IFRS group buys HGB middle-market company. How does goodwill treatment change in group accounts versus former standalone?

In the former HGB standalone accounts, goodwill may have been amortized under HGB rules. In the IFRS consolidated accounts, acquisition goodwill is newly calculated under IFRS 3 and is not amortized. It is allocated to CGUs and tested for impairment. Therefore group EBIT may be higher than an HGB view because recurring goodwill amortization disappears, but impairment risk becomes lumpy.