FRS 102 treatment of non related party loans

Hello,

Looking for some advice. The company I work for is looking at a significant acquisition, which is being funded by a 10 year interest free loan of £8m from the seller ( a non-related party). From what I can see from FRS 102, we will need to account for the loan on a net present value basis. If the net present value is, say, £6m, I think my entries so far are to debit investments £8m, credit loan £6m. Can anyone advise where the remaining credit of £2m goes? So far, I've had conflicting ideas about negative goodwill , or taking through the P&L as interest received, which will entail a hefty corporation tax bill. All views gratefully received.