There are certain reserves to be maintained statutorily by a company.

Eg. NBFC need to create special reserve as per the RBI act.

In solving amalagamation problem if these are statutory reserves then you will have to keep them intact. In Merger you will not have a problem if the amalgamation problem is in the nature of purchase then you have to solve the problem like you do for any other purchase problem, however you will have to pass an entry debiting Amalgamation Adjustment Reserve and credit these statutory reserves.

If nothing is given in the problem then it is upto you to assume . However assume them as Statutory reserves and follow the procedures.