s 19 The pool of qualifying E&A losses and the pool of non-qualifying losses
(1) For the purpose of determining the amount of any post-commencement supplement, a qualifying company shall be taken at all times in its post-commencement periods to have— (a) a continuing pool of the company’s non-qualifying losses (the “non-qualifying pool”), and (b) a continuing mixed pool of the company’s qualifying E&A losses and post-commencement supplement (the “qualifying pool”). (2) A pool continues even if the amount in it is nil.