Amalgamation doubts

Where does general reserve of selling company will be appears in amalgamated company balance sheet
Does unrealized profit affect while calculating intrinsic value??? Purchasing co. Is having stock of ₹120000 goods supplied by vendor co. at cost plus 20% So should we show the real value of stock of purchasing co. while calculating intrinsic value??? Plz help me out
Does unrealized profit affect while calculating intrinsic value??? Purchasing co. Is having stock of ₹120000 goods supplied by vendor co. at cost plus 20% So should we show the real value of stock of purchasing co. while calculating intrinsic value??? Plz help me out

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