Article 73 provides a significant exception to the five-year loss limit for entities granted specific exemptions under Article 118. For these establishments and Omani companies, the 'net loss' incurred during the five-year exemption period can be carried forward and deducted indefinitely until it is fully set off. There is no time limit for this specific type of loss utilization. This 'net loss' from the exemption period must be deducted before any subsequent losses from later tax years are applied, offering enhanced support for long-term project recovery after a tax holiday.