Cabinet Decision No. 39 of 2019, Article 13, specifies deductible provisions for banks and insurance companies. Banks may deduct provisions for doubtful debts following Qatar Central Bank instructions. Insurance companies can deduct provisions for current risks and unsettled compensation. The provision for current risks is capped at 10% of net income before certain deductions, unless otherwise instructed by the Central Bank. It clearly defines 'current risks' and 'unsettled compensation' to ensure financial institutions maintain adequate reserves while preventing excessive non-taxable allocations that could erode the tax base.