Amalgamation: In the Nature of

Amalgamation in the Nature of Merger In an amalgamation in the nature of merger, two or more companies unite to form a new company. The amalgamation involves a pooling of interests, meaning the assets, liabilities, and shareholders of the merging companies combine to create a single new entity. What is an Amalgamation? The process of merging two or more entities into a single, new entity is called amalgamation. This usually occurs in business when two or more organisations combine to form a single, bigger organisation. Learn what a scheme of amalgamation is, why it is important, and what components it should include. A scheme of amalgamation is a formal plan that outlines the process and details of two or more companies merging to form a single entity. Amalgamation represents a significant corporate restructuring mechanism where two or more companies combine to form a single entity.