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Trading and Investment Terms

Amalgamation

The action or process of uniting or merging two or more things

It is defined as the combination of one or more companies into a new entity. It includes:

  1. Two or more companies join to form a new company
  2. Absorption or blending of one by the other

The process in which one powerful company takes control of the weaker company.

This leads to a much stronger and larger customer base, which also means the newly formed entity has more assets.

Types of Amalgamation:

  1. Similar to a merger pool both companies’ assets and liabilities, and the shareholders’ interests together.
  2. Similar to a purchase, One company is acquired by another, and shareholders of the transferor company do not have a proportionate share in the equity of the combined company.

 If the purchase consideration exceeds the net asset value (NAV), the excess amount is recorded as goodwill.

If not, it is recorded as capital reserves.

 

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