The correct answer is: A. Amalgamation.
Amalgamation is the merger of two or more companies into a single new company. The new company will take over the assets and liabilities of the old companies, and the old companies will cease to exist.
Absorption is a type of amalgamation where one company acquires another company and the acquired company ceases to exist. The acquiring company takes over the assets and liabilities of the acquired
company, and the acquired company’s shareholders become shareholders in the acquiring company.External reconstruction is a type of restructuring where a company’s assets and liabilities are transferred to a new company, and the old company is dissolved. The new company will take over the assets and liabilities of the old company, and the old company’s shareholders will become shareholders in the new company.
Liquidator is a person who is appointed to wind up a company that has gone into liquidation. The liquidator’s job is to sell the company’s assets, pay off its debts, and distribute the remaining money to the company’s shareholders.