Finance Costs in Consolidated SOPL

Hi please explain what the addition of $2000 is in this question when calculating the finance costs. I do not understand the part where they split the Subsidiary’s profit. Please explain… Thank you so much!

On 1 April 2009 Pandar purchased 80% of the equity shares in Salva. On the same date Pandar
acquired 40% of the 40 million equity shares in Ambra paying $2 per share.
The summarised statements of profit or loss for the three companies for the year ended 30
September 2009 are:
Pandar Salva Ambra
$’000 $’000 $’000
Revenue 210,000 150,000 50,000
Cost of sales (126,000) (100,000) (40,000)
Gross profit 84,000 50,000 10,000
Distribution costs (11,200) (7,000) (5,000)
Administrative expenses (18,300) (9,000) (11,000)
Investment income (interest and dividends) 9,500
Finance costs (1,800) (3,000) Nil
Profit (loss) before tax 62,200 31,000 (6,000)
Income tax (expense) relief (15,000) (10,000) 1,000
Profit (loss) for the year 47,200 21,000 (5,000)
The following information is relevant:
(i) The fair values of the net assets of Salva at the date of acquisition were equal to their
carrying amounts with the exception of an item of plant which had a carrying amount of $12
million and a fair value of $17 million. This plant had a remaining life of five years (straightline depreciation) at the date of acquisition of Salva. All depreciation is charged to cost of
sales.
The fair values of the plant have not been reflected in Salva’s financial statements.
No fair value adjustments were required on the acquisition of the investment in Ambra.
(ii) Immediately after its acquisition of Salva, Pandar invested $50 million in an 8% loan note
from Salva. All interest accruing to 30 September 2009 had been accounted for by both
companies. Salva also has other loans in issue at 30 September 2009.
(iii) Salva paid a dividend of $8 million during the year.
(iv) After the acquisition, Pandar sold goods to Salva for $15 million on which Pandar made a
gross profit of 20%.
Salva had one third of these goods still in its inventory at 30 September 2009. Pandar also
sold goods to Ambra for $6 million making the same margin. Ambar had half of these goods
still in inventory at 30 September 2009.
(v) The non-controlling interest in Salva is to be valued at its (full) fair value at the date of
acquisition.
(vi) The goodwill of Salva has been impaired by $2 million at 30 September 2009; due to its
losses, the value of Pandar’s investment in Ambra has been impaired by $3 million at 30
September 2009.
(vii) All items in the above statements of profit or loss are deemed to accrue evenly over the
year unless otherwise indicated.