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.