculation

here’s the answer script
“Consolidated goodwill at acquisition $’000 $’000
Consideration transferred:
Shares (9m × 2/3 × $6.50) 39,000
Deferred consideration ((9m × $1.76) / 1.1) 14,400
53,400
Non-controlling interest ((10m × $2.50) × 10%) 2,500
55,900
Fair value of net assets:
Share capital 10,000
Retained earnings: b/f 35,000
three months to 1 Jan 20X2 (6,200 × 3/12) 1,550
FVA on plant 1,800
Contingent liability (450)
(47,900)
Goodwill 8,000”
Could you explain why this is? Thanks in advance.