DFS - Goodwill arising on consolidation

Good afternoon

I wonder If someone can clarify something for me?

I'm trying to do a goodwill calculation. Can you confirm that you calculate the goodwill, as at the point of acquisition?

In this instance the revenue reserves of the subsidiary were 2,000,000 at acquisition, but 2,760,000 on the financial statements.

I should be using the £2,000,000 figure to calculate goodwill, shouldn't I?

Or not?