what is an amalgamation reserve in accounting 
in accounting the amalgamation reserve is the amount of cash left over at the new entity after the amalgamation is completed if this amount is negative it will be booked as goodwill the bottom lineamalgamations are one of several ways existing companies can join forces and create an entirely new company while the term is rarely heard in the u s today the practice continues both there and elsewhere around the world amalgamation can also refer to the combining of other types of organizations into a single one such as nonprofit groups and entities in the public sector including government agencies and municipalities 4