In the diploma thesis, the influence of provisions on the company's operating result is investigated and presented. Provisions are formed by the company's management based on accounting estimates in accordance with the legal regulations governing the area. The formation of the amount of provisions in a turbulent economic environment is demanding and requires knowledge of the rules and the current business situation. For large companies and public interest entities that are subject to International Financial Reporting Standards, the standard area of provisions is regulated by IAS 37 - Provisions for Contingent Liabilities and Contingent Assets. Some provisions are also defined by other standards, such as IAS 19 - employee benefits. For small and medium-sized enterprises that apply Croatian Financial Reporting Standards, this area is defined in HSFI 16 - Expenses in accordance with IAS 37. The theoretical part of the paper includes defining provisions, recognizing, measuring and taxing provisions in accordance with tax regulations. The example of Autonippon Ltd. Shows long-term provisions for tax-recognized litigation, and the research illustrates the impact of provisions on the company's financial results and tax liabilities.