Suncorp will receive A$80 million from Nikko Asset Management for Tyndall, a small fund manager that the insurance and banking group preferred to swap for cash and capital.The sale is taking place at a discount of $85 million to the existing goodwill on Tyndall, so Suncorp will take a loss after tax of $30 million.On the other hand, the $80 million "is well above the net tangible assets of the Tyndall operations", chief financial officer John Nesbitt said, and so the sale is "capital accretive".Nikko mentioned only the $80 million figure with its announcement of the purchase.Suncorp also said it will receive $5 million as an "access fee", and may also receive an "option payment" of $30 million in three years, the terms of which are not clear.