Amalgamation - transfree company reserves

Hello, On Amalgamation in the nature of merger (Pooling of interest method) while booking for the assets & liabilities taken over the excess of purchase consideration over the share capital of the transferor company has to be adjusted in reserves of the transferee company. Our query is what would be the treatment when the reserves of transferee company is inadequate to absorb the excess of PC over share capital of transferor.