Amalgamation adjustment reserve

Sourabh 

Amalgamation Adj Account can be deducted from statutory reseves under the head Reserves and surplus.

As the journal Entry is:
             Amalgamation Adj. A/C Dr
                       To Statutory Reserve A/C

But this entry is passed at the time of reversal after said period of completion for statutory reserves i.e 8 yrs.  i just want to know the treatment in balance sheet for the carried over balance of amalg. adjst. account

This entry is passed at the time of  Creation of Statutory Reserve .
in the end this entry is just reversed.

and the reason behind this is :

We showed Amalgamation adj. Acc. under miscellneous exp. (Because it doesnot block profits) in old schedule VI.
But in Revised Schedule VI miscellaneous exp/preliminary exp head can be set off with reserve and surplus.

So above mine statement is correct.
Hope this help you if u find any doubt please tell me.