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Each opinion sets out the Court's judgment and its reasoning and may include the majority or principal opinion as well as any concurring or dissenting opinions. A Statement of Decision serves to pinpoint flaws in the trial court's tentative decision and can assist counsel in drafting and opposing a Motion for New Trial.A statement of decision requires the trial court to state, on the record, or in a subsequent written opinion, why it ruled the way it did on any contested fact. Your written statement allows the judge time to reread and ruminate on your words prior to making a sentencing decision. A statement of decision is available only after a trial on disputed facts. A written statement submitted in a trial or appellate proceeding that explains one side's legal and factual arguments. Summary of the basic components of that decision. MCLE credit is available for completing this webinar. Why provide a statement of reasons? FDA, preventing a lower court decision from going into effect that would have undermined FDA's medical judgment and put women's health at risk.