Hindustan Unilever's merger of GSK CH (1 Apr 2020) shows total consideration ₹40,242 cr (18,46,23,812 shares × ₹2,179.65). Total identifiable net assets ₹22,977 cr. Goodwill recognised is:

Goodwill = PC − net identifiable assets = 40,242 − 22,977 = ₹17,265 cr. The Annual Report explicitly attributes this goodwill to synergies, overlapping distribution and assembled workforce — none of which are separately identifiable.