Article 65 provides specialized deductions for insurance companies operating under Omani law. These companies may deduct provisions for unexpired risks and unsettled claims, provided these provisions align with the requirements of the Insurance Companies Law. Furthermore, amounts paid into the Insurance Emergency Fund (per Article 59bis of the Insurance Companies Law) are also deductible. These provisions ensure that the tax treatment of insurance entities accounts for their unique regulatory requirement to maintain significant reserves against future liabilities, aligning fiscal policy with prudential financial oversight.