amqata

The intangible assets were most likely created internally (as opposed to purchased on their own or as part of purchasing a subsidiary)
Goodwill is only created when a company is purchased for greater than the fair value of its net assets.
The intangible assets could have been created after the transaction where the goodwill was created in which case they wouldn’t be recognized on the BS (you don’t write down goodwill simply because you’ve created intangibles or increased shareholders equity after the transaction)
Or they were created in the parent company before the transaction where the goodwill was created and they aren’t recognized on the BS because the goodwill is attached to the subsidiary (not the parent)